Collection 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 Collection Due Process Hearing is held before a settlement officer of the IRS Independent Office of Appeals. In a Collection Due…
Read MoreIn 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…
Read MoreMany spouses file a Married Filing Jointly federal income tax return in order take advantage of tax rates, deductions and other tax items. But Married Filing Jointly also imposes joint and several liability for the tax on the husband and wife, meaning that either spouse is fully liable for the joint tax debt, and the…
Read MoreIn 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…
Read MoreCalculating property tax in Montana can be complicated. While this is often true for real property, this can be especially true for personal property, which has a lot more definitions, exceptions, and exemptions which may or may not apply, often turning on very nuanced factual circumstances. Since Montana imposes a property tax on the value…
Read MoreCrowley Fleck’s Employment Law Practice Group has released a news update regarding the Federal Trade Commission issuing a proposed Rule that would ban most employee non-compete clauses in the country. Please contact one of our attorneys should you have any questions regarding this newsletter. FTC Proposes Rule to Ban Most Non-Compete Clauses
Read MoreCrowley Fleck’s Employment Law Practice Group has released its latest Employment Law Quarterly Update - Issue 20 - December 2022. Please contact one of our attorneys should you have any questions regarding this newsletter. Employment Law Quarterly Update - Issue 20 - December 2022
Read MoreRipped from the Headlines: Tax Issues for Montana CPAs To: All Montana CPAs. Please join Crowley Fleck PLLP for a complementary, interactive, monthly CPE presentation on a tax subject of timely interest to Montana CPAs. Each one-hour presentation will cover a 30-minute topic presented by tax attorneys at Crowley Fleck PLLP. The remainder of…
Read MoreCrowley Fleck is pleased to announce that we have been ranked in 40 practice areas in the U.S. News – Best Lawyers® "Best Law Firms" 2023 Publication. Please see the complete list by using the link below. The U.S. News – Best Lawyers “Best Law Firms” rankings are based on a rigorous evaluation process that…
Read MoreCrowley Fleck’s Pro Bono Practice Group has released its latest newsletter titled, ‘Fall 2022 - Pro Bono Newsletter′. Please contact one of our Pro Bono attorneys should you have any questions regarding this newsletter. Fall 2022 Pro Bono Newsletter
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