Tax
Filing duties, audits, penalties, and the procedures for disputing or settling what is owed.
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Tax
Estimated Tax Payments and the Underpayment Penalty
Federal income tax is pay-as-you-go. If withholding does not cover the year's liability, four estimated installments are due, and missing them triggers a penalty computed installment by installment.
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Tax
Innocent Spouse Relief: Separation of Liability and Equitable Relief
A joint return makes both signers liable for the whole tax. Section 6015 provides three routes out, each with its own conditions, its own proof, and its own filing deadline.
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Tax
IRS Examinations: Correspondence, Office, and Field Audits
A federal examination runs in one of three formats — by mail, at an IRS office, or at the taxpayer's premises — and an unagreed outcome moves to Appeals and then to the Tax Court.
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Tax
Offers in Compromise and Installment Agreements
Two ways to resolve a federal tax balance you cannot pay at once: settle it for less through an offer in compromise, or pay it over time under an installment agreement.
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Tax
Federal Tax Liens and Levies: Notice, Appeal, and Release
A federal tax lien attaches by operation of law once tax is assessed, demanded, and unpaid. A levy that seizes property requires separate notice and a hearing right.
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Tax
The Trust Fund Recovery Penalty for Unpaid Payroll Taxes
Withheld payroll taxes belong to the government from the moment they are withheld. Section 6672 shifts liability for unpaid amounts onto the individuals who controlled the money.
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Tax
Sales and Use Tax Nexus After the Wayfair Decision
Since Wayfair in 2018 a state may require a remote seller to collect sales tax without any physical presence, using economic thresholds that differ from state to state.
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Tax
Substantiating Charitable Contributions
A charitable deduction is disallowed without the specific proof the statute demands for a gift of that size and type, however genuine the gift was.
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Tax
Business Expense and Home Office Deductions: Records That Hold Up
A business deduction survives review on documentation, not intent. Section 162 sets the standard for expenses and section 280A governs the home office.
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Tax
Reporting Foreign Accounts: FBAR and FATCA Obligations
Two separate reports cover foreign financial assets. One is filed with FinCEN under the banking laws, the other with the tax return, and each has its own tests.
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Tax
Amending a Return and the Refund Statute of Limitations
An amended return is a refund claim, and it is governed by a limitations period that closes on a fixed date and by a lookback rule limiting what can be recovered.
