MITCHELL TAX LAW
Tax Articles & Insights
Practical analysis of IRS audits, appeals, U.S. Tax Court litigation, collections, and tax planning from our Dallas tax attorneys. Browse our latest articles below.
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Paying Personal Expenses from Corporate Bank Account
Can you avoid paying tax by paying your personal expenses from your corporate bank account? Is avoiding tax that easy? No, our system doesn’t work that way. The Moacir Santos v. Commissioner, T.C. Memo. 2019-148 explains how the IRS handles…
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Recover Money Paid to the IRS in Error
What if the IRS gets it wrong and then fails to respond to the taxpayer for several years. Can the IRS then agree with the taxpayer, but argue that the taxpayer responded late? The informal claim doctrine can help in…
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The IRS Summons & When the IRS Fails to Follow the Law
What happens if the law requires the IRS to provide notice to the taxpayer and the taxpayer to provide notice to the IRS and both parties fail to provide the notice? Can the government ignore its failure and enforce consequences…
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Discharging Unpaid Withholding Taxes in Bankruptcy
When a business owes unpaid taxes, bankruptcy can provide the business or its owner with a fresh start. The unpaid Federal taxes can be discharged if certain requirements are met. One of these requirements is that the tax returns for…
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List of Common IRS Notices for Businesses
The IRS collection notices and other tax notices on this page are commonly sent to business filers that use forms 941, 1065, and 1120 to file their federal tax return. Here is a listing of the most common IRS forms for businesses.…
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Answers for Common Small Business Tax Questions
Q: Is an S-Corporation required to pay quarterly estimated tax? Rarely does an S corporation make estimated tax payments. An S Corporation must make installment payments of estimated tax if the total of these taxes is $600 or more: The tax…
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