If a child owes unpaid taxes to the IRS, can the parent file a lien against the child’s property to prevent the IRS from levying on the property? The court considered this in United States v. Allahyari, No. C17-668 TSZ (W.D. Wash. 2018). The Facts & Procedural History Upon graduating from law school in the early… Continue reading Family Member’s Mortgage Filing Trumps IRS Lien?
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There are a number of issues that the IRS frequently examines on audit. Car and truck expenses are high on that list. The applicable rules and court cases must be reviewed before presenting records to the IRS to substantiate car and truck expenses. This article examines several of these rules and court cases. Deductible Car &… Continue reading IRS Audits for Car & Truck Expenses, What You Need to Know
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Can the IRS record conversations between a husband and wife and use the recordings as evidence for tax crimes? The court addressed this in United States v. Fomichev, No. 16-50227 (9th Cir. 2018) holding that marital communications are privileged even in the case of a sham marriage. Facts & Procedural History Fomichev was born in Russia… Continue reading Conversations Between Spouses Not Evidence of Tax Crimes
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There are circumstances when unpaid taxes can be discharged in bankruptcy. There are a number of rules involved. They all hinge on whether a tax return was filed. The recent United States v. Mayer, No. 16-626-RGA (D. Del. 2018), case provides an opportunity to consider these bankruptcy-tax rules. Facts & Procedural History The case involved the taxpayer’s… Continue reading Discharging Unpaid Taxes in Bankruptcy
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Can you ask the IRS to take real estate to satisfy your unpaid tax liability? The answer is “yes,” but it is usually not the best option. The recent order in United States v. Leroy, No. 2:18-cv-01777-MCE-DB (E.D. Cali. 2018) provides an example of this. The Facts & Procedural History Ms. Leroy owed $177,653.70 in unpaid… Continue reading Agreeing to an IRS Real Estate Foreclosure Sale
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What happens if the IRS issues a levy to someone who does not owe taxes to the IRS, but the IRS does not receive anything from the levy? The levy sits dormant for several years. Everything is good, right? But then the third party pays the IRS. Can the person’s right to challenge the levy… Continue reading Dormant IRS Levy Precludes Wrongful Levy Suit, IRS Wins
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Taxpayers will often file tax returns that do not report all of their allowable deductions and credits, with the intent of going back and filing amended returns once they are able to determine the correct deductions and credits. Can the IRS base its collection analysis on the originally-filed but incorrect tax returns? The court recently… Continue reading Last Filed Rule Overruled? IRS Collections Uncertain
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Can you avoid an IRS wage levy by having your employer change your status from that of an employee to a contractor? The court addressed this in Hudiak vs. United States, No. MJG-11-1271 (D. Md. 2018) by ordering the taxpayer to make installment payments to the IRS despite the change in employment status. The Facts &… Continue reading Avoiding IRS Wage Levy by Change of Status
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In Internal Revenue Service v. Murphy, No. 17-1601 (1st Cir. 2018), the taxpayer discharged his unpaid taxes in bankruptcy. The IRS continued to try to collect the discharged tax debt. The case is a must read for taxpayers who find themselves in this same situation. The Facts & Procedural History The taxpayer in Murphy filed Chapter… Continue reading IRS Cannot Collect Taxes Discharged in Bankruptcy
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