tax Advice Archive

Procedures for Puerto Rico residents to claim a 2021 child tax credit
May 9, 2022
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TweetShareSharePin0 Shares The IRS on Friday provided guidance on how bona fide residents of Puerto Rico can claim the child tax credit (CTC) for tax year 2021. The guidance provides simplified procedures to allow eligible “Puerto Rico CTC filers” (defined below), who were not required to file a 2021 federal income tax return, to provide
Momentum Possibly Building for IRS To Provide Online Filing Options For Taxpayers
May 9, 2022
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TweetShareSharePin0 Shares IRS has not been in the business of directly providing taxpayers with the ability to e-file tax returns. Of course, taxpayers whose incomes are below a certain threshold can use the Free File program provided by IRS and Free File, Inc. (FFI), a consortium of tax preparation companies. We have discussed Free File,
Rare Discharge in Bankruptcy for Taxpayers with a Return Filed After an SFR Assessment
May 6, 2022
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TweetShareSharePin0 Shares We welcome back guest blogger Ken Weil. Ken is one of the top national experts on the intersection of personal bankruptcy and taxation, and today we are fortunate to publish his analysis of an unusual loss for the government on the issue of dischargeability following a substitute for return assessment. Keith covered a

Staffing shortages, backlog hampered IRS in 2022 filing season, TIGTA says
May 5, 2022
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TweetShareSharePin0 Shares Continued personnel shortages and a growing backlog of some returns significantly impeded the IRS’s performance during the 2022 income tax filing season that ended last month, the Treasury Inspector General for Tax Administration (TIGTA) reported in a preliminary audit. The report, Interim Results of the 2022 Filing Season (Rep’t No. 2022-40-035), dated May
Default Judgment
May 5, 2022
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A recent case in which the defendants lost for not responding to a suit filed against them by the IRS caught my eye. Default judgments are a dime a dozen but this one involved an injunction against
Join the Center for Taxpayer Rights for a Celebration of Keith Fogg’s Career on the Occasion of his Retirement
May 4, 2022
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TweetShareSharePin0 Shares Readers of Procedurally Taxing know how vital Keith Fogg’s analyses and commentary is to improving the state of tax procedure and administration in the United States. One only has to read his most recent series of posts about the Boechler case here and here and here and here and here to realize that
What’s Happening in Myers and Whistleblower Cases After the Decision the Statute is a Claims Processing Rule
May 4, 2022
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TweetShareSharePin0 Shares In 2019 the D.C. Circuit held in Myers v. Commissioner, 928 F.3d 1025, that the language creating the Tax Court’s basis for jurisdiction to hear whistleblower cases did not create a jurisdictional filing deadline. It also held the time period subject to equitable tolling. So, can the subsequent history of Myers provide insight
Boechler Challenge to Tax Court Position on IRC 6213
May 3, 2022
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Hallmark Research Collective, Tax Court Dk. No. 21284-21, filed a petition on September 2, 2021, in response to a notice of deficiency. The IRS answered the case on November 10, 2021; however, the Tax Court
What Happens to Employees When the Employer Fails to Pay Over to the Government Withheld Taxes
May 3, 2022
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TweetShareSharePin0 Shares In Plazzi v. FedEx Ground Package System, Inc., No. 1:21:-cv-12130 (D. Mass. 2022), three employees sued their employer because their withheld wages were not paid over to the government. I do not remember seeing such a suit previously, but this is a matter that I discuss with my students each semester. Most of
April 2022 Digest
May 2, 2022
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TweetShareSharePin0 Shares It’s no surprise that the Supreme Court decision in Boechler was the highlight of PT posts in April. PT has been covering and standing steadfast behind the argument for many, many years and the case is a huge win for taxpayers, taxpayer representatives, and everyone who has helped inch this argument along. Supreme