Kreig D. Mitchell, Attorney

Kreig D. Mitchell, LLM, JD, provides thoughtful and experienced advocacy on behalf of clients in federal and state tax planning and disputes.

Licensed as an attorney in both Texas and Colorado, Kreig has held a number of different tax positions.

He has worked for the IRS as an attorney and then an appeals officer. He’s led a tax controversy team for a boutique consulting firm, worked in the tax departments for two Fortune 500 companies, worked for one of the Big Four accounting firms, and has had his own tax practice for several years.

Having worked in just about every tax role available has provided him with a unique insight into the IRS, its operations, and our tax laws.

Kreig’s work focuses on various state and federal tax matters and related business and probate matters, including:

  • tax procedural issues, including questions about tax attributes, timing, character, and penalties and interest;
  • structuring business and real estate transactions, including buying, selling, leasing, and other transfers and dispositions;
  • tax planning for corporate and flow through entities;
  • partnership tax issues, including partnership agreements and allocations;
  • depreciation and cost segregation issues, including advice on the tangible property regulations and dispositions;
  • accounting method changes, including Form 3115 presentation and strategy;
  • research tax credit issues, including qualification and funded research analysis;
  • self-directed IRAs and other plan issues, including qualification, prohibited transactions, and the unrelated business income tax;
  • passive activity loss and at-risk issues, including self-rental and grouping rules; and
  • routine and contested probate and estate planning matters.

He also handles complex disputes with the IRS and state tax authorities for both businesses and individuals. He has represented businesses ranging from entrepreneurs to multinational corporations, in industries such as high technology, manufacturing, oil and gas, and government contracting.

publications

Books

Articles

speaking engagements

  • Strafford Publications, Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor, and Withstanding IRS Challenges (2021)
  • TXCPA Houston, TaxExpo, The R&D Tax Credit: Advanced Topics (2021)
  • Engineered Tax Services, Inc., AEC Industry Tax Planning & Incentives Update, webinar (2021)
  • Corporate Tax Advisors, Inc., Payment Protection Program and the R&D Tax Credit, webinar (2020)
  • QRE Tax LLC, Medtech: What you are Missing from the R&D Tax Credit, webinar (2020)
  • Engineered Tax Services, Inc., Tax Incentives for Real Estate & Circular 230 Compliance, webinar (2020)
  • QRE Tax LLC, How to Evaluate an R&D Study, webinar (2020)
  • INPACT Americas, Partners Forum Spring Conference, Tax Reform & Specialty Tax Update (2019)
  • Engineered Tax Services, Inc., Advanced Strategies for Opportunity Zone Investing (2019)
  • PSMJ Resources, Inc., How to Successfully Manage A Research Tax Credit Audit (2018)
  • Opal Conference,  Tax Reform and Private Wealth (2018)
  • PSMJ Resources, Inc., Negotiating Contracts to Maximize Research Credits (2017)

legislative/regulatory comments

Comments to Texas Comptroller of Public Accounts for the Texas Research Tax Credit – Proposed rules 34 TAC §§ 3.599 and 3.340, 46 Tex. Reg 2555 and 46 Tex. Reg. 2565 (published in the Texas Register on April 16, 2021).

