Partnership Return Corrected by Amended Return

Can Lump Sum Cash Payment Qualify As Alimony?

In U.S. v. Stewart, No. 15-20596, the Fifth Circuit Court of Appeals concluded that the taxpayer was not entitled to a tax refund that was based on a corrected Schedule K-1 received from a partnership the taxpayer owned. The question on appeal was whether a partnership tax return can be corrected by filing an amended… Continue reading Partnership Return Corrected by Amended Return

Proving that You Mailed a Tax Return to the IRS

Proving That You Mailed A Tax Return To The Irs

How do you prove that you mailed a tax return to the IRS?  This may sound like a simple question to answer.  It isn’t.  The have been and continue to be disputes involving this very issue.  The recent In Re McGrew, No. 13-00149 (Bank. N.D. IA 2016) provides an example. Facts & Procedural History McGrew filed… Continue reading Proving that You Mailed a Tax Return to the IRS