Jason Freeman on Tax Liability

Tax Court in Brief | Phillips v. Commissioner | Collection Due Process and No Abuse of Discretion

6/24/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Hatfield v. Commissioner | Taxable Wages, Additional Taxes, and Frivolous Arguments

6/23/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns , W-2

Tax Court in Brief | Howland v. Commissioner | Mortgage Interest Deduction in Foreclosure Sale and Accuracy-Related Penalty

6/23/2022 / Burden of Proof , Foreclosure , Income Taxes , IRS , Mortgage Interest , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Romana v. Commissioner | Miscellaneous Itemized Business Expenses and Accuracy-Related Penalty

6/23/2022 / Business Expenses , Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Musselwhite v. Commissioner | Loss in Sale of Real Estate: Ordinary Loss or Capital Loss?

Tax Litigation: The Week of June 6th, 2022, through June 10th, 2022 Pocock v. Commissioner, T.C. Memo. 2022-55 | June 6, 2022 | Vasquez, J.| Dkt. No. 12558-17 Consolidated with Dkt. No. 23569-17L Spencer v Commissioner, T.C....more

6/22/2022 / Capital Losses , IRS , Real Estate Investments , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Spencer v. Commissioner | Itemized Business Deductions and Substantiation Requirements

Tax Litigation: The Week of June 6th, 2022, through June 10th, 2022 Pocock v. Commissioner, T.C. Memo. 2022-55 | June 6, 2022 | Vasquez, J.| Dkt. No. 12558-17 Consolidated with Dkt. No. 23569-17L Musselwhite v. Commissioner,...more

6/22/2022 / Business Expenses , Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Chinweze v. Commissioner | Collection Due Process and IRS Form 3877 Mailing Requirements

6/21/2022 / Debt Collection , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Pocock v. Commissioner | Equitable Innocent Spouse Relief Under 6015(f)

6/21/2022 / Criminal Investigations , Income Taxes , Innocent Spouse Exception , IRS , Joint and Several Liability , Joint Tax Returns , Tax Court , Tax Liability , Tax Returns

Tax Court in Brief | Ezekwo v. Commissioner | Passport Revocation for Seriously Delinquent Tax Debt

Tax Litigation: The Week of May 30th, 2022, through June 3rd, 2022 Ezekwo v Commissioner, T.C. Memo. 2022-54 | May 31, 2022 | Lauber, J.| Dkt. No. 15454-21P...more

6/16/2022 / Income Taxes , IRS , Tax Court , Tax Debt , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Albrecht v. Commissioner | Charitable Contributions and Contemporaneous Written Acknowledgements

6/8/2022 / Charitable Deductions , Charitable Donations , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Genecure, LLC v. Commissioner | Capital Expenses, QTDP Recapture Tax, Fraud-Related Penalty Requirements

6/8/2022 / Burden of Proof , Business Expenses , Federal Rules of Evidence , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , TEFRA

Exempt Payments to Non-Resident Aliens and Federal Withholding

Exempt Payments to Non-Resident Aliens and Federal Withholding - Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions. Wages paid to...more

6/8/2022 / Employment Tax , Income Taxes , Non-Resident Aliens , Non-Resident Income Taxes , Reporting Requirements , Tax Liability , Wage and Hour , Withholding Tax

Tax Court in Brief | Caldwell v. Commissioner | Employer Disability Compensation is Taxable Income to Employee

6/1/2022 / Income Taxes , Internal Revenue Code (IRC) , IRS , Payroll Taxes , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Ibrahim v. Commissioner | Deduction of Alimony or Separation Maintenance Payments

5/31/2022 / Alimony , Divorce , Income Taxes , Internal Revenue Code (IRC) , Separation Agreement , Tax Court , Tax Deductions , Tax Liability , Tax Planning

Tax Court in Brief | Harrison v. Commissioner | Itemized Deductions, Charitable Contributions, Passive Income

5/31/2022 / Business Expenses , Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Evert v. Commissioner | Extending Notice of Deficiency Deadline and Duress as an Affirmative Defense

5/27/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Jackson v. Commissioner | What’s at Issue in Reviewing the Determination of a Collection Due Process Hearing?

5/26/2022 / Due Process , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Rogerson v. Commissioner | Passive Income, Rent of Yachts, and Reliance on Competent Tax Counsel

5/26/2022 / Income Taxes , IRS , Rental Property , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Wolfson v. Commissioner | Collection Due Process and Review of Settlement Officer Performance of Duty

Tax Litigation: The Week of May 2nd, 2022, through May 6th, 2022 DelPonte v. Comm’r, 158 T.C. No. 7 | May 5, 2022 | Holmes, J. | Dkt. Nos. 1144-05, 1334-06, 20679-09, 20680-09, 20681-09 Mighty v. Comm’r, TC Memo. 2022-44|...more

5/11/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns , Trust Fund Recovery Penalty (TFRP)

Tax Court in Brief | Podlucky v. Commissioner | $34M Jewelry in a Secret Room, Constructive Receipt, Innocent Spouse, and Putative...