tax law alerts

  • COD Income: Do You Count Pension Payments? May 2, 2021
  • The IRS’s Ability to Recoup Refund Checks April 24, 2021
  • Unpacking the Moving Expense Deduction April 17, 2021
  • Are Funds Advanced to Third Party Subject to Tax? April 11, 2021
  • Failure to Review Tax Return Voids Penalty Defense April 3, 2021
  • Using an Old NOL Carryforward March 27, 2021
  • Tax Debts & the Dissipated Asset March 20, 2021
  • Avoiding Tax Penalties for Bookkeeper’s Mistakes March 13, 2021
  • How to Challenge Payroll Taxes March 7, 2021
  • Enough is Enough, But An Amended Tax Return is Not February 27, 2021
  • Fixing Self-Directed IRA Errors February 20, 2021
  • Hobby Loss vs. Start-Up Expense? January 30, 2021
  • Foreign Corp Tax Returns Must Be Filed Timely January 23, 2021
  • Funding a Business: Capital Contribution vs. Debt January 16, 2021
  • The Contract for Deed Can Avoid IRS Liens January 9, 2021
  • When the IRS Sends Mail to the Wrong Address January 1, 2021
  • Can the IRS Waive Compliance With Tax Rules? December 19, 2020
  • Tax on Damages for Loss of Consortium December 13, 2020
  • Settle Taxes & Keep Right to Dispute Open November 28, 2020
  • How to Contest an IRS Settlement Agreement November 21, 2020
  • What Counts as Tax Advice? November 13, 2020
  • Tax Reporting for Returns & Allowances November 7, 2020
  • When Can the IRS Collect Tax Debts from a Dead Person? October 31, 2020
  • How to Substantiate Gambling Tax Losses October 24, 2020
  • Correcting Tax Overpayments After the Refund Period October 17, 2020
  • IRS Expands Sec. 9100 Relief for Late Forms 3115 October 10, 2020
  • Converting Home to Rental to Get Tax Loss Deduction October 3, 2020
  • Tax Court Puffery: Exaggeration is Not Evidence September 26, 2020
  • Funeral Expense Organization Denied Nonprofit Status September 19, 2020
  • Rejected e-File Return is a Valid Tax Return September 12, 2020
  • Meal & Entertainment: The IRS Auditors “Bread & Butter” September 5, 2020
  • Tax on Virtual Currency Received for Microtasks August 29, 2020
  • Illness as a Defense to Late Filing Penalties August 22, 2020
  • What is a Rental Activity? August 15, 2020
  • Divorce Payments & Tax Basis in Business August 8, 2020
  • Does an IRS Audit Waive a Defect in Tax Return? August 1, 2020
  • When is Rental Real Estate a Business? July 25, 2020
  • Avoiding Tax on Discharge of a Mortgage July 18, 2020
  • Avoiding the 60-Day IRA Rollover Requirement July 11, 2020
  • The IRS’ Power to Fish for Records July 4, 2020
  • Avoid Tax by Returning Pay June 27, 2020
  • Worker Reclassification: Degree of Control June 20, 2020
  • Avoiding Gift Taxes With Formula Clauses June 13, 2020
  • Deducting Interest for More than One Home June 6, 2020
  • Tax Planning for Contingent Loans May 30, 2020
  • Limited Partner Subject to Self-Employment Tax May 23, 2020
  • Tax Court Clarifies Employee Tool Plans May 16, 2020
  • Fixing Trust Fund Recovery Penalties May 9, 2020
  • Electing Out of the Partnership Audit Regime May 2, 2020
  • IRS Audits for Insolvent Taxpayers April 25, 2020
  • Taxes & Defunct Texas Corporations April 18, 2020
  • Texas Franchise Tax: What are COGS? April 17, 2020
  • Whistleblower Claim Limited by Sequestration April 11, 2020
  • Using Contract Law to Avoid IRS Interest April 4, 2020
  • IRS Contacts With Government Agencies March 28, 2020
  • Property Rights & IRS Levies: Louisiana’s Usufruct March 21, 2020
  • The Tax Preparer’s Right to Appeal Return Penalties March 20, 2020
  • S Corp Election Terminated by Standard LLC Language March 19, 2020
  • Can You Rely on IRS Statements? March 14, 2020
  • The Late Mark-to-Market Election March 12, 2020
  • Substantial Authority, When the Authority is Not Clear March 7, 2020
  • About Tax Preparer Penalty Audits February 29, 2020
  • Tax Loss Planning: The At-Risk Rules February 23, 2020
  • When Clients Testify Against Their Tax Preparer February 15, 2020
  • Fix to Duplicate IRS Address Problem February 8, 2020
  • The Mailbox Rule Extends Time to Recoup Tax Refund February 1, 2020
  • Can “Business Synergies” be an Asset that Increases a Tax Loss? January 25, 2020
  • Timing for Written IRS Manager Approval for Penalties January 23, 2020
  • An Impartial IRS Office of Appeals January 18, 2020
  • Big Tax Savings With ESOP, But Requires Work January 13, 2020
  • Tax Planning for the Start-up Limitation Rules January 8, 2020
  • Loan to an S Corporation to Allow Tax Loss January 4, 2020
  • Tax on Payment for Being Born With Medical Condition December 31, 2019
  • Reliance on an Attorney as a Defense to a Tax Crime December 21, 2019
  • When an IRS Agent Makes a Misrepresentation December 17, 2019
  • Sale of Trailers Doesn’t Qualify for Installment Sale Treatment December 13, 2019
  • Correcting an Erroneous Judgment for Unpaid Taxes December 7, 2019
  • Bad Debt Tax Deduction for Guarantee Payment? November 29, 2019
  • Foreign Trust Beneficiary Liable for a Double Tax Penalty? November 23, 2019
  • Sale of Long-Term Service Contracts: Capital or Ordinary Gain? November 20, 2019
  • Estate Plan Triggers Liability for Unpaid Taxes November 19, 2019
  • The IRS Recent Focus on S Corp Owners November 16, 2019
  • Travel Expenses Allowed for Repetitive Pattern of Travel November 13, 2019
  • Records Needed for Partial Asset Dispositions November 10, 2019
  • Voluntary Disclosure to IRS of Privileged Communication November 8, 2019
  • Using Warrants to Make Future Purchases of S Corporation Stock November 6, 2019
  • Can the IRS Ignore the Legal Existence of a Corporation? November 2, 2019
  • The Timing Trap: Failed Installment Sales October 30, 2019
