Crowley Fleck’s Employment Law Practice Group has released its latest Employment Law Quarterly Update - June 2021. Please contact one of our attorneys should you have any questions regarding this newsletter. Employment Law Quarterly Update Newsletter - Issue 14 - June 2021
Read MoreCollection Due Process Hearing. A taxpayer is entitled to a Collection Due Process Hearing to determine if the IRS may correctly proceed with collection of tax or a notice of federal tax lien. The hearing is held before a settlement officer of the IRS Independent Office of Appeals. In a Collection Due Process Hearing, the…
Read MoreSubstitute for Return. Dealing with taxes can be frustrating, especially when the taxing authority files a substitute for a tax return in an amount higher than the taxpayer believes is correct. But there is a hard way and a harder way to dealing with this. In a recent decision by the Montana Tax Appeal Board…
Read MoreWhat is a Collection Due Process Hearing? A Collection Due Process Hearing (“CDP”) is a hearing with an IRS Settlement Officer from the IRS Independent Office Appeals provided by the federal tax code to permit taxpayers to challenge the process the IRS has employed in imposing and collecting taxes. For example, a taxpayer is granted…
Read MoreCommercial v. Residential Property. When should property that is limited by restrictive real estate covenants to commercial use and barred from residential use and is located in a commercial development not be taxed as commercial property? When the taxpayer lives at the property in apparent violation of the rules. At least, that was the taxpayer’s…
Read MoreHere is a word of caution to all business owners: pay your payroll taxes. If not, beware of one month in federal prison per $100k of unpaid taxes. The United State Department of Justice recently announced the sentencing of a Montana business owner to 15 months in prison for failure to pay employment taxes withheld…
Read MoreBe cool and professional. I pride myself on being professional, cool and collected in dealing with the IRS. I once had an IRS Appeals Officer hang up on me and an associate because they didn’t like something we said. I, on the other hand, try to not let them get to me and remain above…
Read MoreIn Part 1 of this article, we discussed a tax case, Boulware v. Commissioner[1], where, at a Tax Court hearing, the Tax Court asked taxpayer’s counsel if he had any legal argument in response to the IRS’s argument that civil fraud penalties should be imposed. Taxpayer’s counsel answered no. Later, following the hearing, taxpayer’s counsel…
Read MoreOften times taxpayers and their legal counsel may be rushed in filing a petition in Tax Court to contest tax liability or may not have a detailed understanding of the tax case when it comes time for a hearing. In such cases, the taxpayer risks missing a legal argument and losing the chance to raise…
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