Divorce is a stressful situation. It is one where people do not always act as they should. This includes taking actions that caused or led up to the divorce. Right or wrong, the shared finances of marriage often come into play. This results in additional marital disputes. Innocent spouse relief can provide a much-needed remedy…
Category: Tax Procedure
Tax Procedure
From IRS audits and appeals to tax litigation and penalties, our tax attorneys can help you navigate the tax procedure landscape with confidence. Give us a call to see how we can help, (713) 909-4906.
Truck Driver Not Entitled to Deductions When Records Destroyed
The IRS has a long history of going after truck drivers. There are a number of reasons for this, but, largely it is because of the nature of the expenses that truckers incur. Most truck drivers are small business owners, as they own and operate their own rigs. These small businesses travel, so their expenses…
Tax Refund Fraud Committed by Prisoners Has IRS Baffled
Tax fraud is a crime that has always been a challenge for the IRS to detect and prosecute. It is even more complicated when prisoners get involved, as is the case with fraudulent tax refund schemes. The United States v. Turturro, 06-12033 (11th Cir. 2007) case is an example of this type of fraud, where…
No Criminal Fraud, But Civil Fraud Penalty Applies
Tax fraud is a serious crime that carries severe penalties, including substantial fines and imprisonment. But what happens when a criminal court finds that the conduct in question does not rise to the level of tax fraud, yet a civil court later determines that it does? This was the dilemma faced in Maciel v. Commissioner,…
Tax Evasion & Evidence of No Tax Due
Tax evasion is a complex legal issue that can carry severe consequences, including hefty fines and imprisonment. Unlike other crimes where the act is either committed or not, taxes can be owed in varying degrees, making it difficult to determine whether a violation of the law has occurred. Can a defendant avoid a tax evasion…
IRS Collections for Payroll Taxes & Single Member LLC Owners
The IRS has broad collection powers. These powers generally trump state law. This is even true of state Limited Liability Company (“LLC”) rules that prevent parties from suing or reaching the LLC’s assets. There are nuances to these rules when it comes to income and payroll taxes. The payroll tax rules have changed completely. Many…
Substantial Compliance: Finding Acceptance With the IRS
A professor can increase overall class scores for extra credit. A police officer is authorized to issue warnings for minor traffic infractions. A judge can allow a defendant to plead guilty to a lesser charge when justice warrants it. These situations involve individuals who have a certain level of authority or power in a particular…
Strategy for Paying Employment Taxes Late
Employers are generally required to withhold employment taxes from employee wages. The employer then remits these withheld employment taxes to the IRS. These are referred to as trust fund taxes, as they are held in trust pending payment to the IRS. Employers are also required to pay employment taxes for employees based on the wages…
One Ex-Spouse Void the Other’s Alimony Deduction: Tax on Alimony
Assume that a divorce decree says that a payment is to be made to an ex-spouse. Does that mean that it is alimony the ex-spouse has to report as income for Federal income tax purposes? And if not, can the ex-spouse who receives the payment request a ruling from the IRS to say that the…
Can Court Force Taxpayers to Hire Tax Attorney?
Have you ever tried to represent yourself in a legal matter? It’s not easy, and the court usually advises against it. But what happens when a taxpayer repeatedly refuses to hire an attorney and insists on representing themselves in a criminal tax matter? This was the issue at hand in the United States v. Baucom,…