There are jobs that are difficult to find employees to perform. This is particularly true for lower-paid jobs that require physical labor. This includes construction and maintenance jobs, such as painters, law care jobs, etc. It also includes some entry-level jobs in restaurants. Businesses in these industries often have to supplement their workforce with illegal…
Category: Tax Returns
Tax Returns
We assist clients in preparing and filing tax returns, ensuring that they comply with applicable laws and regulations. Give us a call to see how we can help, (713) 909-4906.
Relying on Advice From the IRS
IRS employees often give bad and incorrect tax advice. There are numerous examples of this in reported tax cases. Unlike advice provided by licensed professionals, such as tax attorneys, one generally cannot prevail in a malpractice suit against the IRS. That leaves the question as to whether bad or incorrect advice from the IRS can…
Enough is Enough, But An Amended Tax Return is Not
The process for reporting taxes can be more difficult than discerning whether a tax provision applies. This complexity stems from the level of information is required to be reported. The IRS reporting requirements continue increase every year. The IRS’s decision to require partnership tax capital accounts is an example. Why is that information required and…
When the IRS Sends Mail to the Wrong Address
The IRS sends out a lot of letters. It usually uses the U.S. Postal Service to send these letters. The volume of letters is so high that the IRS may be the U.S. Postal Service’s largest customer. These IRS letters are often required. These requirements are found in the Code. The requirement that the IRS…
Tax Reporting for Returns & Allowances
Our tax laws create categories–income/exclusion, deduction, and credit. Taxpayers are presented with structured forms that set out these categories. The IRS expects taxpayers to fill out the forms by correctly identifying what items go in each category. But it is not always clear what items go in each category. Taxpayers may engage in tax planning…
Correcting Tax Overpayments After the Refund Period
There are times when tax deadlines are strict. They cannot be changed. The time period for filing a refund claim is an example. Taxpayers generally have the later of three years from the filing of a return or two years from the payment of the tax to file a refund claim. But what if the…
Rejected e-File Return is a Valid Tax Return
The IRS’s Identity Protection Personal Identification Number (“IP PIN”) is intended to protect those who are victims of identity theft. It does so by making it harder for third parties to file fraudulent tax returns. The IP PIN can also cause problems for taxpayers. This is particularly true for tax returns that are filed close…
The Mailbox Rule Extends Time to Recoup Tax Refund
Taxpayers often miss tax filing deadlines. This is even true when the IRS owes the taxpayer money back. Taxpayers have a limited time to request a refund of overpayments. The recent Harrison v. Commissioner, No. 3:19-cv-00194 (2nd Cir. 2020) case provides an opportunity to consider these rules–particularly the mailbox rule. Facts & Procedural History This…
Is an IRS Audit Report an Informal Claim for Refund?
Amended returns generally have to be filed to recoup overpayments of tax. What counts as a refund claim is open to interpretation, as the courts have allowed a myriad of written documents to qualify. But what about the IRS report itself? If it includes a taxpayer-favorable adjustment, is the report itself an informal refund claim?…
Does an IRS Appeals Protest Count as a Refund Claim?
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…