The IRS has a lot of tools available to help it collect unpaid taxes. This includes liens, levies, and even seizing property. Congress added the ability for the IRS to certify passports for those who owe back taxes and have refused to pay. Congress provided a judicial remedy for erroneous certifications. There have not been……
TX-LW Blogs
Funerals, Burials, and Final Costs
Funeral Costs & Last Expenses Paying for the Last Expenses Planning the funeral of a loved one can be very stressful. When a person dies, there will be a question as to how and when their funeral and last expenses are to be paid. Even if there is a will, unless the decedent is survived…
Does the Texas PLLC Bar Recovery for Attorney Malpractice?
As a business owner in Texas, you may be familiar with the concept of a professional limited liability company (PLLC). A PLLC is a type of LLC that is specifically designed for professionals, such as lawyers, doctors, and accountants, who want to take advantage of the liability protection provided by an LLC while still maintaining……
Make Sure a Probate Court Has Jurisdiction to Hear Your Case
Even though a probate court is an official court of the State of Texas, it is still limited to hearing only certain matters. If it rules on matters outside of this scope, its ruling might be worthless. Make sure the probate court can hear the matter you’re arguing before it. Here’s a case that illustrates…
California Taxes Out-of-State Trusts for Out-of-State Asset
A record number of taxpayers have moved from California to other states, such as Texas. With advance tax planning, this type of move can produce significant tax savings. The savings can be had year after year. This type of move can also help avoid the audit and appeals process in California. This alone is worth……
Can the District Court Determine Property Ownership of an Estate?
Probate is the process of administering a deceased person’s property and assets in accordance with their estate plan. At times, this can lead to disputes over the ownership and distribution of their assets. The court may be called upon to adjudicate these disputes and determine the rightful owner of property in an estate. In doing…
Choice of Entity: Tax Plans for Pharmacies
Our laws have long said that taxpayers are free to structure their legal affairs to minimize their taxes. Congress has even provided very specific provisions to accomplish this. Section 1202 stock is an example. This provision is intended to encourage start-ups to take business risks by rewarding those who are successful by allowing them to……
Can an Insurance Claim File Be Attorney-Client Privileged?
An insurance claim file can be attorney-client privileged. The attorney-client privilege is a legal principle that protects communications between attorneys and their clients from being disclosed in court. The insurance claim file is sometimes considered to be part of the attorney-client relationship if it contains confidential information about the case. The following case gives us…
Is Testimony as to the Credibility and Delinquency of a Minor Admissible?
The credibility of a witness’ testimony is often a deciding factor in a court case. A recent study has found that the majority of young people who have been involved in the juvenile justice system do not believe that their testimony is credible. This is sometimes applicable in probate administration cases, and in probate litigation.…