One of the many decisions a business owner must make during the first year of operating is what acco...
Filing a Claim for Refund of Federal Taxes
Sometimes a situation arises when a taxpayer overpays his or her taxes for a particular year. When a...
Innocent Spouse Relief: Recent U.S. Tax Court Decisions on Equitable Relief From Joint & Several Liabilities
The United States Tax Court (hereinafter, “Tax Court”) recently issued three seminal opi...
Taking Your Case To The United States Tax Court
While most taxpayers can resolve their situation with the Internal Revenue Service (IRS) without ask...
A Basic Understanding of the Process of Appealing an IRS Audit
Appealing an IRS audit determination gives the taxpayer a second chance to demonstrate his or her po...
Representing Taxpayers in an IRS Audit Examination
The audit examination process is one of the procedural safeguards the IRS uses to ensure taxpayers a...
Profit Motive: Activities Not Engaged In For Profit and "Hobby Losses"
Many taxpayers are fortunate enough to turn a hobby or an activity they are passionate about into a ...
Innocent Spouse Relief: The Impact of Knowledge
When married taxpayers elect to file a “Married Filing Joint” tax return, both taxpayers...