Criminal Tax Evasion
This article provides some general background to IRC Section 7201 criminal tax evasion charges and describes Section 7201 principal criminal penalties. As you [...]
Obtaining Private Letter Rulings
At certain times, tax planning may involve taking a position on a tax return that is uncertain, or even controversial. If the position involves [...]
Case Note: Weller v. Commissioner of Internal Revenue
This brief case note describes one of the recent cases of the U.S. tax court. This description is not a legal advice and may [...]
Federal Income Tax Litigation: the Basics
When taxpayers file their income tax returns, a determination of tax is made. The IRS must then “assess” a tax liability in order to [...]