IRS Summons and the Attorney-Client Privilege

Houston Tax Attorney

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The attorney-client privilege protects communications with a tax attorney from disclosure to third parties, such as the IRS. If the IRS discovers that a tax attorney advised a client on a transaction that wasn’t structured properly, should the IRS be able to use its power to issue an administrative summons to require the attorney produce […]

Tax Litigation When the Administrative Process Failed

Houston Tax Attorney

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There are cases where the administrative process does not reach the right conclusion. There are also cases where the administrative process isn’t available or fully completed. This can happen with tax disputes handled by the IRS. When it does, does this mean that the taxpayer cannot litigate the tax dispute? The record rule comes into […]

What if the IRS Loses Your Mail?

Houston Tax Attorney

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The IRS manages to lose a lot of mail. To be fair, some of the mail is likely lost before it even gets to the IRS. When this happens, can the taxpayer lose out on their rights? The court revisits this issue in Baldwin v. United States, 17-55115 (9th Cir. 2019). Facts & Procedural History […]

Time Frame for IRS Whistleblower Claims

Houston Tax Attorney

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The IRS is slow in making awards to whistle blowers. It can take years just to get the final rejection letter from the IRS. This can be very frustrating for informants. In the Whistleblower 769-16W v. Commissioner, 152 T.C. 10 (2019), case, the IRS asked the court to send the case back to the IRS […]

Return Preparer Liable for Returns She Didn’t Prepare

Houston Tax Attorney

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The IRS has been increasing its focus on tax return preparers who file false or fraudulent tax returns. Congress recently beefed up the due diligence requirements preparers have to comply with and the penalty amounts have also been increased. But these laws only apply to tax returns the preparer actually prepared. In Tolentino v. United […]

Tax Refunds for Equitable Innocent Spouse Relief

Houston Tax Attorney

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Innocent spouse relief can provide a remedy for spouses who file joint tax returns. This relief is particularly useful if the innocent spouse can obtain a tax refund for amounts previously paid. But not all innocent spouse requests can result in refunds. One has to be careful what they ask for. The Henry v. Commissioner, […]

Does an IRS Appeals Protest Count as a Refund Claim?

Houston Tax Attorney

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Taxpayers generally have to submit refund claims to recoup taxes paid to the IRS. The law generally says that these claims have to be in writing, but not necessarily on the IRS’s official forms. Taxpayers submit a number of documents to the IRS. Written protests submitted to the IRS are an example. Can such a […]