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    Using an Offer in Compromise

    Article In these economic times, more taxpayers are not able to fully pay their federal income taxes when due. There are several methods that may be used to pay tax liabilities in this situation, one of which is an offer in compromise
    Published on July 01, 2010

    Restricted Interest and Common Errors Made by the IRS

    Article The Internal Revenue Code allows the IRS to charge interest when a taxpayer does not pay all required taxes by the due date of the return. The Code also requires the IRS to pay interest on refunds in certain circumstances. This item discusses the many nuances related to...
    Published on July 01, 2011

    2010 Estate Tax Payment and Carryover Basis Election Extended

    Article Executors of estates of most decedents who died in 2010 can now get an automatic extension until March 19, 2012, to pay any estate tax due as well as to file an estate tax return, the IRS announced on September 13
    Published on November 01, 2011

    When to Rely on a Tax Advisers Advice as Reasonable Cause

    Article The IRS, Justice Department, and even some courts take a hardline view on when a taxpayer, to avoid failure-to-file and failure-to-pay penalties, may establish reasonable cause by relying on a tax adviser
    Published on January 01, 2015

    Determining the Taxability of S Corporation Distributions Part I

    Article This two-part article provides a comprehensive review of the rules for determining the taxability of an S corporation’s distributions to its recipient shareholders. Part I provides an overview of the intent of Sec. 1368 and the related regulations, the shareholder- and corporate-level attributes that drive a distribution’s taxability, and the
    Published on January 01, 2014

    Installment Agreements An Alternative to Offers in Compromise

    Article ...The IRS expects income taxes to be paid in a timely manner, but a taxpayer may be unable to make full payment of a tax liability when it is due. While offers in compromise are extremely complex and are often rejected by the Ser
    Published on October 01, 2007

    New York Court of Appeals Upholds Amazon Law

    Article New York’s highest court has confirmed that New York residents have to pay sales tax on internet sales where the vendor’s only contact with the state is through in-state affiliates
    Published on June 01, 2013

    Decision Not to Reinstate Offer Upheld

    Article The Tax Court held that an IRS Appeals officer’s decision in a collection due process hearing not to reinstate a taxpayer’s offer in compromise after the taxpayer failed to meet a condition of the offer in compromise was not an abuse of...
    Published on March 01, 2009

    IRS Announces Changes to Lien Process

    Article The IRS has announced a set of new policies designed to help taxpayers pay their back taxes and avoid liens. It also announced that it is making it easier for taxpayers to enter into an installment agreement and is expanding its streamlined offer...
    Published on May 01, 2011

    Tax Court Again Holds That Innocent Spouse Relief Limit Is Invalid

    Article Despite being overruled by the Seventh Circuit in an earlier case, the Tax Court has again held that the regulatory two-year limitation period for filing a claim for equitable innocent spouse relief under Sec. 6015(f) is invalid. This item assesses the Tax Court's arguments in Hall, 135 T.C. No. 9
    Published on November 01, 2010

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