  • Can IRS Rely on Third Party Reports to Identify Taxable Income? October 26, 2019
  • IRS Levy Does Not Attach to Future Payments October 19, 2019
  • M&A Finders Fee Not Deductible for Acquirer October 17, 2019
  • Can the IRS Collect Gift Tax From Recipient After 14 Years? October 12, 2019
  • Avoiding State Income Tax on Part-Time Residents October 9, 2019
  • S Corp Conversions: Watch out for Disappearing AAA October 7, 2019
  • Final Regulations Issued: Leveraged Partnership Distributions Still Viable October 5, 2019
  • The Broad Reach of the Economic Substance Doctrine September 28, 2019
  • Documenting the Sec. 199a Rental Real Estate Safe Harbor September 24, 2019
  • Avoiding Hobby Loss Limits for Long-Term Projects September 21, 2019
  • Bad Debt Deduction for Real Estate Lender for Non-Real Estate Loan September 14, 2019
  • Court Addresses Tax Losses from Short-Term Rentals September 7, 2019
  • Court’s Take on How to Avoid the Interest Expense Limitation August 30, 2019
  • The Importance of Accounting for C Corporation Expenses August 24, 2019
  • IRS & the Burden to Prove Constructive Dividends August 22, 2019
  • Is a Taxpayer Liable for Interest if the IRS Delays an Audit? August 16, 2019
  • Reasonable Cause: Proving Reliance on a Tax Advisor August 10, 2019
  • Is Reliance on a CPA Sufficient for a Late Filed Tax Form? August 3, 2019
  • Taxpayer Cannot Recoup Attorney Travel Costs July 28, 2019
  • Cashing a Tax Refund Check for a False Return is a Crime July 20, 2019
  • CPA Penalized for Knowledge of Understatement July 14, 2019
  • Can the IRS Get Records from Foreign Corps that do Business in the U.S.? July 11, 2019
  • Reporting Debt Discharged in a Court Settlement to the IRS July 5, 2019
  • Voluntary Sale In Advance of Forced Auction an Involuntary Conversion? June 29, 2019
  • Recouping Tax on Marital Wages Repaid to Employer After Divorce June 22, 2019
  • Raising a Tax Issue for the First Time in Court June 15, 2019
  • Does an Author Pay Self-Employment Tax on Royalties? June 7, 2019
  • Is an IRS Audit Report an Informal Claim for Refund? June 1, 2019
  • What if the IRS Violates the Law? May 27, 2019
  • IRS Summons and the Attorney-Client Privilege May 18, 2019
  • LLC Cannot Use Crewman’s Exemption for Employment Taxes May 11, 2019
  • Tax Litigation When the Administrative Process Failed May 4, 2019
  • Non-Taxable Subsidy or Taxable Benefit? April 27, 2019
  • IRS Not Limited in Collecting Restitution Assessments April 20, 2019
  • What if the IRS Loses Your Mail? April 18, 2019
  • Time Frame for IRS Whistleblower Claims April 13, 2019
  • Return Preparer Liable for Returns She Didn’t Prepare April 6, 2019
  • Tax Refunds for Equitable Innocent Spouse Relief March 30, 2019
  • Does an IRS Appeals Protest Count as a Refund Claim? March 23, 2019
  • Did You Update Your Address With the IRS? March 21, 2019
  • Is IRS Manger Approval Required for Computer Generated Penalties? March 17, 2019
  • Can Gambling Losses be Deducted as Casualty Losses? March 9, 2019
  • The IRS’s Math Error Powers February 17, 2019
  • The Sec. 179D Government-Owned Building Allocation February 14, 2019
  • Use of Accounting Board Order in Criminal Tax Case February 9, 2019
  • How to Allocate Tax Basis for Real Estate February 7, 2019
  • Is Election to Waive NOL Carryback Irrevocable? February 3, 2019
  • Research Tax Credit Records Must Be Kept for 40+ Years January 26, 2019
  • How to Correct Late Accounting Method Changes January 19, 2019
  • Can Defective Deed Defeat IRS Estate Tax Lien? January 15, 2019
  • Can Foreign Government Use U.S. Court to Collect From U.S. Person? January 11, 2019
  • Retaining Rights With a Charitable Conservation Easement January 6, 2019
  • Statements Made to IRS Special Agents January 5, 2019
  • Appropriate a Book of Business, Capital or Ordinary Gain? December 30, 2018
  • Innocent Spouse Relief for One’s Own Income December 23, 2018
  • IRS Can Collect Father’s Tax Restitution from Son December 15, 2018
  • IRS Appeals Guidance on In-Person Conferences December 13, 2018
  • The Dilemma: File A Timely or An Accurate Tax Return? December 7, 2018
  • Court Clarifies Inventory Capitalization Rules for Producers December 1, 2018
  • Early IRA Distribution, Gambling Not a Disability November 24, 2018
  • Planning for Tax Deductible Entertainment Expenses November 17, 2018
  • U.S. Taxpayer With U.S. Residence Cannot Exclude Foreign-Earned Income November 9, 2018
  • Documenting Tax Losses for Worthless Securities November 3, 2018
  • Court May Explain How to Allocate Tax Basis to Intangible Assets October 27, 2018
  • The IRS Isn’t Charged With Knowledge of Other Federal Agencies October 20, 2018
  • Donations to Pastor are Taxable Income, Not Gifts October 13, 2018
  • Planning for Start-Up Businesses, Yacht Rental Example September 29, 2018
  • Income Earned by Child Taxed to Parent September 22, 2018
  • Conservation Easement Denied for Private Golf Course September 15, 2018
  • Line of Credit Standby Fees, to Deduct or to Capitalize? September 8, 2018
  • Court Says Partnership is Worth Less, Not Entirely Worthless September 2, 2018
  • Intercompany Fee Arrangement Lacks Economic Substance August 25, 2018
  • The Trade or Business Requirement for the Sec. 199A Deduction August 17, 2018
  • Litigation Award for Damage to Dairy Farm Ordinary Not Capital August 11, 2018
  • Whistleblower Cannot Remain Anonymous August 7, 2018
  • FBAR Not Limited to $100,000, Willfulness Upheld August 4, 2018
  • When Forged Signatures Suffice: The Tacit Consent Exception July 20, 2018
  • Avoiding Cancellation of Debt Using Rebates or Refunds July 14, 2018
