IRS and the Law

Recent Posts from IRS and the Law

• IRS collections in troubled times

  Everyday, I see how the IRS is responding to people hurt by the economy. The Journal of Tax Practice and Procedure asked me to write an article about it  - ”IRS Collections in Troubled Times.” Current…

• IRS audits – how can you prove expenses without receipts?

  Can you prove expenses in an IRS audit without receipts and checks?  Thanks to the tax case of Cohan v. Commissioner,39 F. 2d 540 (2d Cir. 1930), the IRS will allow expenses even if receipts and checks are…

• Your word against the IRS – you lose?

  “I know I filed it, but the IRS tells me they never received it.” Tax returns – lost.  Collection appeals – misplaced.  Innocent spouse claims – never processed. The reality is that the IRS does…

• Bankruptcy Forum: What Judges and Trustees Want You to Know

  I will be on a panel seminar in Cincinnati on November 6 to address taxes and bankruptcy. My co-panelists include Bankruptcy Judge Jeffrey Hopkins and Bankruptcy Trustees Henry Menninger and Tom Geygan. In addtion to…

• IRS collection priorities and trends for 2010

  What to expect from the IRS collection division in 2010: 1.     More aggressive IRS tax lien filing practices. IRS Revenue Officers have been instructed to make decisions on the filing of Federal tax liens…

• Trust fund recovery penalty: How much time does the IRS have to assess it?

  It can be tempting to use payroll tax withholdings as a source of operating capital for your business, especially in troubled times.  But this is dangerous – the IRS can penalize anyone in your business who took part…

• IRS taking too long to decide your offer in compromise? After two years, its accepted.

  The IRS is generally known to be prompt in processing offers in compromise. But the IRS is also known for losing files and not processing claims. Sometimes, things get washed into the big bureacracy. So,…

• Who’s afraid of an IRS letter? 5 reasons not to be.

  A funny thing happened to me on the way to my mailbox today.  There was a letter from the IRS.  Sure, I get plenty of IRS mail everyday – I am an IRS defense attorney.…

• Real example: When can my taxes be discharged in bankruptcy?

  I do alot of IRS and bankruptcy work for my clients, and receive many questions about  it works.  Bankruptcy is a valuable tool to eliminate IRS liabilities. To help in understanding taxes and bankruptcy, I thought…

• IRS auditor giving you trouble? Where else can you turn?

  It is common to feel like you are not getting a fair shake from an IRS auditor.   Frustration mounts with perceptions that the auditor is unreasonable.  No matter what you do, the auditor cannot…