Until relatively recently, the number of individuals who bought and sold cryptocurrencies (crypto) a...
A Qualified Offer the IRS Could Refuse
The Internal Revenue Service (IRS), like any self-respecting bureaucracy, sometimes makes mistakes. ...
A Sordid Tale of Donkeys and Horses: Tax Court Style – Part One
The following tale is the first in a two part series relating to a couple of recent decisions from t...
Three Things – Ask A Tax Attorney
Recently, I wrote an article for the Hennepin County Lawyer addressing some of the kinds of tax ques...
Tax Questions Every Solo And Small Firm Lawyer Should Be Able To Answer
Appearing in the October of 2021 issue of ALI CLE’s The Practical Lawyer is an article by Kathleen...
IRS Issues Guidance Regarding Levy Actions Involving Restaurant Revitalization Fund
The American Rescue Plan Act established the Restaurant Revitalization Fund (RRF) to provide support...
IRS Prevails In Pursuing An Alter Ego Assessment
Corporate income taxes are generally the responsibility of the corporation and not the individuals t...
IRS Offers Additional Taxpayer Relief in Response to Covid-19
On March 25, 2020, the Internal Revenue Service (IRS) released guidance related to its “People Fir...
What To Do if I Can’t Pay My Taxes by the IRS’s July 15 Tax Deadline
In light of the current Covid-19 ...
Can Cleaners Be Treated As Independent Contractors?
The proper classification of workers is a decision that is critical to the success or failure of man...
How to Appeal the Trust Fund Recovery Penalty After the Appeal Period has Passed: Offer in Compromise, Doubt as to Liability
There are many reasons businesses fall behind on paying their federal tax liabilities. Falling behin...
Taking Advantage Of Expanded Penalty Relief
The recent enactment of the Tax Cut and Jobs Act (TCJA) put many individual taxpayers in a difficult...
Emphasizing Physical Injuries In Settlement Agreements
The United States Tax Court (Court) recently issued a decision highlighting, yet again, the importan...
Another Tax Blow To The Marijuana Industry
The marijuana industry remains in a difficult position when it comes to the federal tax implications...
Can The IRS Really Seize My Assets Without Telling Me First?
The Internal Revenue Service (IRS) can utilize its jeopardy levy function (i.e., taking a taxpayer...
How Does an Employer Comply with an IRS Wage Levy?
When an individual has outstanding federal tax liabilities, the Internal Revenue Service (IRS) has a...
The IRS’s Expanding Definition Of Willfulness In FBAR Cases
The Internal Revenue Service’s (IRS’s) Offshore Voluntary Disclosure Program (Program) has eleme...
Marijuana Dispensaries and the Federal Tax Trap
The marijuana industry has experienced a nationwide boom in the last five years. In 2013, the mariju...
Winning A Tax Battle, But Losing the Tax War
A recent U.S. Tax Court decision in Barker v. Comm’r of Internal Revenue, T.C. Memo. 2018-67 exemp...
I missed the deadline to file my tax return. Now what?
I missed the deadline to file my tax return. Now what? The deadline for individual taxpayers to file...