What Congress provides with one provision, it often takes away with another. This can result in legal challenges whereby the court creates exceptions. The exceptions can be modified and qualified by later legislation. This creates a labyrinth that one has to navigate to determine how an item is treated for federal income tax purposes. The……
TX-LW Blogs
Defeating the IRS Passport Certification Notice
Congress amended the code to allow the IRS to certify passports. This added another tool the IRS can use to get those with IRS back taxes to contact the IRS and, in some cases, to pay the IRS. As with most new laws, there are a number of open questions about how and when the……
What If There Is Contradictory Language In a Will?
If you’re reading this, then you’re probably wondering what would happen if there is contradictory language in a Texas will. The answer isn’t as simple as you might think. In fact, it depends on a number of factors, including the type of contradictions and the specific wording of the will. That being said, there are…
Fighting Among Relatives, No Will, and Other Things That Can Hold Up Your Texas Probate
No one likes to think about what will happen after they die, but it’s important to have a plan in place. If you don’t, your loved ones may have to deal with a lot of complications. One of the biggest problems they might face is probate. Probate is the legal process of distributing a person’s…
Do You Have to Give Notice to a Decedent’s Creditors?
We all know that creditors can be a nuisance when someone dies owing them money. But what you may not know is that, in Texas, there are specific laws regarding how to handle a decedent’s creditors. If you’re the executor of an estate in Texas, it’s important to understand your obligations when it comes to…
The U.S. Tax Court: 1 Day Late
In many ways the U.S. Tax Court is a court and operates like other courts. But in other ways, the U.S. Tax Court is more akin to a government agency. This quasi-court status has raised a number of interesting issues about how to litigate a case in tax court and what standards apply and what……
Can an Attorney Be the Beneficiary of a Will?
Overall, naming your attorney as a beneficiary of your will in Texas is possible, but there are some significant limitations that you should be aware of before you do so. What is a valid will? In Texas, a will is a legal document that outlines an individual’s wishes for how their property and belongings should…
IRS Collects Taxes Discharged in Bankruptcy
When the governmet confers a benefit, it invariably puts conditions on the benefit. Congress will often modify the conditions over time. The result can be a very nuanced set of rules that, to the uninitiated, can seem nonsensical and impossible to descipher. The rules that allow taxes to be discharged in bankruptcy fall into this……
Can evidence of past misconduct toward an estate be used to prove undue influence?
In order to understand if evidence of past misconduct can be used as evidence of undue influence, it is first important to understand what undue influence is. Undue influence is defined as “excessive pressure on a person that causes that person to act or refrain from acting in a way that is not free from…