Tag Archives: TAX 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

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

TAX TIPS FOR NEWLY DIVORCED OR MARRIED TAXPAYERS WITH NAME CHANGE

IRS TAX TIP 2012-23: The IRS released 5 tips for newly divorced or married taxpayers which are reproduced below: If you changed your name after a recent marriage or divorce, the IRS reminds you to take the necessary steps to … Continue reading

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IRS ISSUES SPECIAL ADVISORY REGARDING IDENTITY THEFT

Identity theft has become a major issue for IRS.  When IRS receives a tax return it does not immediately check the wage and withholding information reported in the return with the W-2 Forms filed by the employer with Social Security.  The … Continue reading

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YOUR TAX RETURN

Every winter just following the New Year’s arrival, Americans revisit a dreaded and tedious process – gathering together tax information.  The tax filing season, as tagged by tax professionals who from it earn a living, culminates for most with the … Continue reading

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