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A Graev Matter: § 6751

In Defenses, Penalties by Zach MontgomeryLeave a Comment

According to the Internal Revenue Code, the IRS must follow certain specific procedures when assessing penalties, such as approval in writing by the immediate supervisor of the individual making the penalty determination. The IRS must comply with these procedures for the Tax Court to uphold the penalties. Supreme Court Justice Kavanaugh previously held: “A court’s assessment of an agency’s compliance …

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In Installment Agreement, Tax Levies, Tax Liens by Larry JonesLeave a Comment

A. Introduction In order to protect the revenue, Congress has provided an administrative means of collection on IRS assessments by attaching a lien to the taxpayer’s property. To expand further, this lien (often referred to as the “general” or “statutory” lien) not only attaches to all of the taxpayer’s property, but to all of the taxpayer’s rights to property, whether …

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Representing Non-Filers

In Unfiled Returns by Larry JonesLeave a Comment

By Larry Jones Freeman Law, PLLC Tax Attorney 214-696-2661 l. HANDLING THE NON-FILER Initial Contact by Non-Filer There are many different factual situations that can cause a non-filer to contact an accountant for assistance in preparing delinquent tax returns. We will examine the following: Voluntary filing before any contact by the IRS. Filing after contact by the Substitute for Return …

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Conducting a Successful Interview with a New Client

In Practice Management by Larry JonesLeave a Comment

Larry Jones Tax Attorney Freeman Law PLLC 214-696-2661     Greet the client, explain your role, and express appreciation for the client’s interest and time. Put the client at ease. Engage the client in conversation, commenting on common areas of interest, weather, travel experience, etc. Transition to the interview by explaining the dual purpose of the interview; gathering information and …

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The IRS Is Like the Soviet Hockey Team: Presley v. U.S.

In Summonses, Tax Litigation by Zach MontgomeryLeave a Comment

On July 18, 2018, the Eleventh Circuit issued its decision in Presley v. United States.[1]The holding of the Court focused on upholding the Internal Revenue Service’s ability to issue summonses to banks that may hold private and confidential information of third-parties. In particular, the Court held that the IRS may issue a summons to a bank to obtain a law …

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Handling The IRS Audit

In Audit, IRS Regulations by Larry JonesLeave a Comment

            A. The following items should be discussed with the Revenue Agent at the first meeting: Meet with the Revenue Agent to present the power of attorney form and to establish the ground rules for the audit. Place for the audit. Interview of the client. Submission of document request by the Revenue Agent for documents …

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A Practical Roadmap Through Section 199A

In 199A, Tax Reform by Jason FreemanLeave a Comment

Perhaps no other provision of the Tax Cuts and Jobs Act of 2017 has given rise to more speculation, debate, and consternation than new Section 199A. The complex maze that is Section 199A introduces a set of rules and formulas that determine when a taxpayer qualifies to deduct 20 percent of certain income from “pass-through” trades or businesses. The provision, …

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New Changes Are Coming to Partnership Withholding

In International Tax, Offshore Tax, Partnership Tax, Tax Reform by Vu LeLeave a Comment

Section 13501 of the Tax Cuts and Jobs Act created a withholding requirement on the transfer of non-publicly traded partnership interests[1] by amending §§864(c) and 1446 of the Internal Revenue Code.[2]   Section 864(c)(8) provides that gain or loss from the sale, exchange, or other disposition of a partnership interest by a nonresident alien or foreign corporation is effectively connected with …

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Wayfair in the Lone Star State

In Nexus, State and Local by Zach MontgomeryLeave a Comment

The Supreme Court’s decision in South Dakota v. Wayfair created a monumental shift in the state tax landscape. Prior to the Court’s decision, forty-one states passed “kill Quill” laws in an effort to override the default physical presence rule. In its 5-4 decision, the Court abandoned the physical presence requirement established by Quill Corp v. North Dakota. As a result, …

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The Most Litigated Tax Issues

In Tax Litigation by Jason FreemanLeave a Comment

The Taxpayer Advocate recently issued her annual report to Congress, identifying the ten tax issues that are most litigated in federal courts.  For purposes of this list, the term “litigated” refers to cases in which a court issued an opinion—so the list does not necessarily capture all of the most heavily disputed issues that are typically disposed of short of …