Category: Civil Tax Controversies

By Stephen J. Dunn I have often posted on “tax resolution” firms, which prey upon taxpayers facing IRS collection action. They reach taxpayers in various ways.  Most notoriously,...

By Stephen J. Dunn Having one or more of your tax returns selected for examination by the Internal Revenue Service is indeed a stoke of misfortune.  But there...

By Stephen J. Dunn The IRS has an awesome levy power, enabling it to seize property without a judgment. The IRS uses the power primarily to get the...

“Tax Resolution” Firms I have repeatedly posted on the perils of “tax resolution” firms.  These operators are nominally attorneys, CPAs, or Enrolled Agents.  Their business consists of inducing...

By Stephen J. Dunn As an entrepreneur, the form of entity you want for your business is not a general partnership, but a corporation or a limited liability company. State...

[caption id="" align="alignright" width="0"] Panel: Loan Reinstatements: How Will They Alter Bankruptcy Reorganizations? (Photo credit: djevents)[/caption] By Stephen J. Dunn Often I express the view that bankruptcy rarely...

Internal Revenue Code § 7508 postpones certain Federal tax obligations for individuals serving in a combat zone.  The postponed obligations include: Filing tax returns. Paying taxes. Filing claims...

[caption id="" align="alignright" width="300"] Logo of Internal Revenue Service, USA (Photo credit: Wikipedia)[/caption] By Stephen J. Dunn A Federal tax lien is not a piece of paper.   It...

By Stephen J. Dunn Over the years many taxpayers have come to me having been scammed by a tax resolution artist.  The cases follow a similar pattern.  Income tax...

By Stephen J. Dunn I often see older people with other peoples’ names on their property as co-owners.  Legally, the ownership is joint tenants with right of survivorship, meaning...

By Stephen J. Dunn To one of my posts warning of the perils of tax resolution schemes, reader Nick Sparagis commented: “Your article discusses what not to do. Can...

By Stephen J. Dunn In tax controversies, who represents you can be the ballgame. "Tax controversy" is a term or art meaning a contested matter before the IRS, civil or...

By Stephen J. Dunn Payroll taxes are the bane of small, start-up businesses. Restaurants commonly have problems with them. The taxes are computed and withheld from employees’ wages....

By Stephen J. Dunn I have blogged at length on the perils of filing joint income tax returns, and the difficulty in securing innocent spouse relief from same....

By Stephen J. Dunn Douglas Schulman’s term as Commissioner of Internal Revenue expired November 9. Major challenges at the agency await his yet-unnamed successor. Here are some of...

By Stephen J. Dunn In the throes of our country’s worst economic time since the Great Depression, “tax resolution” firms advertised heavily on television, promising relief which they...

By Stephen J. Dunn By now many people have received a Form 1099-C, Cancellation of Debt, concerning discharge of indebtedness income allegedly realized by them in 2011. If you...

By Stephen J. Dunn The filing of a joint income tax return has the legal effect of an irrevocable election by each spouse to be jointly and severally liable for tax reported,...

By Stephen J. Dunn You fail to file your income tax returns, for whatever reason. Maybe you were busy and overlooked your tax returns. Or perhaps you did...

By Stephen J. Dunn Many a cash-strapped company fails to deposit its payroll taxes. Unlike other creditors, Federal and state taxing authorities are not at the company’s door...

By Stephen J. Dunn Your chances of a tax audit are up. The IRS increased the ranks of Revenue Agents by 3% in 2009 and by 7% in...

By Stephen J. Dunn Suppose you have negotiated settlements of your credit card debts.  Or maybe you have executed a short sale of your house.  You are concerned...

By Stephen J. Dunn You receive the dreaded letter–the Internal Revenue Service is auditing your tax returns. In 2009 154 million individual income tax returns were filed with...