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IRS Debts IRS Liens & Levies Tax Procedure

Property Rights & IRS Levies: Louisiana’s Usufruct


To determine whether the IRS can levy or take property, one has to consider what property the taxpayer owns. State law dictates what property the taxpayer owns. The property laws in most states are similar, which makes applying Federal tax collection law relatively easy. But then there is Louisiana law. Louisiana law differs in many […]

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IRS Audits IRS Debts Tax Procedure

Can You Rely on IRS Statements?


If you ask someone a direct question and the person responds with incorrect information, is the person bound by their misrepresentation? This raises questions of “estoppel,” which apply to most litigants. But does it apply to IRS employees who make a misrepresentation? Put another way, can you rely on statements by IRS representatives? The court […]

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IRS Debts IRS Liens & Levies Tax Procedure

Fix to Duplicate IRS Address Problem


The IRS sends taxpayers letters and notices from quite a few different IRS offices. As a result, taxpayers are often confused as to what IRS office to respond to. This is particularly true if the IRS letter or notice includes more than one IRS address. The IRS has maintained a harsh stance on taxpayers who […]

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IRS Debts Tax Procedure

Estate Plan Triggers Liability for Unpaid Taxes


Estate planning often involves transferring business interests from one generation to the next.  But what if the parent owes unpaid taxes? Can the children be held liable for the unpaid taxes? What about the surviving spouse? What if they were not aware of the steps taken to avoid paying taxes? The recent United States v […]

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IRS Debts IRS Liens & Levies Tax Procedure

IRS Levy Does Not Attach to Future Payments


The IRS levy is one of the IRS’s primary methods for collecting unpaid taxes. But the levy power is not unlimited. The IRS levy can attach to some amounts held by third parties that are owed to the taxpayer. But it does not attach to future payments. The recent Gold Forever Music Inc. v. United […]

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Bankruptcy Tax IRS Audits Tax Procedure

The IRS Isn’t Charged With Knowledge of Other Federal Agencies


The IRS only has to mail a notice of deficiency to a taxpayer’s last known address in order to assess or record a tax liability for the taxpayer.  This “last known address” rule is often the subject of disputes.  The Sadek v. Commissioner, T.C. Memo. 2018-174, case provides an example where information available to the […]

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IRS Debts Tax Procedure

Perception Can Be As Important as Substance in Tax Disputes


Taxpayers voluntarily submit information to the IRS.  The IRS not only evaluates the substance of this information, but also the taxpayer’s candor in preparing and providing the information.  The perception of candor is just as important as the substance in many cases.  The Guess v. Commissioner, T.C. Memo. 2018-97, provides an example of how things can […]