Tax Justice Warriors

Some updates on my outreach in Kansas, the ABA Low Income Taxpayer Workshop, the Designated Orders panel at the LITC Conference, the Janet Spragens Pro Bono Award, and the 4th International Conference on Taxpayer Rights.  There are some December deadlines mentioned for the last 2. 

Note:  A couple sentences messed up in the audio.  I meant to say, "Tax Reform 2.0 – 3 bills have passed in the House, but not the Senate.  Among those is a bill that would make the Tax Cuts and Jobs Act provisions that expire in 2025 permanent."

This episode focuses on IRS forms & publications useful to you in dealing with a tax controversy.  Some of these are often sent to taxpayers by the IRS to help them deal with the Collections, Examination, and Appeals processes.  I even attempt a brief explanation of the difference between innocent spouse and injured spouse relief requests.  Do I succeed?  Tune in and decide for yourself!  Part 3 (of 4) in the IRS forms & publications series.

Happy Halloween, everyone!  Today we are offering a trick (cancellation of debt income) and a treat (exclusion due to insolvency).  A discussion of Publication 4681 and Forms 982, 1099-C, 1099-A plus related topics such as bankruptcy and foreclosure.

Beginning a focus on IRS forms and publications.  How far back does the IRS form 1040 go online?  Also, a discussion of Publication 1 (the Taxpayer Bill of Rights) and Publication 17 (Your Federal Income Tax – for Individuals).

Learn about IRS resources.  What is available on their website?  What are some pointers for authorization forms 8821 and 2848?  Find out information on the Taxpayer Advocate Service, National Taxpayer Advocate, Taxpayer Assistance Centers, Practitioner Priority Line and Stakeholder Liaisons.

This is the second of two episodes spotlighting Tax Court.  I discuss various parts of tax litigation such as the pretrial memo, stipulation of facts, calendar call (including the pro bono assistance such as LITCs or bar associations), the tax litigation course at Villanova School of Law, tax litigation issues, qualified offers and the Cohan rule.

This episode will focus on Tax Court before the trial.  What makes a person eligible to file for Tax Court?  What is the time period allowing someone to file?  What documents do you need to file?  After filing, IRS Appeals will review the case.  They can also send the case to IRS Counsel.  Each department has the ability to settle the case.  I will discuss some strategy involved in these different stages for Tax Court.  Next episode will focus on the calendar call and trial stages of Tax Court.

Last episode's discussion of the requirements to claim a qualifying child or qualifying relative for tax benefits leads to this episode's discussion of supporting documents needed when a taxpayer gets audited.  What is required to prove the dependency exemption, head of household filing status or other child-related tax benefits?  Sometimes the IRS also includes an education credit audit.  What documents are needed?  The documents discussed will help with an audit, audit reconsideration request or to prepare for Tax Court.  Lists are available through the 886-H form series on the IRS website.

In order to qualify for various tax benefits (the dependency exemption, head of household filing status, the child tax credit, the earned income tax credit, and the child and dependent care credit), an individual had to claim either a qualifying child or a qualifying relative.  I discuss the various requirements for those a qualifying child, a qualifying relative and what is allowed for each for those 5 benefits listed above.  I also discuss how the tax reform changes in this area affect the 2018 requirements.  My apologies for the background noise during parts of this episode.

The American Bar Association Tax Section offers a variety of resources.  I discussed publications, CLEs (continuing legal education), and conferences, plus other added benefits.  I will be moderating a CLE for the ABA Tax Section on September 18 on Offers in Compromise from 1:00 to 2:30 p.m. Eastern.