Categories
IRS Interest Tax Procedure

Interest Abatement: What is a Ministerial Act?

The IRS is authorized to abate or remove interest where there is a ministerial act. Okay, so what does that mean? What is a ministerial act? The Beall vs. United States, 170 F. Supp. 2d 709 (E.D. Tex. 2001), case provides an opportunity to consider this question. Facts & Procedural History The Bealls were limited […]

Categories
IRS Debts Tax Procedure

Deposits vs. Payments: A Distinction Taxpayers Must Understand Before Making Payments to the IRS

There is a difference between making a payment and a deposit when you pay the IRS.  Blom v. United States, a recent case in the Federal District Court of Pennsylvania, highlights the difference between an IRS tax deposit and an IRS tax payment. Facts & Procedural History Blom’s aunt died and named Blom as the […]