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Guardianship Applications and Personal Service

If a party enters an appearance in a guardianship proceeding, do they still have to be personally served with a new application that is filed in the same case? Texas law requires service when a guardianship application is filed, but is this necessary when the party is already entered an appearance? The court addresses this […] The post Guardianship Applications and Personal Service appeared first on Houston Probate Attorneys: Kreig Mitchell LLC. Read More ...
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IRS Summons and the Attorney-Client Privilege

The attorney-client privilege protects communications with a tax attorney from disclosure to third parties, such as the IRS. If the IRS discovers that a tax attorney advised a client on a transaction that wasn’t structured properly, should the IRS be able to use its power to issue an administrative summons to require the attorney produce […] The post IRS Summons and the Attorney-Client Privilege appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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LLC Cannot Use Crewman’s Exemption for Employment Taxes

Can a U.S. citizen who owns and operates a vessel outside of the U.S. avoid paying U.S. employment taxes for its crewmen by using a foreign legal entity? The court considered this issue in DAF Charters LLC v. Commissioner, 152 T.C. 14, for a single member LLC formed in the U.S. that was owned by […] The post LLC Cannot Use Crewman’s Exemption for Employment Taxes appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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Getting the IRS to Pay Your Attorney’s Fees

The IRS is required to pay a taxpayers attorney’s fees for defending unsupportable positions. This can even include attorney’s fees when the matter is settled administratively before court. But the IRS is not required to pay attorney’s fees if the IRS’s position is substantially justified. The Bontranger v. Commissioner, T.C. Memo. 2019-45, helps clarify how […] The post Getting the IRS to Pay Your Attorney’s Fees appeared first on Houston Tax Relief Attorney, Kreig Mitchell LLC. Read More ...
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Tax Litigation When the Administrative Process Failed

There are cases where the administrative process does not reach the right conclusion. There are also cases where the administrative process isn’t available or fully completed. This can happen with tax disputes handled by the IRS. When it does, does this mean that the taxpayer cannot litigate the tax dispute? The record rule comes into […] The post Tax Litigation When the Administrative Process Failed appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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Who is an Interested Party in a Texas Probate?

One generally has to be an “interested party” to participate in the probate process in Texas. If an interested party in an estate is distributed property in full satisfaction of their interest, are they no longer an interested party? The court addresses this in Estate of Daniels, No. 06-18-00049-CV (Tex. App.–Texarkana 2019). Facts & Procedural […] The post Who is an Interested Party in a Texas Probate? appeared first on Houston Probate Attorneys: Kreig Mitchell LLC. Read More ...
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Non-Taxable Subsidy or Taxable Benefit?

Some payments are not subject to Federal income tax. State subsidies are an example. But what is the difference between a non-taxable subsidy and a taxable benefit? The court addresses this in Ginsberg v. United States, No. 2018-1788 (Fed. Cir. 2019), in the context of the New York state brownfield tax credit. Facts & Procedural […] The post Non-Taxable Subsidy or Taxable Benefit? appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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Designating Proceeds from Sale of Property Subject to IRS Lien

If a taxpayer wants to sell property subject to an IRS lien and the IRS agrees to allow the sale, can the taxpayer designate what tax period the proceeds paid to the IRS from the sale are to be applied? The IRS attorneys address this in CCA 201916009. Facts in CCA 201916009 In CCA 201916009, […] The post Designating Proceeds from Sale of Property Subject to IRS Lien appeared first on Houston Tax Relief Attorney, Kreig Mitchell LLC. Read More ...
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IRS Not Limited in Collecting Restitution Assessments

The IRS is authorized to assess criminal restitution for certain tax crimes. This process allows the IRS to collect the criminal restitution as if it was a tax. The law authorizing these collections is relatively new and evolving. The recent Carpenter v. United States, 152 T.C. 12, case highlights why it is important for those […] The post IRS Not Limited in Collecting Restitution Assessments appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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What if the IRS Loses Your Mail?

The IRS manages to lose a lot of mail. To be fair, some of the mail is likely lost before it even gets to the IRS. When this happens, can the taxpayer lose out on their rights? The court revisits this issue in Baldwin v. United States, 17-55115 (9th Cir. 2019). Facts & Procedural History […] The post What if the IRS Loses Your Mail? appeared first on Houston Tax Attorneys: Kreig Mitchell. Read More ...
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