Helpful Insider Montana Tax Collection Strategies

The Taxation Committee of the State Bar of Montana BETTR (Business, Estates, Tax, Trusts, Real Estate) Section, for which I am Chair, had the opportunity to hear from Danielle Pennington, Collections Bureau Chief of the Montana Department of Revenue (“MDOR”) in February 2023. Ms. Pennington addressed many questions about MDOR tax collections, which may be…

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What To Do When Your Spouse Doesn’t Pay the Tax Bill. Part 2 of 2

In Part I of this article, we discussed factors the IRS considers in determining whether innocent spouse relief under IRC § 6015(f) will protect one spouse from the other spouse’s failure to pay federal income tax. (https://crowleyfleck.com/what-to-do-when-your-spouse-doesnt-pay-the-tax-bill-part-1-of-2-2/) In Part 2, we will review the obligations of a taxpayer to prove that the spouse qualifies for…

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A Conversation with the Director of the Montana Department of Revenue

In the past year, the Director of the Montana Department of Revenue (“DOR”), Brendan Beatty, spoke to the Taxation Committee of the Montana State Bar Association, of which I am the Chairman. Director Beatty was appointed Montana DOR Director by Governor Greg Gianforte in 2021. Director Beatty previously served for over 20 years as legal…

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When Can a Taxpayer Appeal to US Tax Court?

I am at times approached by taxpayers who “want to go to court” to challenge their federal income tax[liability. Such taxpayers may be chagrined to learn that while the ability to have a court hear their tax case definitely can lay in their future, there are typically multiple steps that taxpayers must follow before ending…

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