tax Advice Archive

TweetShareSharePin0 Shares In the second installment of this year’s IRS “Dirty Dozen” list, which highlights common tax-related scams, the IRS cautioned taxpayers to be on the lookout for deceptive schemes in the form of emails, text or social media messages, and phone calls (IR-2021-137). In what has become an annual ritual, the Service each year

TweetShareSharePin0 Shares With the recent launch of a campaign to get people who are not usually networked with the federal tax system to sign up for the Advanced Child Tax Credit (AdvCTC), the Administration, Congress, and advocates are focusing on what a permanent AdvCTC would look like.  Some child welfare and anti-poverty advocates are promoting the concept of

TweetShareSharePin0 Shares Thieves stealing economic impact payments and unemployment benefit checks head the list of this year’s IRS “Dirty Dozen” of tax-related scams and schemes (IR-2021-135). The warning Monday about “pandemic-related scams” was the first of four installments this year in which the IRS highlights egregious tax-related crimes and misdeeds against which it is advising

TweetShareSharePin0 Shares Last week I wrote about a recent Tax Court order regarding restitution.  In that case, the taxpayer fully paid the tax included in the restitution order.  At issue in the case were penalties the IRS proposed against the taxpayers.  I pointed out at the conclusion of that post the significant benefit to the

TweetShareSharePin0 Shares We welcome as her second visit to the blog my colleague in the tax clinic at the Legal Services Center of Harvard Law School, Audrey Patten.  Audrey has developed a significant docket of innocent spouse cases and is currently working with Christine to write the third edition of A Practitioner’s Guide to Innocent Spouse

TweetShareSharePin0 Shares Today we have the pleasure of looking at an IRC 6751(b) opinion written by Judge Holmes.  For long time readers of this blog, the link between Judge Holmes and Graev consequences of not following the statutory language requiring approval of the immediate supervisor are well known.  His warning of Chai ghouls continues to

TweetShareSharePin0 Shares US v Meyer presents a somewhat unusual context for a court’s application of the Anti Injunction Act. Meyer stems from an injunction action due to allegations that Meyer promoted “an abusive tax scheme that result[ed] in scheme participants claiming unwarranted federal income tax deductions for bogus charitable contributions.” In 2018, the parties settled that