5 Ways a Small Business Owner Can Prepare for A Possible Income Tax Audit at Tax Time
5 Ways a Small Business Owner Can Prepare for A Possible Income Tax Audit at Tax Time
Read MoreMontana Income Taxation on Businesses with Employees in Montana Working Remotely – Part 1 of 2
For a worker fleeing the big city in the face of the COVID-19 pandemic or just looking to live the good life in Montana, remote working-at-home in Montana has some great lifestyle benefits. However, there are state income tax ramifications for both the worker and the employer. The remote worker is often subject to Montana…
Read MoreMontana State Income Taxation of Workers Working Remotely in Montana – Part 3 of 3
If there is any question about how serious the Montana Department of Revenue takes the Montana income taxation of residents working remotely in Montana, look no further than the recent commercial starring Director Brendan Beatty of the Montana Department of Revenue. https://www.youtube.com/watch?v=_Xl23WMUA5Q In the video, Director Beatty states: If you worked while you were in…
Read MoreA Conversation with the Director of the Montana Department of Revenue
Recently, the Director of the Montana Department of Revenue, Brendan Beatty, spoke to the Taxation Committee of the Montana State Bar, of which I am the Chairman. Director Beatty previously served for over 20 years as legal counsel for the Montana Department of Revenue and was appointed in 2021 as DOR Director by Governor Greg…
Read MoreMontana State Income Taxation of Workers Working Remotely in Montana – Part 2 of 3
For workers have come to Montana to work remotely but have retained their residence in another state and have not become Montana residents, the question is whether any part of the remote worker’s income is taxable in Montana. The answer is yes. For non-resident or part-year residents working in Montana, the worker is subject to…
Read MoreMontana State Income Taxation of Workers Working Remotely in Montana – Part 1 of 3
COVID-19 sent many workers back to the house to work remotely. Some of those workers moved to Montana seeking to escape the city and work in a rural environment. The question becomes, what are the Montana income tax obligations of workers who now work remotely from Montana. For the worker who is unquestionably a resident…
Read MoreWhen One Spouse Must Pay Delinquent Taxes as Part of a Divorce – Part 2 of 2
In a marriage dissolution (divorce) and property settlement, one of the spouses may be assigned to pay the outstanding tax liability of the divorcing couple or even the separate tax liability of the other spouse. If the spouse not obligated to the IRS for the tax becomes obligated under the divorce decree to pay the…
Read MoreWhen One Spouse Must Pay Delinquent Taxes as Part of a Divorce – Part 1 of 2
In a marriage dissolution (divorce) and property division, it is common that the assets and liabilities of the marriage are split between the divorcing parties. When the divorcing couple owes federal income tax, frequently the divorcing couple allocates the payment of the tax liability to one of the parties, often the party that earned the…
Read MoreWarning! Check Both Spouse’s Tax Liability: Tales from Dealing with the IRS
I have been practicing tax law for 20 years but I still learn lessons every day. Here is a recent lesson in dealing with the IRS on behalf of a married couple with outstanding tax liability. A husband and wife owned a business that had since closed. They filed their personal income tax returns as…
Read MoreWhere is a Notice of Federal Tax Lien Filed in North Dakota?
The IRS is permitted to file a Notice of Federal Tax Lien (“NFTL”) to perfect a tax lien that arises by operation of law under the Internal Revenue Code for unpaid federal tax. It may become necessary to obtain copies of the filed NFTL if the taxpayer, who is to have been mailed a copy,…
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