Working with the IRS can be difficult. If you are trying to make a payment to the IRS, you may find that you cannot even get the IRS to accept your payment. Here are the three most frequently questions clients ask us about making payments to the IRS. When Must Taxes Be Paid?Income taxes are generally due at the time fixed for the filing of the tax return. This does not include any extension of time for filing the tax return. Other taxes are generally due upon notice and demand from the IRS.
Tax Articles
Extend Time for an IRS Audit
Agreeing to Extend the Time for an IRS Audit or Not? Congress provided a limited time for the IRS to audit tax returns. This time can be extended if the taxpayer agrees. While some taxpayers require the IRS to stick to the time provided by Congress, other taxpayers choose to extend the time period. This… Continue reading Extend Time for an IRS Audit
Adobe PDF File Not Sufficient to Prove Refund Claim Was Timely Filed
The Tax Code imposes several artificial deadlines and consequences for not meeting those deadlines. Tax cases often come down to whether a taxpayer can prove that he met these deadlines. In Chan v. United States, No. 2:15-cv-739-DN-BCW (D. Utah 2016), …
How to Prove Refund Claim Timely Filed
The Tax Code imposes several artificial deadlines and consequences for not meeting those deadlines. Many tax deadlines are strict. The result in tax cases often come down to whether a taxpayer can prove that he met these deadlines. In Chan v. United States, No. 2:15-cv-739-DN-BCW (D. Utah 2016), the court considered whether an Adobe PDF… Continue reading How to Prove Refund Claim Timely Filed
IRS Agents May Contact Third Parties But Must Maintain Confidentiality
We often get questions as to whether IRS agents can contact various third parties during the course of an IRS audit. The general rule is that IRS agents can in fact contact third parties. And they frequently do. The ability to do this is limited and it…
IRS Agents Contact Third Parties During IRS Audit
We often get questions as to whether IRS agents can contact various third parties during the course of an IRS audit. The general rule is that IRS agents can in fact contact third parties. And they sometimes do. The ability to do this is limited and it does not exempt IRS agents from the confidentiality… Continue reading IRS Agents Contact Third Parties During IRS Audit
The U.S. Tax Court Can Order the IRS to Make Refunds
There are a number of forums for litigating tax disputes, such as the U.S. Tax Court. There are pros and cons associated with bringing suit in each forum. Taxpayers often pass on litigating cases in the U.S. Tax Court in cases when they are seeking a r…
Can U.S. Tax Court Order IRS to Make Refunds?
There are a number of forums for litigating tax disputes, such as the U.S. Tax Court. There are pros and cons associated with bringing suit in each forum. Taxpayers often pass on litigating cases in the U.S. Tax Court in cases when they are seeking a refund of an amount in excess of the amount… Continue reading Can U.S. Tax Court Order IRS to Make Refunds?
Inference of Physical Sickness or Injury Not Sufficient to Exclude Settlement Payment
Settlement payments paid to compensate a taxpayer for his physical sickness or injury are not taxable. This rule has been heavily litigated. It often comes down to what proof there is of the physical sickness or injury. In Abraham v. Commissioner, T.C….
Evidence for Excluding Settlement Award from Income
Settlement payments paid to compensate a taxpayer for his physical sickness or injury are not taxable. Can you prove physical sickness or injury by showing that the payments were not for an economic harm? The court addressed this in George v. Commissioner, T.C. Memo. 2016-156. Facts & Procedural History The taxpayer was a car salesman in… Continue reading Evidence for Excluding Settlement Award from Income