  • Legal Construction: Taxes Tied to Activities July 3, 2018
  • Perception Can Be As Important as Substance in Tax Disputes June 29, 2018
  • Loaning Money to Business Triggers Trust Fund Penalty June 16, 2018
  • Shareholder Cannot Make S Corp. Separately Stated Item Election June 13, 2018
  • The Statutory Employee Classification Post-TCJA June 3, 2018
  • Guaranteeing a Loan for Your S Corporation May 26, 2018
  • Court Says No Legal Right to IRS Appeals Review May 22, 2018
  • When the IRS Raises A New Matter on the Eve of Trial May 19, 2018
  • Deducting Fringe Benefits for Family Members May 13, 2018
  • The Government’s Ability to Recoup Tax Preparation Fees May 5, 2018
  • Credit for Employment Taxes Reported in Error for Another Entity April 25, 2018
  • Transferring Property to a Spouse After IRS Lien April 20, 2018
  • Applying Tax Overpayments to Later Years is Usually a Bad Idea April 8, 2018
  • Establishing Tax Basis in IRA Contributions March 28, 2018
  • Failures in Reporting Taxes is Not Tax Obstruction March 24, 2018
  • What is a Real Estate Trade or Business? March 10, 2018
  • Documenting Real Estate Professional Hours March 8, 2018
  • Documenting Loans to Closely-Held Corporations March 3, 2018
  • Freedom of Information Act Reaches Whistleblower Documents February 28, 2018
  • Limited Window of Time to Structure Divorce Settlements February 25, 2018
  • Improbable Position by IRS Sufficient to Impose Tax February 15, 2018
  • IRS Summons Reaches Attorney’s Client Names February 3, 2018
  • Court Rejects the ‘Taking All Necessary Steps’ Defense to Penalties January 27, 2018
  • Misappropriated Money Subject to Tax, Even if No Criminal Violation January 20, 2018
  • Some Filing Deadlines are Strict, Others are Not January 16, 2018
  • Court: IRS Cannot Apply New Law Based on Conduct Predating the Law January 4, 2018
  • Family Cattle Operation Denied Tax Deductions December 23, 2017
  • Is the IRS Bound by Its Letters and Notices? December 12, 2017
  • Payments to Foreign Student Studying in U.S. Subject to Tax December 5, 2017
  • IRS Cannot Use Court to Collect from Third-Party Located in Another State November 20, 2017
  • No Interest & Penalties on Restitution Assessments November 19, 2017
  • Valuation of Management Fees Paid by Related Parties November 8, 2017
  • IRS Rejects Court’s Passive Activity Loss 5% Owner and Grouping Decision November 4, 2017
  • Court Considers Medical Marijuana Company Substantiation October 30, 2017
  • Form 2848 Must Specifically List Information Tax Returns October 14, 2017
  • Revocation of Nonprofit Status Triggers Retroactive Interest October 12, 2017
  • IRS Benefits from the Texas Homestead Exemption October 7, 2017
  • Amending Tax Returns for FTC and NOL Carrybacks September 30, 2017
  • Court Says Rent Income from S Corp Not Subject to Self-Employment Taxes September 28, 2017
  • Court Denies IRS Injunction in Employment Tax Dispute September 24, 2017
  • U.S. Treasury Says IRS Not Using Information from Foreign Governments September 18, 2017
  • Court Says Deduction for Tax Loss Not Allowed for Worthless Debt September 8, 2017
  • Airline Pilot Stationed Overseas Not Entitled to Section 911 Foreign Income Exclusion August 27, 2017
  • Court Says Mortgage Broker Not a Real Estate Professional August 19, 2017
  • IRS Penalties for Late-Filed Forms 5471 August 15, 2017
  • Intercompany Receivable Results in Section 956 Inclusion for U.S. Corp. August 5, 2017
  • Tax Court Says Royalties Paid to Roth IRA Were Excess Contributions to IRA July 26, 2017
  • Cash-Basis Taxpayers Can Deduct Reclamation Costs Under Sec. 468 July 21, 2017
  • The Form 1045 Dispute & Possible Solution: Include a Detailed Cover Letter July 18, 2017
  • No Tax Due on Foreign Corporation’s Redemption of U.S. Partnership Interest July 14, 2017
  • Settlement Award for Discrimination Related to Physical Injuries is Taxable July 7, 2017
  • Serial IRS Whistleblower Cannot Remain Anonymous June 30, 2017
  • Tax Law is Not Determined by Common Industry Term June 27, 2017
  • Issue for the New Partnership Audit Procedures Raised in TEFRA Case June 13, 2017
  • Penalty Abatement for Reliance on Tax Advisor Who Made Obvious Errors June 11, 2017
  • Wholly Owned Corp and Parent Not the “Same Corporation” for Interest Netting May 31, 2017
  • Two Years to File Refund Suit in District Court, Six Years in Federal Court of Claims May 20, 2017
  • Do You Have to Use the IRS’s Official Forms? May 18, 2017
  • Duty of Consistency Applies to Different Types of Tax Returns May 12, 2017
  • IRS Must Refund Penalties Despite Tax Malpractice Recovery May 8, 2017
  • U.S. Foreign Tax Credit Not Impacted by Repayment of Foreign Tax Refund May 3, 2017
  • Court Considers Economic Substance in S Corp Transactions April 30, 2017
  • IRS Says Personal Expenses Paid by S Corp. Not Loan Repayments April 26, 2017
  • Reckless Conduct Sufficient for FBAR Civil Tax Penalty April 17, 2017
  • Court Says Employer Entitled to Worker’s IRS Records April 8, 2017
  • Computing the Reportable Transaction Penalty March 29, 2017
  • Court Decides Transfer Pricing Buy-in Payment Case March 27, 2017
  • Do Criminal Convictions Deter Employment Tax Crimes? March 22, 2017
  • S Corporation Owner Who Didn’t Receive Distribution Subject to Tax March 16, 2017
  • Subchapter S Corporation Losses Limited by Tax Basis March 7, 2017
  • Forgotten Offer in Compromise Extended IRS Collection Time March 2, 2017
  • Bad Credit Results in Disallowance of Bad Debt Deduction February 26, 2017
  • Check Signing Activity Not Sufficient for Trust Fund Penalty February 21, 2017
