Texas Tax Talk

Texas Tax Talk

Category Archives: Tax Practice

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The IRS Sucks

Posted in Tax Practice
Bloomberg BusinessWeek authors Devin Leonard and Richard Rubin published a great article this month about the current dysfunction at the IRS caused by underfunding and IRS scandal. The IRS is not at the top of anyone’s “favorite” list.  Now even IRS employees are hating life and moral is at an all time low.  Here are some interesting… Continue Reading

IRS Computer Technology is Woefully Inadequate

Posted in Tax Practice
CNN recently released a fascinating look at the computers the IRS uses in “IRS Says It’s Using Technology From JFK’s Time.” IRS Commissioner John Koskinen states that the IRS computer system is “like driving a Model T that now has a great GPS System and wonderful sound system.” It is common knowledge that the Internal… Continue Reading

How to get the IRS to pay your legal fees

Posted in Tax Practice
What can you do when the IRS is misbehaving and it directly affects you? You will have to fight them, but the law allows you to recover your litigation costs if you win. As many know, the IRS has had a very troubled recent past (i.e. Lois Lerner).  Those problems keep getting worse, especially with IRS budget cuts. … Continue Reading

Do we really have a “Taxpayer Bill of Rights”?

Posted in IRS Collection, Tax Practice
The IRS announced the adoption of a “Taxpayer Bill of Rights” Tuesday.   I have listed the rights below along with my commentary.  Just like our U.S. Constitutional Rights, these “rights” are and will be watered down. All of us have certain rights we feel strongly about.  For instance, folks here in Texas are very concerned about guarding their rights… Continue Reading

Expansion of IRS Innocent Spouse Relief

Posted in Tax Court, Tax Planning, Tax Practice
On September 13th the IRS issued a new revenue procedure that significantly changes equitable innocent spouse relief.  I wrote an article that was published Tuesday in the Texas Bar Association’s Texas Tax Lawyer . I have excerpted part of the article which discusses the significant changes. Change #1: Greater deference is given to the presence of… Continue Reading

Are you required to file an income tax return? Myths of unconstitutionality debunked.

Posted in Tax Practice
It has been said that in life two things are certain, death and taxes. However, some people hope they can protest their way out of one of those certainties. “Tax protestors” are an interesting group of people who refuses to pay taxes or file tax returns based on constitutional or other legal grounds. The schemes these tax protestors… Continue Reading

Is the Circular 230 disclaimer in emails going away?

Posted in Tax Practice
Why do accountants and attorneys have that annoying “Circular 230” disclaimer in all their emails? The reason for the disclaimer is practitioners don’t want to run afoul of the “Covered Opinion” rules of Circular 230 (Circular 230 governs practice before the IRS for attorneys, CPAs and enrolled agents). Currently, if you make a prominent disclosure in your… Continue Reading