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In this episode, Amro Badran sits down again with Christopher Nichols, Director of Tax Resolution at Badran Tax, and John Kelshaw, Executive Board Member at Federal Employees (Newark) Federal Credit Union and a former IRS employee, about due diligence requirements for paid tax preparers. They explain IRS screening of refundable credits, warning letters and audits, documentation standards, Form 8867, and the risks of failing to follow up on inconsistent information.
John draws on 40 years working for the IRS, along with experience at Jackson Hewitt and as a VITA volunteer, to explain how preparers can protect themselves. His guidance centers on asking relevant questions, retaining supporting documents, and treating each client file as a separate due diligence record.
Expect to Learn:
Episode Breakdown with Timestamps:
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-ea-b1b515355/
Follow John Kelshaw:
👉 LinkedIn: https://www.linkedin.com/in/john-kelshaw-a70a60207/
👉 Company’s LinkedIn: https://www.linkedin.com/company/federal-employees-newark-federal-credit-union/
👉 Company’s Website: https://www.fenfcu.com/
🔗 More from Tax Resolution:
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👉 Apple Podcasts: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran sits down again with Christopher Nichols, Director of Tax Resolution at Badran Tax, and John Kelshaw, Executive Board Member at Federal Employees (Newark) Federal Credit Union and a former IRS revenue agent and instructor. They explain audit selection, office and field audits, pre-audit research, documentation, representation, appeals, and steps taxpayers can take to reduce avoidable problems.
Drawing on his experience working IRS examination cases, John describes how revenue agents assess returns, identify potential issues, and use the facts and circumstances of each case. He also shares how honesty, organized records, and timely responses can affect an audit’s direction and resolution.
Expect to Learn:
Episode Breakdown with Timestamps:
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-ea-b1b515355/
Follow John Kelshaw:
👉 LinkedIn: https://www.linkedin.com/in/john-kelshaw-a70a60207/
👉 Company’s LinkedIn: https://www.linkedin.com/company/federal-employees-newark-federal-credit-union/
👉 Company’s Website: https://www.fenfcu.com/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcasts: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran sits down again with Christopher Nichols, Director of Tax Resolution at Badran Tax, and John Kelshaw, Executive Board Member at Federal Employees (Newark) Federal Credit Union and a former IRS revenue agent and instructor. They explain audit appeals, the difference between 30-day and 90-day letters, collection appeal options, and factors that can affect case timelines.
John began at the IRS as a college co-op, became a revenue agent, and stayed for nearly 40 years before later returning as an instructor. Chris draws on 20 years as a revenue officer and experience reviewing collection cases in appeals to explain how documentation, financial hardship, installment agreements, and offers in compromise shape resolution options.
Expect to Learn:
Episode Breakdown with Timestamps:
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-ea-b1b515355/
Follow John Kelshaw:
👉 LinkedIn: https://www.linkedin.com/in/john-kelshaw-a70a60207/
👉 Company’s LinkedIn: https://www.linkedin.com/company/federal-employees-newark-federal-credit-union/
👉 Company’s Website: https://www.fenfcu.com/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcasts: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran sits down again with Christopher Nichols, Director of Tax Resolution at Badran Tax and a retired IRS Revenue Officer and Appeals Settlement Officer, to explore the major tax court ruling that could impact millions of taxpayers who were charged IRS penalties and interest during the COVID-19 pandemic. They explain how a recent court decision challenged the IRS's authority to assess certain penalties during the national emergency period and what taxpayers can do now to protect their right to a possible refund.
The discussion features tax professionals explaining the background of the Kwong Case, the IRS appeal process, and the steps individuals and business owners should take before the filing deadline. They provide practical guidance on reviewing IRS transcripts, identifying eligible penalties, and submitting a protective refund claim using Form 843.
Expect to Learn:
Episode Breakdown with Timestamps:
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-ea-b1b515355/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcasts: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode of Tax Resolution, host Amro Badran sits down with Christopher Nichols, Director of Tax Resolution at Badran Tax, to answer one of the most common tax season concerns: what happens if you file your tax return and owe money to the IRS but cannot pay. The conversation walks through the full IRS collection process, explaining each notice a taxpayer may receive and what actions can follow. From the first CP14 letter to the critical certified Letter 11 or 1058, this episode breaks down the timeline, the risks, and the rights taxpayers have before enforcement actions such as wage garnishments or bank levies begin.
Christopher Nichols is a former IRS professional with over 20 years of experience as a Revenue Officer and four years as an Appeals Settlement Officer. With direct experience handling collections, levies, and appeals, he provides inside knowledge on how the IRS processes unpaid balances, how enforcement actions are triggered, and what legal rights taxpayers have during the collection process. His expertise offers practical guidance for anyone facing IRS debt.
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-ea-b1b515355/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn: https://www.linkedin.com/in/amro-badran/
👉 Instagram: https://www.instagram.com/badrantax/
👉 Facebook: https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, host Amro Bandan and Nelson Drasner, Enrolled Agent, discuss the critical differences between 1099 and W-2 tax classifications. Many people mistakenly think they are 1099 employees when, in fact, they may be self-employed contractors. This episode clears up confusion and explains how these differences impact taxes, deductions, and overall tax strategy.
