Probate cases are handled by a number of different courts in Texas. This can include statutory probate courts, county courts, and even district courts. Regardless of the type of court, one thing holds constant: the court is busy. Most courts in Texas have high caseloads. This is true of statutory probate courts in the largest…
TX-LW Blogs
The Disguised Dividend for Owner-Employees
The corporation can be viewed from a number of different perspectives. One way is to view it as a group of people coming together to perform some business activity, with each having different relationships and risks in the arrangement. The role any one individual plays in the corporation may not be clearly defined. The owner-employee……
Gift Tax Return for Wrong Year Starts IRS Statute of Limitations
The IRS receives a vast amount of information, which can make it challenging for them to act on all the information they possess. However, taxpayers have the ability to alert the IRS to potential tax issues and wait for the IRS’s response. The IRS generally cannot ignore information it has received. For example, in the……
Executor Cannot Resign Without Notice & Consent of Will Distributees
Probate cases can be challenging given the different parties involved. In some cases, family members who have lifetime differences and long-running disputes are forced to work together to wind up the decedent’s last affairs. These disputes often end up in probate court. This can result in disputes and overreaching. The recent Estate of Allen, 658…
How to Challenge the Validity of Life Insurance Beneficiary Designations
What happens when there is a dispute between parties regarding the validity of a life insurance beneficiary designation? This scenario raises complex legal questions surrounding conflicting claims and the rightful entitlement to life insurance proceeds. The solution lies within the realm of “interpleader” lawsuits. These legal actions offer a remedy when parties notify the life…
The Collection Exception to Notice for IRS Summons
In tax disputes, the IRS holds a considerable advantage, as the law is often stacked in their favor, granting them broad collection powers. When all other avenues fail, the IRS summons becomes their primary tool for obtaining taxpayer records and information needed to assess and collect taxes. Despite the summons rules being unchanged for a……
Case Study: Accessing a Bank Account
This case study involves a widow who was seeking assistance to access her late husband’s bank accounts. Despite presenting an affidavit of death and a death certificate and being the successor on the account, she was told by the bank that she needed a letter testamentary to access the account. This situation was complicated by…
What Happens if a Will is Declared Invalid?
When a person passes away, their will typically outlines the distribution of their estate. However, there may be instances where a will is declared invalid due to a variety of reasons such as lack of testamentary capacity, undue influence, or improper execution. When this occurs, the distribution of the decedent’s estate becomes a complex process.…
Calculate Tax Loss for Criminal Tax Cases: Why It Matters
In the realm of criminal tax cases, time is of the essence. The criminal process operates at a markedly faster pace than the civil tax assessment process, creating a situation where defendants often overlook the precise amount of the tax loss they are accused of. While the tax-related details, including the actual amount owed, may……