Category Archives: RETURNS

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

Posted on April 23, 2014 by taxpenaltylawyer

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

Posted on December 17, 2013 by taxpenaltylawyer

 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

Posted on October 8, 2013 by taxpenaltylawyer

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 →

Posted in 2012 OVDP, COMPLIANCE, RETURNS, TAX | Tagged , , , , , , | Leave a comment

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

Posted on October 4, 2013 by taxpenaltylawyer

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

Posted on October 2, 2013 by taxpenaltylawyer

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

Posted on September 11, 2013 by taxpenaltylawyer

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

Posted on September 3, 2013 by taxpenaltylawyer

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

IRS FIRST TIME ABATE POLICY PROVIDES PENALTY RELIEF IN CERTAIN SITUATIONS

Posted on June 1, 2013 by taxpenaltylawyer

The IRS today clarified its policy with regard to abatement of certain penalties for first time offenders.  The policy was modified to clarify that relief applies only where the taxpayer is current with all tax filings and tax payments. See IRM … Continue reading →

Posted in COMPLIANCE, DELINQUENT RETURN, EMPLOYMENT TAXES, IRS COLLECTIONS, POLICY, RETURNS, TAX, TRUST FUND PENALTY, UNFILED RETURNS | Tagged , , , , , , , | 6 Comments

INNOCENT SPOUSE CASE OF THE MONTH – JULY 2012 YOSINSKY V COMMISSIONER, T.C. MEMO 2012-195 (JULY 12, 2012)

Posted on July 31, 2012 by taxpenaltylawyer

Yosinsky v. Commissioner illustrates a common misconception of married taxpayer’s about joint and several liability for the tax owed on a joint tax return.  Contrary to popular belief the IRS is not obligated to pursue one spouse or the other … Continue reading →

Posted in ALIMONY, DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, QDRO, RETURNS, TAX | Tagged , , , , , | Leave a comment

NEBRASKA SUPREME COURT HOLDS IN BOCK V. DALBEY THAT STATE TRIAL COURT LACKS DISCRETION TO ORDER THE PARTIES TO FILE A JOINT FEDERAL INCOME TAX RETURN

Posted on June 22, 2012 by taxpenaltylawyer

On October 6, 2011 I discussed and criticized in two posts, the Nebraska Court of Appeals decision (Bock v. Dalbey, 19 Neb. App. 210, 809 N.W.2d 785 (2011)), upholding a trial court’s order requiring Mathew Bock and Jennifer Dalbey, divorced … Continue reading →

Posted in DIVORCE, INNOCENT SPOUSE, RETURNS, TAX | Tagged , , , | 1 Comment