Washington D.C. Tax Law Blog

A recent article serves as an important reminder of the preparation needed to mount a strong position in a tax controversy. For starters, even a simple dispute over an entry on a Form 1040 income tax return can brew into a federal case. That, in turn, requires experience and skill in handling evidentiary and procedural […]

In a recent post, we discussed whether accounting errors might lead to criminal tax charges. Today, we take a closer look at the specific crime of tax evasion. The Internal Revenue Code at Section 7201 defines tax evasion as a willful act and elevates the criminal consequences to a felony. Yet how can willfulness be […]

Some tax preparation and e-filing providers may market their product as a potential safeguard against IRS audits. For example, TurboTax includes a page on its website devoted to the top five ways to avoid a tax audit, one of which is ensuring accurate figures with the help of a program like TurboTax. Such promotional materials […]

An accounting error might lead not only to a tax dispute, but charges of fraud. In a recent example, a corporation offered $1.5 million to settle charges of accounting fraud brought by the U.S. Securities and Exchange Commission. The SEC became involved because of the effect the accounting error had on the corporation’s shareholders. According […]

With another academic year in full swing, readers may have questions about the tax implications of college expenses. The Internal Revenue Service offers some guidance in IRS Publication 970. However, taxpayers who itemize their deductions rather than claiming the standard deduction may appreciate the clarity that a tax attorney can bring to the table. For […]

The Internal Revenue Service has an official program for accepting settlement offers, called an Offer in Compromise (OIC). However, a recent article reminds us that there is no guarantee that an IRS agent will accept an OIC. In fact, less than one-third of all OIC’s are accepted. As an attorney and certified public accountant that […]

Readers may have questions about when a tax mistake rises to the level of tax evasion or fraud. As a preliminary matter, it should be noted that even the Internal Revenue Service acknowledges the complexity of the tax code. By the agency’s own estimate, about 17 percent of taxpayers fail to comply with applicable tax […]

Is there a benefit to combining a public account certification with expertise in tax law? When it comes to defending against IRS audits, you bet your bottom dollar. Specifically, a recent article’s prediction of the top tax issues for 2016 describes the new reporting requirements of the Affordable Care Act on Forms 1095-B and 1095-C. […]

If a taxpayer receives a letter from the Internal Revenue Service regarding an alleged tax debt, is there any hope for settlement? As an attorney that focuses on tax law, I know that tax litigation is sometimes the best forum for challenging a tax controversy, especially when a settlement is unlikely. The official criteria by […]

Whether you own a small business, are reporting individual income taxes, or have recently received an inheritance, chances are that you will have to file a return with the Internal Revenue Service. Each of those contexts, unfortunately, presents the opportunity for a potential IRS dispute. In a recent example, the estate of the late owner […]