  • Appeals Court Upholds IC-DISC Roth IRA Tax Strategy February 18, 2017
  • Relying on Tax Attorney for Filing Deadline is Reasonable Cause February 13, 2017
  • Discount Loyalty Programs are Not Trading Stamp Companies February 10, 2017
  • Planning for Tax Refunds in Bankruptcy February 7, 2017
  • How to Challenge an Invalid IRS Notice of Deficiency February 5, 2017
  • Does Withholding on Wages Convert the Wages to a Tax? February 3, 2017
  • Deducting Back Taxes in Current Year for Defunct Business January 30, 2017
  • No Reasonable Cause Defense for Some Trust Fund Penalties January 24, 2017
  • Post Office Tracking Data Can Result in Tax Disputes January 17, 2017
  • Transferring Property Owned by Taxpayer With Unpaid Taxes January 16, 2017
  • Deducting Pre-Acquisition Stock Compensation January 11, 2017
  • Taxpayer Retains Right to Tax Refund Claims Despite Bankruptcy Discharge January 9, 2017
  • Bad Debt Deduction for Cease-and-Desist Order January 5, 2017
  • S Corporation Owner Subject to Self-Employment Tax December 31, 2016
  • Using IRA Funds to Settle a Probate Dispute December 30, 2016
  • Proof of Cash on Hand to Abate Failure to Pay Penalty December 29, 2016
  • Continuation Theory: Collecting Taxes Owed by Prior Business December 21, 2016
  • Getting Out of IRS Adjustments Agreed to on Audit December 16, 2016
  • Bankruptcy Court Rejects IRS Plan to Sell Residence December 13, 2016
  • Tax Benefit Rule & Transfers at Death December 9, 2016
  • Judicial Review for Trust Fund Recovery Penalties December 6, 2016
  • Tax Court Expands Innocent Spouse Relief for Divorced Taxpayers December 4, 2016
  • Written Manager Approval for Penalties December 1, 2016
  • IRS Closing Agreement Not Binding for “All” Tax Issues November 29, 2016
  • Court Invalidates Process to Challenge IRS Levy November 22, 2016
  • Court Considers Whether Moneygram is a Bank that Makes Loans November 18, 2016
  • IRS Wage and Salary Levy Exemptions for 2017 November 14, 2016
  • Reportable Transaction Penalty, Full Payment Required November 14, 2016
  • Can IRS Cure Defective Summons With Second Summons? November 13, 2016
  • Lost IRS Notice Was Timely, Despite IRS Not Following Procedures November 11, 2016
  • TIGTA Suggests IRS Follow Transfer Pricing Roadmap November 8, 2016
  • Stay-at-Home Mom Not Liable for Trust Fund Recovery Penalty November 3, 2016
  • Does Changing Roof Mean No Facade Easement Deduction? October 31, 2016
  • TIGTA Questions IRS’s Future State Reorganization October 27, 2016
  • No Damages for Emotional Distress for IRS Violations of Bankruptcy Law October 23, 2016
  • Partnership Return Corrected by Amended Return October 20, 2016
  • Can Lump Sum Cash Payment Qualify as Alimony? October 17, 2016
  • Proving that You Mailed a Tax Return to the IRS October 16, 2016
  • “One of its Principal Purposes” for an Installment Sale October 12, 2016
  • IRS Will Not Follow Court’s Holding for Customer Rewards Program October 11, 2016
  • Is a Lawsuit Award Payment Taxable? October 10, 2016
  • Accuracy Related Penalties Do Not Apply to Full Understatement of Tax October 9, 2016
  • How Long Do You Keep Your Tax Records? October 6, 2016
  • The Impact of Filing a CPA Malpractice Case October 5, 2016
  • How People and the Tax System Impact Individual Cases October 3, 2016
  • Court Revisits Reasonable Cause Abating Penalties September 25, 2016
  • Substantial Compliance vs Strict Compliance September 22, 2016
  • Payments Were Alimony Despite Missing Language Agreement September 18, 2016
  • Taxes from IRS Audit Remitted to U.S. Virgin Islands September 12, 2016
  • Payment for Failed Real Estate Deal, Capital or Ordinary Gain? September 8, 2016
  • Finding Opportunities to Contest Tax Liabilities September 6, 2016
  • Extend Time for an IRS Audit September 5, 2016
  • How to Prove Refund Claim Timely Filed August 31, 2016
  • IRS Agents Contact Third Parties During IRS Audit August 30, 2016
  • Can U.S. Tax Court Order IRS to Make Refunds? August 25, 2016
  • Evidence for Excluding Settlement Award from Income August 23, 2016
  • Grouping Nonpassive Activities Under the PAL Rules August 21, 2016
  • IRS Audit Adjustments That Change Accounting Methods August 18, 2016
  • Duty Applied to IRS Lawsuit to Collect Unpaid Taxes August 17, 2016
  • What Facts are Needed to Abate Penalties? August 16, 2016
  • Start-Up Expense Limitation August 15, 2016
  • IRS Collections for U.S. Military Personnel August 11, 2016
  • Unmarried Taxpayers Can Claim Mortgage Interest Deduction August 10, 2016
  • Real Estate Professionals Subject to Material Participation Rules August 7, 2016
  • TIGTA Review of the IRS’s Practices in Levying on Social Security Payments August 4, 2016
  • The IRS’s Streamlined Procedures for Foreign Accounts August 3, 2016
  • Online Account Trigger FBAR Filing, Not Poker Websites August 2, 2016
  • Five IRS Audits in Ten Years is Not Harassment August 1, 2016
  • IRS Whistleblower Claimants May Be Entitled to Larger Awards July 31, 2016
  • Taxpayer Not Entitled to Attorneys Fees Despite Prevailing In Lawsuit July 28, 2016
  • Failing Business Triggers Trust Fund Penalties July 26, 2016
  • Choosing Not to Comply With an IRS Summons July 24, 2016
  • Seismic Surveyor Entitled to G&G Expense Deductions July 21, 2016
  • Transferee Liable for $13 Million in Pre-Judgment Interest July 18, 2016
  • Business Should Review Interest Netting in Light of Wells Fargo Case July 14, 2016
  • IRS Allowed Interest for Unpaid Taxes Despite Waiver July 12, 2016
  • Discharging Taxes in Bankruptcy vs. Settling with the IRS July 11, 2016
