Monthly Archives: December 2011

JOINT LEGAL REPRESENTATION BY DIVORCE LAWYER IN DIVORCE AND TAX CASE NEARLY DISASTROUS

In Leonard W. Harbin v. Commissioner, 137 T.C. No. 7 (Filed 9/26/11), the petitioner Leonard Harbin and his wife, who intervened in the case, were married in the 1990s and divorced in 2004. The wife was a heavy gambler. In their … Continue reading

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IRS IS WORST CREDITOR TO HAVE

It is never pleasant to owe a debt you cannot pay.  There is no doubt, however, that if you must owe a debt, prefer any creditor over IRS.  IRS is the worst creditor to have. COLLECTION POWERS OF IRS VERSUS … Continue reading

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FILING CORRECTIVE AMENDED RETURNS HELD NOT EXCULPATORY WITH REGARD TO CRIME OF FILING FALSE RETURNS

The Department of Treasury publishes a Criminal Tax Bulletin that summarizes significant criminal tax cases. The April-September Bulletin, among other cases, discusses United States v. Ellefsen, 655 F.3d 769 (8th Cir.2011), The case deals with the so-called “Brady Rule’ named … Continue reading

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MINISTER’S PARSONAGE ALLOWANCE CASE ILLUSTRATES IMPORTANCE OF STIPULATIONS IN TAX COURT

 In Droscoll v. Commissioner, 135 T.C. No. 27 (12/14/2011), the issue before the Tax Court was whether the Petitioner, an ordained minister, properly excluded from gross income the parsonage allowance paid to him by his church exempt from tax under … Continue reading

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CAVEAT FOR LAWYERS: IRS HAS YOU IN ITS SIGHTS

The IRS over the years has gained considerable experience and expertise in how to screen for audit and conduct audits of attorneys. In March, 2011, IRS issued a revised Attorneys Audit Technique Guide (Guide) for use by its field agents … Continue reading

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