IRS Private Debt Collectors Unfairly Take Advantage of Low-Income Taxpayers

In 2015, Congress passed legislation requiring the IRS to restart the private debt collection program where private agencies take the place of the IRS and collect money from taxpayers who owe money. In 2018, the IRS began transferring collection cases…

March 25, 2019


Business Meals for Entertainment Purposes are Still Deductible Under the New Law

The IRS recently clarified that the new tax law does allow you to deduct business meals for entertaining clients under the new tax law provided that certain rules are met. Before this clarification, most businesses believed that the 50% deduction…

March 18, 2019


Claim for Refund Not Timely Made, Refund Denied

In a recent case in the Federal District Court in Michigan, a Greek citizen’s claim for refund was denied because it was not timely made. The IRS levied on funds in the taxpayer’s bank account for his income tax liability…

March 11, 2019


Issuance of Erroneous Letter Does Not Bind the IRS

The taxpayer filed his federal Form 1040 tax return for 2005 listing a total tax liability of nearly $90,000.00.  The taxpayer then hired a different accountant who prepared and filed a federal Form 1040X, Amended U.S. Individual Income Tax Return,…

December 09, 2018


IRS Claims 91.5% Conviction Rate on Tax Prosecutions

The IRS’ Criminal Investigation Division prosecutes tax crimes, including failure to file tax returns, tax and fraud evasion, identity theft, refund fraud, cybercrimes and money laundering.  In the fiscal year 2017, the IRS Criminal Investigation Division initiated 3,019 criminal cases. …

December 06, 2018


Court Grants Partial Innocent Spouse Relief to Ex-Wife

In a recent case, the ex-wife brought suit against the IRS claiming that she was an innocent spouse related to her tax liability for 2009.  During that year, the husband operated an air conditioning business.  Although the wife was listed…

December 02, 2018


Tax Protester’s Arguments Rejected by the Court

In a recent case, the IRS filed suit against a taxpayer to reduce its claim to judgment, to foreclose upon its tax liens and to collect tax liabilities assessed against the taxpayer.  In response, the taxpayer argued that he is…

November 27, 2018


Taxpayer Argues That Expired Collection Statute of Limitation Bars the IRS from Collecting

The IRS typically has ten years from the date the tax is assessed to collect that liability from a taxpayer.  There are certain things that extend the collection statute of limitation, such as asking the IRS to grant an installment…

November 25, 2018


U.S. Tax Court Grants Attorney’s Fees to Taxpayer

In a recent case before the United States Tax Court, an attorney, who also ran a thoroughbred horse-breeding and racing activity, demanded that the IRS pay his attorney’s fees related to litigation in the United States Tax Court.  The attorney…

November 22, 2018


Taxpayer’s Reliance on his Attorney and Accountant not Sufficient, Penalties Sustained

A taxpayer and his two siblings sold their concrete business for approximately $30 million, and the taxpayer’s share was approximately $7 million.  As you can imagine, the tax bill on $7 million substantial.  In order to offset the huge tax…

November 20, 2018

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