  • Tax Deductions for Hobby Survives IRS Scrutiny July 7, 2016
  • Fines or Sanctions Paid to FINRA Are Not Deductible July 6, 2016
  • Federal Trade Commission Warnings About Tax Relief Companies July 5, 2016
  • Mentally Incompetent Owes Frivolous Return Penalty July 1, 2016
  • A Look at the IRS Automated Underreporter Program June 30, 2016
  • Ski Condo Held in Revocable Trust Not Subject to Federal Tax Lien June 28, 2016
  • IRS Budget Constraints Continue to Make Resolving Cases Difficult June 24, 2016
  • IRS Tax Assessment Overturned Because Notice Not Property Mailed June 23, 2016
  • Stock Sale Triggers Transferee Liability for Buyer’s Tax Liability June 21, 2016
  • Court Affirms that Tax Preparer Fraud Holds Open Assessment Statute June 21, 2016
  • Unperfected Loan Trumped IRS Lien June 20, 2016
  • New Evidence Not In Record Can Be Considered by Court June 16, 2016
  • Asset Sale Did Not Trigger Transferee Liability for Buyers Taxes June 15, 2016
  • Delayed Sale to Former Spouse Not Taxable June 14, 2016
  • IRS Tax Lien Did Not Attach to Trust Property June 7, 2016
  • Refund Claims Involving Loss Carrybacks Include Computational Adjustments in Earlier Years May 4, 2016
  • IRS Can Raise New Issues on the Eve of Trial April 13, 2016
  • Payment from Accounting Firm to Settle Claim Excluded From Income April 2, 2016
  • IRS Limits Ability to Submit Informal Refund Claims During Audits March 1, 2016
  • Limits on IRS’s Ability to Ask for Records Multiple Times February 2, 2016
  • TV Commercial Set Designer Was an Independent Contractor January 7, 2016
  • R&D Credit Made Permanent & Enhanced December 19, 2015
  • Who Can Sign a Form 2848 Power of Attorney for an LLC November 15, 2015
  • You Cannot Dodge Notice for the Trust Fund Recovery Penalty September 9, 2015
  • IRS Collections When Taxpayer’s Income Varies August 12, 2015
  • LLC Owned by Self-Directed IRA Cannot Pay Wages June 6, 2015
  • How are Employer Loans in Lieu of Wages Taxed? April 21, 2015
  • Reasonable Cause Defense for Penalty Waives Privilege April 7, 2015
  • Truck Stop Electrification Expenses Deductible, But Travel Expenses and Traffic Ticket Are Not March 10, 2015
  • Opting Out of Gaming Industry Tip Compliance February 27, 2015
  • Over-the-Road Truck Driver Not Entitled to Deduct Travel Expenses January 21, 2015
  • Joint Committee Review Limit Increased to $5 Million December 20, 2014
  • Court Says Tax Lien Does Not Have to Be Filed Prior to Entering Into an Installment Agreement November 25, 2014
  • Do IRS Penalties Assessed by Computers Need Manager Approval? November 6, 2014
  • Where Did the Tax Protesters Go? October 9, 2014
  • Research Was Not Routine, But Compensation Was Excessive October 2, 2014
  • Bad Debt Deduction Not Allowed Until Business Fails September 24, 2014
  • Designating Voluntary Tax Payments for Business Owners August 30, 2014
  • Informal Offer in Compromise? Is There Such a Thing? August 1, 2014
  • Wife Can Rely on Husband (to Avoid a Tax Penalty) July 29, 2014
  • IRS Notice of Intent to Levy Sustained Despite IRS Not Following Its Procedures July 23, 2014
  • IRS Appeals: New Evidence & Theories July 3, 2014
  • Truck Driver Expenses Not Subject to Higher Substantiation June 19, 2014
  • Self-Directed IRA Purchase of Real Estate is Taxable June 5, 2014
  • Truck Expenses Not Deductible Due to Inadequate Mileage Log April 1, 2014
  • Self-Directed IRA can Flip Houses & Share Ownership of Property March 7, 2014
  • IRS Announces Significant Changes to Audit Process March 1, 2014
  • IRS De-Coordinates All Coordinated Issue Papers January 22, 2014
  • Promissory Notes Distributed by Self-Directed IRA Were Not Worthless January 7, 2014
  • Car and Truck Expenses Allowed Based on Mileage Not Actual Costs, Absent Records December 18, 2013
  • Insurance Agent Denied Depreciation Deduction For Airplane December 4, 2013
  • Example of How the IRS Evaluates Offer in Compromise for Doubt as to Collectibility August 16, 2013
  • IRS Closing Agreement Valid Even If Not Reviewed by the Joint Committee on Taxation July 10, 2013
  • About IRS Appeals AJAC Project June 19, 2013
  • Fashion Retailers Business Expenses Disallowed as Routine Substantiation Case May 14, 2013
  • Personal Guarantees for Self-Directed IRAs Are Prohibited Transactions May 10, 2013
  • IRS Concludes Open-Air Parking Garages are Buildings March 21, 2013
  • IRS Levy on Stocks, IRS Has to Credit Taxpayers for Loss March 20, 2013
  • What Gross Receipts are Used in R&D Credit? September 25, 2012
  • Does Work to Validate Prior Research Qualify for the R&D Tax Credit? September 15, 2012
  • Taxpayer Use of Estimates for Deductions July 12, 2012
  • Offer in Compromise Rejected Where Records of Household Member Not Provided July 3, 2012
  • Moving Truck Driver Allowed to Estimate Contract Expense Deduction June 5, 2012
  • Court Determines What Truck Driving Expenses Are Deductible June 1, 2012
  • Wages for Research Were Not Reasonable March 21, 2012
  • Tax on Nonresident Alien Gambling Winnings June 15, 2011
  • The IRS’s Reach in a Research Tax Credit Audit July 20, 2010
  • What is a Project for the Research Tax Credit? January 30, 2010
  • Research Tax Credit: Taking Expenses for Depreciable Property November 13, 2009
  • Payment to Terminate Agent Agreement Ordinary Income for Insurance Agent November 10, 2009
  • Deere & Company v. Commissioner: Foreign Branch Income is Gross Receipts for Research Tax Credit October 24, 2009
  • Pilot Escort Driver Able to Deduct Mileage but Not Meals July 21, 2009
  • IRS Does Not Have to Hold Open CDP Hearing to Include All Tax Years July 1, 2009
