IRS Incentive to Delay Processing Cases: Extra Tax Penalties & Interest

Irs Incentive To Delay Processing Cases: Extra Tax Penalties & Interest

I think that most citizens would agree that the IRS should not benefit from failing to do its job in a timely manner. The recent United States v. Ryals case provides an example of how the IRS can benefit from denying taxpayer claims and delaying the collection of taxes. Ryals Case Ryals owed taxes for… Continue reading IRS Incentive to Delay Processing Cases: Extra Tax Penalties & Interest

IRS Interest on Employment Taxes Can be Problematic

Irs Interest On Employment Taxes Can Be Problematic

Interest imposed by the IRS on tax debts can be problematic, as is highlighted by the recent Scanlon White, Inc. v. Commissioner case. Scanlon White Case In Scanlon White, the IRS took four years to deny the taxpayer’s offer in compromise for its unpaid employment tax liability. The taxpayer requested that the IRS abate the… Continue reading IRS Interest on Employment Taxes Can be Problematic

Interest Abatement: What is a Ministerial Act?

Interest Abatement: What Is A Ministerial Act?

The IRS is authorized to abate or remove interest where there is a ministerial act. Okay, so what does that mean? What is a ministerial act? The Beall vs. United States, 170 F. Supp. 2d 709 (E.D. Tex. 2001), case provides an opportunity to consider this question. Facts & Procedural History The Bealls were limited… Continue reading Interest Abatement: What is a Ministerial Act?