Tax Litigation: The Week of May 2nd, 2022, through May 6th, 2022 DelPonte v. Comm’r, 158 T.C. No. 7 | May 5, 2022 | Holmes, J. | Dkt. Nos. 1144-05, 1334-06, 20679-09, 20680-09, 20681-09 Mighty v. Comm’r, TC Memo. 2022-44|...more

5/11/2022 / Abuse of Discretion , Income Taxes , IRS , Joint and Several Liability , Joint Tax Returns , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Mazzei v. Commissioner | Law of the Case, Prevailing Party, and “Substantially Justified”

Tax Litigation: The Week of May 2nd, 2022, through May 6th, 2022 DelPonte v. Comm’r, 158 T.C. No. 7 | May 5, 2022 | Holmes, J. | Dkt. Nos. 1144-05, 1334-06, 20679-09, 20680-09, 20681-09 Mighty v. Comm’r, TC Memo. 2022-44|...more

5/10/2022 / Income Taxes , IRS , Prevailing Party , Roth IRA , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

The Alter Ego Doctrine and Taxes

The Alter Ego Doctrine and Taxes What is an “alter ego?” The phrase is Latin, translating to “second I,” “another I,” or “other self.” In the federal tax context, the alter ego doctrine comes into play where the IRS...more

5/10/2022 / Alter Ego , Corporate Governance , Corporate Taxes , Income Taxes , IRS , Limited Liability Company (LLC) , Piercing the Corporate Veil , Tax Liability , Tax Planning

Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel

5/10/2022 / Income Taxes , Innocent Spouse Exception , IRS , Joint Tax Returns , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Mighty v. Commissioner | Collection Due Process and 1,862 Days from Notice of Deficiency to Determination

Tax Litigation: The Week of May 2nd, 2022, through May 6th, 2022 DelPonte v. Comm’r, 158 T.C. No. 7 | May 5, 2022 | Holmes, J. | Dkt. Nos. 1144-05, 1334-06, 20679-09, 20680-09, 20681-09 Mazzei v. Comm’r, T.C. Memo 2022-43 |...more

5/10/2022 / Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Successor Liability for Unpaid Taxes

Generally, the purchaser of assets does not assume the liabilities of the seller. Successor liability, however, is an exception to the general rule. Under the successor-liability doctrine, the IRS may seek to recover unpaid...more

5/6/2022 / Fraudulent Transfers , IRS , Successor Liability , Tax Liability , Tax Planning

Jason Freeman

Freeman Law

Readers' Choice Awards

Popular Topics by This Author

Latest Posts › Tax Liability

Tax Court in Brief | Phillips v. Commissioner | Collection Due Process and No Abuse of Discretion

Tax Court in Brief | Hatfield v. Commissioner | Taxable Wages, Additional Taxes, and Frivolous Arguments

Tax Court in Brief | Howland v. Commissioner | Mortgage Interest Deduction in Foreclosure Sale and Accuracy-Related Penalty

Tax Court in Brief | Romana v. Commissioner | Miscellaneous Itemized Business Expenses and Accuracy-Related Penalty

Tax Court in Brief | Musselwhite v. Commissioner | Loss in Sale of Real Estate: Ordinary Loss or Capital Loss?

Tax Court in Brief | Spencer v. Commissioner | Itemized Business Deductions and Substantiation Requirements

Tax Court in Brief | Chinweze v. Commissioner | Collection Due Process and IRS Form 3877 Mailing Requirements

Tax Court in Brief | Pocock v. Commissioner | Equitable Innocent Spouse Relief Under 6015(f)

Tax Court in Brief | Ezekwo v. Commissioner | Passport Revocation for Seriously Delinquent Tax Debt

Tax Court in Brief | Albrecht v. Commissioner | Charitable Contributions and Contemporaneous Written Acknowledgements

Tax Court in Brief | Genecure, LLC v. Commissioner | Capital Expenses, QTDP Recapture Tax, Fraud-Related Penalty Requirements

Exempt Payments to Non-Resident Aliens and Federal Withholding

Tax Court in Brief | Caldwell v. Commissioner | Employer Disability Compensation is Taxable Income to Employee

Tax Court in Brief | Ibrahim v. Commissioner | Deduction of Alimony or Separation Maintenance Payments

Tax Court in Brief | Harrison v. Commissioner | Itemized Deductions, Charitable Contributions, Passive Income

Tax Court in Brief | Evert v. Commissioner | Extending Notice of Deficiency Deadline and Duress as an Affirmative Defense

Tax Court in Brief | Jackson v. Commissioner | What’s at Issue in Reviewing the Determination of a Collection Due Process Hearing?

Tax Court in Brief | Rogerson v. Commissioner | Passive Income, Rent of Yachts, and Reliance on Competent Tax Counsel

Tax Court in Brief | Wolfson v. Commissioner | Collection Due Process and Review of Settlement Officer Performance of Duty

Tax Court in Brief | Podlucky v. Commissioner | $34M Jewelry in a Secret Room, Constructive Receipt, Innocent Spouse, and Putative...

Tax Court in Brief | Mazzei v. Commissioner | Law of the Case, Prevailing Party, and “Substantially Justified”

The Alter Ego Doctrine and Taxes

Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel

Tax Court in Brief | Mighty v. Commissioner | Collection Due Process and 1,862 Days from Notice of Deficiency to Determination

Successor Liability for Unpaid Taxes

Jason Freeman

Readers' Choice Awards

Popular Topics by This Author

Latest Posts › Tax Liability

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