  • FedEx Corporation v. United States: Taxpayer Can Pick & Choose Between Regulations June 10, 2009
  • Standard for Research Activities for the R&D Tax Credit June 9, 2009
  • Innocent Spouse Relief Granted Despite Knowledge of Error on Return June 3, 2009
  • Truck Driver Not Entitled to Deduct Meal and Supply Expenses May 26, 2009
  • Rental Losses for Real Estate Agents April 5, 2009
  • Offer in Compromise: Documenting the Value of Assets November 19, 2008
  • Abate Tax Penalties for Anxiety & Depression for 911 Attacks August 28, 2008
  • Using a Subchapter S Corporation to Reduce Payroll Taxes for a Sole Proprietorship or Partnership? August 4, 2008
  • IRS Guidance on Whistleblower Informant Program July 31, 2008
  • Taxpayer Cannot Rely on Incompetent Tax Attorney July 29, 2008
  • Refunds After Innocent Spouse Relief Granted July 25, 2008
  • Qui Tam Settlements and the Tax Benefit Rule July 24, 2008
  • IRS Details the Federal Income Tax Consequences of Gift Cards July 23, 2008
  • Reporting Requirements for ISOs and ESPPs July 17, 2008
  • Discharging Tax Debts in Bankruptcy: The Three Year Look-Back Period July 16, 2008
  • Tax Disputes Involving Alimony Payments July 15, 2008
  • IRS Recognizes Employee Tool and Equipment Plans July 14, 2008
  • The Private Trust Company July 13, 2008
  • The Disqualified Employment Tax Levy July 9, 2008
  • Getting Interest Abated Can be Challenging July 8, 2008
  • Unpaid Taxes and Assets Held by Third Parties July 7, 2008
  • U.S. International Tax Withholding and Reporting Requirements July 5, 2008
  • The New Tax Return Preparer Penalty July 4, 2008
  • Sluggish Economy May Help Taxpayers With Unpaid Tax Debts July 3, 2008
  • Tax Issues Faced by Pilots & Transportation Employees July 2, 2008
  • Innocent Spouse Relief for Ex-Spouse’s Income July 1, 2008
  • A Smattering of Tax Measure Legislation September 8, 2007
  • Is an Insurance Agents Repayment of Advanced Commissions Cancellation of Debt Income? July 31, 2007
  • Truck Driver Not Entitled to Deductions When Records Destroyed July 3, 2007
  • There is no Place Like Home (or is There?) June 21, 2007
  • Tax Refund Fraud Committed by Prisoners June 18, 2007
  • Courts Says No Criminal Fraud, IRS Imposes Civil Fraud Penalty June 11, 2007
  • Tax Evasion Twist June 4, 2007
  • Payroll Taxes: The Single Member LLC Owner (Again) May 31, 2007
  • Real Estate Purchase Price Reduction May 30, 2007
  • Doctrine of Substantial Compliance May 28, 2007
  • Strategy for Paying Late Employment Taxes May 23, 2007
  • Can One Spouse Cause IRS to void Other’s Alimony Deduction? May 22, 2007
  • Non-Profit No More May 21, 2007
  • Taxation of Employee Donated Sick Leave May 19, 2007
  • Court Cannot Force Taxpayer to Hire Tax Attorney May 17, 2007
  • IRS Tax Attorneys Realign Organization Structure May 16, 2007
  • City of Chicago Takes Church Property For Un-Owed Taxes May 15, 2007
  • Florida Department of Revenue Harasses Taxpayer May 14, 2007
  • Prepayment: to Deduct in Year 1 or Year 2? May 13, 2007
  • Offer in Compromise: The Coming Storm? May 9, 2007
  • “We the People Foundation” Loses Court Battle, Wins Publicity May 8, 2007
  • Prepaying Taxes Before Bankruptcy Filing May 8, 2007
  • Bankruptcy Filing Does Not Prevent Innocent Spouse Relief April 4, 2007
  • Two Taxpayers Commit Tax Fraud: Should They Get Separate Trials? April 2, 2007
  • IRS Says When a Grape is No Longer a Grape March 31, 2007
  • Yet Another Lottery-Related Tax Question March 30, 2007
  • Sale of Lottery Payments, Capital or Ordinary? March 28, 2007
  • IRS Obtains Promissory Note: Can it Collect on the Note? March 20, 2007
  • “Rule of Thumb:” IRS Employees Not Subject to Ethical or Moral Standards March 16, 2007
  • IRS Incentive to Delay Processing Cases: Extra Tax Penalties & Interest March 15, 2007
  • Section 104 Survives Non-Murphy Constitutional Challenge March 14, 2007
  • IRS Uses Taxpayer Records to Secure Tax Fraud Conviction March 12, 2007
  • IRS Estate Tax Liens: Helpful or Harmful? March 11, 2007
  • Civil Restitution Tax Assessment Satisfied by Criminal Restitution Payment March 3, 2007
  • Referrals/Leads Group is Not a Tax Exempt Entity March 2, 2007
  • Courts Should Not Rely on Information from the Wikipedia February 28, 2007
  • Health Reimbursement Arrangements: Employer-Provided Medical Coverage February 25, 2007
  • Tournament Poker Accorded Same Tax Treatment as Live-Action Poker February 20, 2007
  • Cash Payments Deposited by Salesman & the Form 8300 February 17, 2007
  • Years Combined for U.S. Tax Court Small Case Limit February 14, 2007
  • The Hobby Loss Rules: Planning for Unprofitable Businesses February 13, 2007
  • Tax Basis Planning for Inherited Property February 10, 2007
  • Reconsidering Murphy: Restorative Payments vs. Return of Human Capital February 3, 2007
  • IRS Clarifies Real Estate Broker Filing Requirement – Again February 2, 2007
  • Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear February 1, 2007
  • Tax Free IRA Rollovers as Short-Term Loans: Two Examples of What Not to Do January 27, 2007
  • Tax Attorney Gets Taxpayer Favorable Sentence, Court Says Not So Fast January 26, 2007
  • What is a “Foreign Country” for Income Tax Purposes? January 21, 2007
  • U.S. Tax Court Petition Date is Absolute January 16, 2007
  • Prisoners Filing False Tax Returns January 15, 2007
  • About the IRS Summons Enforcement Hearing January 12, 2007
  • New IRS Tax Lien Regulations Issued January 11, 2007
  • U.S. Tax Court Stipulations are Binding January 8, 2007
  • IRS Interest on Employment Taxes Can be Problematic January 6, 2007
  • Taxation of Employer-Provided Education: A Look At Section 127 Plans January 5, 2007
