Tax Court Review of IRS SS-8 Employment Determination

The IRS has the power to make a number of important determinations, including determining the employment status of workers for purposes of employment taxes. This type of determination can have a significant impact on a worker’s ability to receive unemployment benefits, participate in retirement plans, and more. The IRS often determines that workers are employees,…

Avoiding Penalties: Choosing a Reliable Tax Return Preparer

With the tax season around the corner, a significant number of taxpayers are seeking the services of tax return preparers. This often involves choosing a preparer who has been recommended by friends and family members. Tax return preparers may be referred based not on their qualifications, but on their reputation for generating large refunds for…

The IRS OIC: How Lifestyle Choices Impact Your Offer

Owing back taxes to the IRS can be a stressful and overwhelming experience for many individuals. The financial burden of paying back a large tax debt can seem insurmountable, leaving taxpayers feeling hopeless and unsure of where to turn for help. One option that may provide relief for those struggling to pay their tax debt…

Appraiser’s Assistant Not Subject to Penalty for Inflated Appraisal

The IRS has attempted to expand its regulatory power by regulating those who prepare or assist in preparing tax returns. The courts have stifled these efforts. The recent United States v. Zak, No. 1:18-cv-05774 (N.D. Ga. 2019) case provides an example where the IRS attempted to regulate the conduct of those who merely assist a…

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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 these situations. Facts & Procedural History The taxpayer owns a engineering and paving company. It…