One thing that is different about working for the IRS is that you are tasked with making decisions. It is about making decisions and processing cases or forms. This is true for just about every taxpayer-facing job function within the IRS. IRS personnel make decisions based on their narrow job function. They do so over… Continue reading When An IRS Decision Maker Gets it Wrong
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The federal sentencing guidelines help the courts set criminal sentences. These guidelines have to be considered when deciding whether to accept a plea agreement and how to handle the trial. The recent United States v. Kushimo, No. 18-3222 (3d. Cir. 2019), case provides an opportunity to consider two of the sentencing enhancements that often apply… Continue reading Sentence Enhancements in Criminal Tax Cases
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If a taxpayer signs an eFile form and there are defects in the information included on the form, does this invalidate the tax return that is eFiled? The IRS addresses this in CCA 201945027. This IRS memorandum addresses an eFile form where the person who signed the form for a partnership even though he had… Continue reading Do Inaccurate eFile Forms Invalidate a Tax Return?
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If the Social Security Administration determines that you are disabled, does the IRS have to accept that determination for tax purposes? It is one government is it not? The court considered this in Gentry v. United States, No. 3:18-cv-00581 (D. Nev. 2019) for the disability exception allowing for a longer period of time to file… Continue reading Is IRS Bound by Social Security Disability Determination?
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If you are convicted of a tax crime and ordered to pay restitution to the government, how is the amount of the restitution determined? Can the government make an estimate? What if third parties already paid the IRS? Do you get credit for these payments? The court addresses these questions in United States v. Ramseur,… Continue reading Limits on Amount of Restitution for Tax Crime
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One of the issues that often comes up in probate cases is whether the parties can recoup their attorneys fees from the estate. The answer is usually yes, but there are rules involved. The Estate of Pharris, No. 10-17-00260-CV (Ct. App.–Waco 2019), case provides an opportunity to consider these rules. Facts & Procedural History This […]
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Can you avoid paying tax by paying your personal expenses from your corporate bank account? Is avoiding tax that easy? No, our system doesn’t work that way. The Moacir Santos v. Commissioner, T.C. Memo. 2019-148 explains how the IRS handles these situations. Facts & Procedural History The taxpayer owns a engineering and paving company. It… Continue reading Paying Personal Expenses from Corporate Bank Account
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In probate and guardianship cases, the parties can appeal most court orders immediately. But what about the appointment of a temporary guardian? If you do not agree with the appointment, can you immediately appeal the probate court’s decision? The court addresses this in In Re Guardianship of Laverne T. Cady, No. 04-19-00588-CV (Ct. App. — […]
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If your tax return is incorrect and you have pending tax litigation with the IRS, can you argue that the tax return is incorrect? What if the time period for filing an amended tax return is still open? Should the court consider the new argument or should it rely on the incorrect tax return? The… Continue reading Arguing that the Tax Return You Filed is Incorrect
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