http://www.taxproblemattorneyblog.com/ en-us 2008-05-16T15:16:34-08:00 http://www.taxproblemattorneyblog.com/2008/05/southern_california_tax_return_1.html A Southern California tax return preparer, Matthew Carl Berry, was convicted of one count of conspiracy to defraud the IRS pursuant to 18 U.S.C 371, and three counts of filing false federal income tax returns. According to the indictment among... Tax Preparer Penalties Dennis N. Brager 2008-05-16T15:16:34-08:00 http://www.taxproblemattorneyblog.com/2008/05/innocent_spouse_relief_not_per_1.html The Ninth Circuit Court of Appeals in California upheld a decision of the United States Tax Court (Tax Court) denying innocent spouse relief pursuant to Internal Revenue Code § 6015. Generally spouses filing joint income tax returns are both liable... Tax Debt Dennis N. Brager 2008-05-15T14:45:25-08:00 http://www.taxproblemattorneyblog.com/2008/05/criminal_tax_problems_for_exne_1.html David Szen, the former traveling secretary for the New York Yankees, was sentenced on April 4, 2008 to 2 years probation for tax crimes. Szen was also ordered to pay a tax debt of approximately $10,285 in taxes, plus tax... Tax Fraud Dennis N. Brager 2008-05-14T12:39:50-08:00 http://www.taxproblemattorneyblog.com/2008/05/tax_return_fraud_involves_nfl.html Tax lawyers from the Department of Justice are seeking to enjoin two tax return preparers from representing anyone before the Internal Revenue Service (IRS) , acting as tax preparers or engaging in any other tax related conduct. The IRS complaint... Tax Fraud Dennis N. Brager 2008-05-08T11:43:44-08:00 http://www.taxproblemattorneyblog.com/2008/05/trust_fund_recovery_penalty_tf.html Internal Revenue Code § 6672 provides that so-called responsible persons who willfully fail to pay corporate payroll taxes may be held personally responsible for the payment of the trust fund portion of these taxes. Internal Revenue Code § 6672 is... Payroll Tax Audits Dennis N. Brager 2008-05-02T19:13:00-08:00 http://www.taxproblemattorneyblog.com/2008/05/tax_court_collection_due_proce.html In Kennedy v. Commissioner, T.C. Memo 2008-33, the United States Tax Court determined that the Internal Revenue Service (IRS) could not serve a tax levy on the taxpayer’s assets since it failed to send the collection due process (CDP) notice... Tax Debt Dennis N. Brager 2008-05-02T10:36:55-08:00 http://www.taxproblemattorneyblog.com/2008/04/irs_tax_audits_of_small_and_me.html The Internal Revenue Service (IRS) increased the number of tax audits of small and medium size corporations between fiscal year 2005, and 2007 according to a report by TRAC. The number of tax audits for corporations with assets of less... Dennis N. Brager 2008-04-22T15:58:40-08:00 http://www.taxproblemattorneyblog.com/2008/04/fraudulent_offer_in_compromise_1.html Sometimes taxpayers want to be “creative” in filling out IRS Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals). Stephen Miller got too creative, and he was found guilty of tax evasion in violation of Internal Revenue Code... Tax Fraud Dennis N. Brager 2008-04-16T19:02:57-08:00 http://www.taxproblemattorneyblog.com/2008/04/irs_innocent_spouse_relief_pub.html The Internal Revenue Service (IRS) has released Publication 971 on Innocent Spouse relief pursuant to Internal Revenue Code § 6015. Generally, individuals who sign joint tax returns with their spouses are both jointly and severally liable for any taxes not... Tax Debt Dennis N. Brager 2008-04-15T13:04:03-08:00 http://www.taxproblemattorneyblog.com/2008/04/tax_court_upholds_tax_levy_1.html The United States Tax Court held that the IRS did not abuse its discretion when the Appeals Division upheld a notice of intent to levy issued under Internal Revenue Code § 6330. In West v. Commissioner, TC Memo. 2008-30, the... Tax Debt Dennis N. Brager 2008-04-15T12:05:11-08:00