Category Archives: RETURNS

ON FBAR WILLUL NON-FILING AND WILLFUL BLINDNESS – THE RUMSFELD DISCLAIMER

In United States v. Williams, (2012), the Fourth Circuit Court of Appeals reversed the District Court’s holding that Williams’ failure to file an FBAR that was due June 30, 2001 was a non-willful failure to file because the government already … Continue reading

Posted in 2012 OVDP, FBARS, JOINT RETURNS, NEW OVDP, OFFSHORE BANK ACCOUNTS, POLICY, RETURNS, TAX | Tagged , , , , , , , , | Leave a comment

AWARD FOR DUMBEST DIVORCING COUPLE

 I have seen divorcing spouses do really dumb things but this couple takes the cake and wins the award for Dumbest Divorcing Couple of the Year. The case Shai v. Shai was tried in Palm Beach County Florida before Acting … Continue reading

Posted in DIVORCE, FBARS, JOINT RETURNS, MARRIED PERSONS, RETURNS, TAX, TAX CRIMES | Tagged , , , , , , , , | Leave a comment

MORE ON GOVERNMENT SHUT DOWN IMPACT ON TAX FILINGS AND OVDP SUBMISSIONS

The IRS has updated in webpage with information, “IRS Operations During the Lapse in Appropriations.” http://www.irs.gov/uac/Newsroom/IRS-Operations-During-The-Lapse-In-appropriations Some additional guidance: E-filed returns will be processed normally although refunds will not be issued. Paper returns can be filed but will not be … Continue reading

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UPDATE ON IMPACT OF GOVERNMENT SHUT-DOWN ON IRS AND TAX COURT OPERATIONS

As reported by the Journal of Accountancy as of October 1, 2013: IRS OPERATIONS ONGOING Processing tax returns submitted with payments. Processing all e-filed returns. Filing deadlines remain as required by law.  Thus, individual returns must be filed by 10/15/13 … Continue reading

Posted in AUDITS, COMPLIANCE, EMPLOYMENT TAXES, RETURNS, TAX | Tagged , , , , | Leave a comment

IMPACT OF GOVERNMENT SHUT-DOWN ON IRS

The IRS has announced what is operational and not during the government shut-down.  Below is the text of the IRS announcement.  IRS Operations During The Lapse In Appropriations Due to the current lapse in appropriations, IRS operations are limited. However, the underlying … Continue reading

Posted in AUDITS, COMPLIANCE, FBARS, IRS COLLECTIONS, RETURNS, TAX | Tagged , , , , | Leave a comment

MORE ON RETURNS OF SAME-SEX COUPLES

It is noteworthy that the IRS announced new rules for same-sex couples  (Rev. Rul. 2013-17) discussed in my post of 9/3/2013 (IRS Issues Rules for Same-Sex Couples) applies to original or amended tax returns filed on or after September 16, 2013.  This means … Continue reading

Posted in AMENDED RETURNS, COMPLIANCE, DELINQUENT RETURN, JOINT RETURNS, RETURNS, TAX | Tagged , , , , , , | Leave a comment

IRS ISSUES RULES FOR SAME-SEX COUPLES

On August 29, 2013 the Department of the Treasury and IRS jointly announced issuance of tax filing guidance for same-sex couples in response to the U.S. Supreme Court decision in U.S. v. Windsor, 570 U.S. __, 133 S. Ct. 2675 … Continue reading

Posted in AMENDED RETURNS, MARRIED PERSONS, RETURNS, TAX | Tagged , , , , , , , , , | Leave a comment