Navigating tax disputes can be a daunting task for taxpayers, especially when it comes to the technical litigation rules that they may not be familiar with. The U.S. Tax Court‘s small tax case procedures provide a way to simplify the process. Taxpayers need to be aware that the amount of money involved in the dispute…
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.
IRS Clarifies Real Estate Broker 1099 Filing Requirements
The IRS relies on voluntary compliance from taxpayers, meaning that most people follow tax laws willingly. However, noncompliance can result in penalties, making it an incentive for individuals to comply. To help identify potentially taxable transactions, third parties are required to file information reporting forms with the IRS. For instance, real estate sales typically require…
Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
The U.S. Tax Court is a unique court. Some say that the court is not really a court, rather, it is an executive agency of the government. There is some truth to this. The judges are appointed and not elected. The court isn’t authorized to hear general disputes. Instead, it has to look to Congress…
Role of the Judge in Criminal Tax Sentencing
Tax fraud is a serious crime that can result in harsh criminal tax penalties, including fines and imprisonment. However, the specific sentence for a tax crime varies depending on the case and the judge presiding over it. In cases of tax fraud, the discretion of the judge can play a crucial role in determining the…
U.S. Tax Court Petition Date is Absolute
When it comes to tax issues, deadlines are a crucial aspect of the process. However, the strictness and inflexibility of these deadlines can often seem absurd, especially given the consequences for the government. Does it truly matter if the IRS receives a tax return a day late, especially if they don’t even plan on looking…
Prisoners Filing False Tax Returns
If you are reading this, you probably have a job or business or are an employee and put in long hours at work. This may mean time away from your friends and family and not being able to pursue things that give you purpose. We make these sacrifices to earn a living. To provide for…
The IRS Summons Enforcement Hearing
The IRS has quite a few powers to encourage taxpayers to cooperate. The IRS summons is the most powerful tool the IRS has in its arsenal. While the taxpayer may not agree that the underlying tax is even owed, they still have to comply with the IRS’s summons. The recent United States v. Battle, 213…
New IRS Tax Lien Regulations Issued
When the IRS places a lien on someone’s property, it means that the taxpayer owes the IRS back taxes. The lien serves as a legal claim against the taxpayer’s property, and it can negatively impact their financial and professional life. One of the most significant consequences of an IRS tax lien is the damage it…
The IRS’s TEFRA Partnership Challenges
Taxpayers often complain about how difficult the tax code and law are. And they are correct to do so, as the complexity generally favors the IRS. It leaves taxpayers in the position of having to wait for an IRS audit only to find that all of their efforts to comply and do their taxes correctly…
IRS Cannot Abate Interest on Employment Taxes
The IRS has a track record of not acting timely. Its failures in this regard are frequent and, sadly, they are expected. The bar has been set so low that we actually expect the IRS to go slow. This can be extremely frustrating for taxpayers and it can even cost taxpayers a considerable amount of…