  • Congress Works on the IRS Informants Reward Program January 2, 2007
  • The Improved Frivolous Return Penalty January 1, 2007
  • Taxpayers Cannot Record IRS Telephone Interviews January 1, 2007
  • Taxing Online Video Game Earnings December 22, 2006
  • Tax Protestor has Constitutional Right to Choose his Tax Attorney December 21, 2006
  • The IRS Has the Burden of Proof for Items of Income December 20, 2006
  • No Tax Penalties for Obscure Tax Forms December 18, 2006
  • 5 Things to Prepare for an IRS Audit December 17, 2006
  • Planning for and Documenting Covenant Not To Compete Allocation December 15, 2006
  • Should the IRS be Able to Rewrite Tax Laws that it Doesn’t Agree With? December 14, 2006
  • IRS “Its All or Nothing” Stance Often Helps Taxpayers December 12, 2006
  • The Section 44 Small Business Disabled Access Credit December 11, 2006
  • What Are the Chances of Being Audited? December 10, 2006
  • IRS Statistics for Audit and Enforcement Rates December 8, 2006
  • An Example of How Our Tax Laws Favor the Wealthy December 5, 2006
  • Part-Time Employee Not Entitled to Deduction for IRA Contribution December 4, 2006
  • The IRS’s New Appeals Arbitration Program November 20, 2006
  • Tax Resolution Firm Job Posting: The Industry Needs to be Regulated…. November 12, 2006
  • French Exempt Low Wage Employees from Payroll Taxes: Could it Work in the US? November 8, 2006
  • Interest Abatement: What is a Ministerial Act? October 24, 2006
  • Deducting Investment Advisor Fees Paid by Trusts October 23, 2006
  • Texas Tax Attorney Contests IRS Bypass Letter October 22, 2006
  • Ex-Spouse’s Defense for Tax Discharged in Bankruptcy October 21, 2006
  • Compensatory Damages May Not be Taxable: Let the Tax Refunds Begin October 20, 2006
  • Increased Fees for IRS Tax Installment Agreements October 16, 2006
  • The IRS’s “Last Known Address” Rule October 7, 2006
  • Taxes & Limited Liability Companies October 1, 2006
  • IRS Private Tax Debt Collection Agencies September 27, 2006
  • State vs. Federal Tax Court Litigation September 26, 2006
  • Estate Tax Valuation vs. Income Tax Valuation September 26, 2006
  • Recent Texas Tax Case is an Example of why Taxpayers Should Hire a Tax Attorney September 22, 2006
  • The IRS Announces an Online Tax Payment Agreement System September 19, 2006
  • Deposits vs. Payments: A Distinction Taxpayers Must Understand Before Making Payments to the IRS September 4, 2006
  • Missing Form 1099 May Establish Reasonable Cause July 25, 2006
  • More on IRA Beneficary Designation Planning Opportunities July 2, 2006
  • IRS Looks At Improving Informants Rewards Program June 10, 2006
  • New Offer in Compromise Legislation May 21, 2006
  • Prisoner Entitled to Collection Due Process Hearing April 16, 2006
  • Tax on Military Benefits for Disabled Soldiers April 11, 2006
  • Abatement of Tax Penalties and Interest February 19, 2006
  • Tax Treatment of Settlement Agreements (Again) January 1, 2006
  • Estate Plans in Uncertain Times December 11, 2005
  • Entrepreneur Rollover Stock Purchase Plans November 26, 2005
  • Basic Estate Administration and Taxes: Elections & Timing November 19, 2005
  • Drug Addiction Excuse for Filing Tax Return Late? November 18, 2005
  • Sometimes It is Best Not to NIMCRUT November 13, 2005
  • Taxes & Gay and Lesbian Marital Rights October 23, 2005
  • Can the IRS be Friendlier and More Efficient at the Same Time? October 16, 2005
  • The Bankruptcy Abuse Prevention and Consumer Protection Act October 8, 2005
  • Trust as the IRA Beneficiary October 1, 2005
  • Audit Reveals Deficiencies in IRS Procedures September 24, 2005
  • Judicial Misstatement: Intentional, Error or Oversight? September 18, 2005
  • IRS Says Taxpayer’s Payments Were Too High September 16, 2005
  • IRS Disclosure of Confidential Information September 13, 2005
  • The (D)Evolution of our Tax Law September 11, 2005
  • IRS Rejects Court Orders, Law and Logic: Modus Operandi or Isolated Case? September 5, 2005
  • Supreme Court Questions U.S. Tax Court’s Rule Violations September 3, 2005
  • Taxation of Settlement Agreements for Plaintiffs Attorneys August 26, 2005
  • The IRS Should Not be able to Solicit Criminal Information from Non-Lawyer Tax Practitioners August 21, 2005
  • Estate & Trust Attorneys Will Increasingly be Subject to Malpractice Actions Brought by Beneficiaries August 11, 2005
  • Better than a Soap Opera? Trust Fund Tax Disputes August 5, 2005
  • Taxpayer: It’s All About Valuation; IRS: We’re Damned if We Do August 3, 2005
  • Evidence That Can be Considered When Applying the Federal Sentencing Guidelines July 13, 2005
  • Congress Proposes Changes to the IRS Offer in Compromise Program July 8, 2005
  • Lessons Learned from Colorado’s Taxpayer Bill of Rights July 6, 2005
  • The Three Offer in Compromise Options October 21, 2004

personal

Kreig resides in Texas with his wife (also an attorney) and three children.

experience

  • Kreig Mitchell LLC — Attorneys at Law, Attorney
  • KPMG LLP, Senior Tax Manager
  • Starwood Hotels & Resorts Worldwide, Inc., Tax Director
  • Newmont Mining Corporation, Inc., Tax Manager
  • Internal Revenue Service, Appeals Officer
  • Internal Revenue Service, Attorney
  • Axiom Solutions, LLLP, Managing Director
  • Law Office of Kreig Mitchell, Attorney

admissions

  • Texas, Attorney
  • Colorado, Attorney
  • U.S. Tax Court

education

  • LLM, Tax Law – University of Houston
  • JD – Texas Tech University
  • MS, Financial Planning & Finance – Texas Tech University
  • MS, Criminal Justice – Sul Ross State University
  • BS, Pre-Law, University of Texas (UTPB)