Deadline to Appeal Minnesota Department of Revenue Assessment of Additional Tax

The Minnesota Department of Revenue (MDR) generally has 3.5 years from the date a tax return was due to assess additional tax. If the MDR audits a taxpayer’s return and increases the tax liability, how much time does the taxpayer have to appeal and contest the additional assessment? Below are the general time frames within [...]

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IRS Tests Expanded Streamlined Installment Agreement Program

New IRS Test Criteria for Streamlined Installment Agreements: Liabilities Up to $100,000 Eligible for Streamlined Installment Agreement The IRS recently extended its test program for streamlined installment agreements to allow individual taxpayers with up to $100,000 in assessed tax, penalties, and interest to apply for streamlined installment agreements. This article addresses some of the benefits [...]

Reinstating Defaulted IRS Installment Agreements

Defaulted Installment Agreements The IRS expects taxpayers to pay all of their tax liabilities in full, at the latest, at the time the liabilities are due. When this is not possible, the IRS may allow taxpayers to pay their liabilities during a period of time through a monthly payment plan. These payment plans are called [...]

Divorce Decree Drafting Part 4

This is the fourth article in a four part series addressing frequently asked questions relating to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liability. This series is intended [...]

Divorce Decree Drafting Part 3

This is the third article in a four part series addressing frequently asked questions related to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities for only their spouse’s [...]

Divorce Decree Drafting Part 2

This is the second article in a four part series addressing frequently asked questions related to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities for only their spouse’s [...]

Drafting Language Regarding Responsibility for Taxes in a Divorce Decree

This is the first article in a series addressing frequently asked questions related to protection from joint and several tax liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities resulting from only their spouse’s [...]

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