Nelson is a tax expert with over 20 years of experience as an IRS revenue agent, specializing in auditing self-employed individuals, businesses, and tax returns. His expertise is crucial for understanding how the IRS handles self-employed individuals and the tax advantages and pitfalls of being a 1099 contractor versus a W-2 employee.
Follow Nelson Drasner:
👉 LinkedIn: https://www.linkedin.com/in/nelson-drasner-35943ab8/
👉 Company’s LinkedIn: https://www.linkedin.com/company/badran-tax-consultants-corp/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode of Tax Resolution, Christopher Nichols returns to discuss an important and often overlooked aspect of tax debt: how the IRS can take action against your passport. The host and tax expert explore the details of how unpaid taxes can lead to passport restrictions, what taxpayers need to know, and how to resolve the issue. This episode is vital for anyone dealing with significant tax debt or planning international travel.
Christopher is a seasoned tax resolution expert and former IRS revenue officer. With extensive experience handling complex tax situations, Christopher offers valuable insight into the IRS’s authority and the steps taxpayers can take to avoid passport issues due to unpaid taxes.
Expect to LearnFollow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-b1b515355/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran speaks with Nelson Drasner to break down the key tax law changes that will affect the 2025 tax filing season. With sweeping updates on deductions, credits, and filing thresholds, this episode is essential viewing for anyone preparing to optimize their 2025 tax return. Nelson walks through the nuances of each change, clarifies common misconceptions, and shares practical advice to help taxpayers file accurately and efficiently.
Nelson is a veteran in tax law and personal finance with years of experience advising individuals and families on tax preparation and planning. Known for his candid insights and no-nonsense approach, Nelson returns to the show by popular demand to demystify the latest changes to the U.S. tax code and help listeners make informed financial decisions.
Follow Nelson Drasner:
👉 LinkedIn: https://www.linkedin.com/in/nelson-drasner-35943ab8/
👉 Company’s LinkedIn: https://www.linkedin.com/company/badran-tax-consultants-corp/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran speaks with Nelson Drasner, a former IRS Revenue Agent, to demystify the audit process and share practical advice on how taxpayers can effectively handle an IRS audit. Nelson spent over 24 years auditing small business and individual tax returns and brings firsthand insight into how IRS field audits are conducted. From document requests to potential referrals for criminal investigation, this episode offers a behind-the-scenes look at what really happens when the IRS comes knocking.
Nelson Drasner is a retired IRS Revenue Agent with more than two decades of experience. During his career, he focused primarily on auditing small business returns under $10 million. As a field agent, he conducted in-person audits, often meeting with taxpayer representatives at offices or homes. Nelson’s extensive experience makes him an expert on IRS procedures, audit triggers, and how to successfully manage the audit process.
Expect to Learn
Episode Breakdown with Timestamps
Follow Nelson Drasner:
👉 LinkedIn: https://www.linkedin.com/in/nelson-drasner-35943ab8/
👉 Company’s LinkedIn: https://www.linkedin.com/company/badran-tax-consultants-corp/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
In this episode, Amro Badran sits down again with Christopher Nichols, Director of Tax Resolution at Badran Tax and a retired IRS Revenue Officer and Appeals Settlement Officer, to explore the topic of penalty abatement. Chris shares valuable insights on how taxpayers can request the IRS to remove penalties and interest charges. With expertise in IRS procedures, Chris walks listeners through the process of filing for a reasonable cause abatement and the steps to take when penalties arise.
Christopher Nichols also explains the various circumstances under which penalties can be abated, including serious illness, natural disasters, and mistakes made by tax professionals. Whether you're a business owner or an individual taxpayer, understanding the right steps to take can save you significant amounts of money.
Expect to Learn:
Episode Breakdown with Timestamps:
[00:00] – Introduction to penalty abatement and the IRS process
[01:00] – What is the reasonable cause of abatement?
[03:06] – Key criteria for reasonable cause: illness, death, and more
[06:14] – The importance of providing documentation to support your case
[08:00] – What to do if the IRS denies your penalty abatement request
[10:24] – The form for penalty abatement and its role
[11:30] – How long the abatement process takes and when penalties continue to accrue
[12:57] – What happens if the penalty is paid before the abatement request is processed
[13:30] – How to deal with multiple penalty abatements across different years
[15:12] – Special cases: filing late due to unforeseen circumstances
[17:25] – Can spouses blame each other for penalties?
[18:41] – Resolving issues caused by a tax preparer’s mistake
[19:01] – Wrap-up and final advice for penalty abatement requests
Follow Christopher Nichols:
👉 LinkedIn: https://www.linkedin.com/in/christopher-nichols-b1b515355/
🔗 More from Tax Resolution:
👉 Website: https://badrantax.com/
👉 LinkedIn:https://www.linkedin.com/in/amro-badran/
👉 Instagram:https://www.instagram.com/badrantax/
👉 Facebook:https://www.facebook.com/badrantax
👉 TikTok: https://www.tiktok.com/@badrantax
Follow the Podcast:
👉 YouTube: https://www.youtube.com/@badrantax
👉 Apple Podcast: https://podcasts.apple.com/us/podcast/tax-resolution-the-badran-way/id1858507497
👉 Spotify: https://open.spotify.com/show/4Rz4nHO16Z0LJs5b9b60lb?si=aee5a07c81a74ae3
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