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Taxpayer Advocate Service Clarifies Its Limitations

Common sense sayings often point to an undeniable deeper truth. Consider, for example, the well-worn phrase, “There’s no such thing as a free lunch.” In the tax arena, it might seem at first glance that the Taxpayer Advocate Service is the exception that proves the rule. After all, the TAS […]

IRS

IRS Audits and Corporate Governance

The phrase “IRS audit” carries connotations that differ from taxpayer to taxpayer. If you’ve done all you can to file flawless tax returns, notice of an audit might seem like an outrage. Yet a different feeling – one of anxiety – could come if you fear you might have been […]

Audits

Summoning the Will to Challenge IRS Document Requests

Summons. The word itself is enough to get virtually anyone’s attention, regardless of how much he or she knows about the law. That is entirely understandable. After all, the word “summons” is a long-standing legal term for requiring someone to appear in a court proceeding. In the context of tax […]

IRS

IRS Ramps Up Regulation of Paid Tax Preparers

Given the complexity of so many tax laws, paid tax preparers are vital to many people and businesses. Recognizing this, the IRS has been pushing for the past three years to initiate a competency testing program for preparers. The agency naturally hopes that orderly regulation of preparers will make the […]

IRS

Tax Shelters: An Important Part of Tax Planning

The term “tax shelter” is sometimes used pejoratively to refer to improper attempts to avoid tax. Such statements fail to make the crucial distinction between tax avoidance, on the one hand, and tax evasion on the other. Tax avoidance is perfectly legal. After all, few people want to pay more […]

Tax Crimes

Most Tax Refunds Do Not Involve Tax Fraud

On a national scale, the numbers on suspected tax fraud get a bit mind-boggling. Last year, the IRS said it identified about two million such cases. Is criminal tax fraud really that common? Or does the IRS use fraud detection systems that are overly sensitive? The high number of cases […]

Tax Crimes