The Tax Court in Brief – April 25th- April 29th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
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The Doctrine of Constructive Receipt
The Doctrine of Constructive Receipt
Under the doctrine of constructive receipt, a cash-basis taxpayer who has an unrestricted right to receive income is treated as though they actually received the income–even if they did not. Thus, even when a taxpayer
You Received an IRS CP518 Notice. Now what?
Overview of IRS Notice CP518.
The IRS Collection Procedure Notice 518 (CP518) is a notification that the IRS believes a taxpayer—either a business or an individual—has failed to file a required return, either as of the initial deadline for filing
A Win for Taxpayers—Section 6330(d)(1) is a Nonjurisdictional Deadline
Collection Due Process Hearings and Jurisdiction
Collection Due Process (“CDP”) hearings are crucial to taxpayers. Taxpayers have a right to a Collection Due Process hearing with the IRS Independent Office of Appeals before levy action is taken. According to the
FARA , J’Accuse!
The Foreign Agents Registration Act was put under the microscope recently during a hearing before the House Judiciary Subcommittee on the Constitution, Civil Rights, and Civil Liberties. As explained in a previous post, FARA requires certain individuals and entities
You Received an IRS CP504 Notice, Now What?
The IRS sends a CP504 Notice when a taxpayer has failed to pay a balance owed. The CP504 Notice is a Notice of Intent to Levy issued pursuant to Section 6331(d) of the Internal Revenue Code. If a taxpayer fails to
Texas Religious Organizations Property Tax Exemption
Through nearly 20 years of law practice–15 of which have been focused on the representation of tax-exempt organizations–this writer has been involved in numerous seemingly simple–and some cutting edge–applications for exemption from Texas property taxes for religious organizations. In most
Tax Court in Brief | Treece Financial Services Group v. Comm’r/Treece Investment Advisory Corp. v. Comm’r | VCSP and IRS Discretion
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our
Tax Court in Brief | Sezonov v. Commisioner | Side Gigs and Passive Activities
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our
Tax Court in Brief | Bindel v. Commissioner | FYI: Wages are Taxable . . . Yes, Really
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our