IRS Law Blog

What is FOIA? A Freedom of Information Act (FOIA) is a practical, and often overlooked, tool available when dealing with the IRS. Enacted in the 1960s to promote government transparency, the act gives individuals the...

When the IRS levies your wages or accounts, it is usually to get your attention. There is something the IRS wants that you have not provided – it could be a financial statement, estimated tax...

What do you do when you disagree with an IRS auditor? A common misperception of IRS audits is that whatever the auditor says, stands. The reality is far different – an IRS auditor’s findings are...

The IRS sends out a lot of mail.  Any letter from the IRS should be taken seriously, but some have more legal ramifications than others.  Here are three of the most important IRS letters –...

IRS audits can leave your stomach in a knot and your head in your hands, often because you feel innocent of the changes the IRS is proposing to your tax return. Notice I said proposing....

The ability to file a collection due process appeal is probably the most powerful right you have in defending against IRS enforcement by levy or seizure. Due process, in the context of IRS collections, means...

If you owe the IRS back taxes, it is not always enough to just be “right” when negotiating with the government. You need to be right, but you also need to be in the right place...

Bankruptcy is a powerful tool in solving IRS problems – but can it stop the IRS from auditing you? A centerpiece of bankruptcy law is the concept of an “automatic stay.”    The automatic stay stops creditors...

Can you prove expenses in an IRS audit without receipts and checks? Thanks to the tax case of Cohan v. Commissioner,39 F. 2d 540 (2d Cir. 1930), the IRS will allow expenses even if receipts and checks are...

It is common to feel like you are not getting a fair shake from an IRS auditor.   Frustration mounts with perceptions that the auditor is unreasonable.  No matter what you do, the auditor cannot...

I have seen a stream of new calls from readers who went through an IRS audit and are receiving IRS collection notices for amounts they probably do not owe. Although they disagreed with the audit,...

A common problem with IRS audits is not seeing eye to eye with the auditor. The auditor sees the case narrowly, while you see the big picture.  You know you incurred that expense or did...

It really does happen – you can overturn an IRS audit in Tax Court. My client disagreed with an IRS audit that determined she should pay a 10% tax on early distributions from her retirement...

I am often asked by new clients how a tax lawyer can make a difference in an IRS dispute.  Here is my answer: Once you retain a tax lawyer, the IRS must stop calling you....

There are limits on the IRS continuing audits year after year.  These audits are known as “repetitive audits.” Their scope is limited by Internal Revenue Manual 4.10.2.8.5. The Internal Revenue Manual states that if you...

Since I often help clients close out IRS audits when their records are lacking, I thought it was time to answer this question: I recieved a letter to meet an auditor from the IRS to...

Tax Court judges have experience either as former government lawyers or in the private sector at law firms. Of the thirty-two Tax Court judges, thirteen previously worked for the government as IRS lawyers; four were...