Business Related Issues
Employee

Worker Classification: The Thin Line between Employees and Independent Contractors

Uncle Bill, Emu Farmer To discuss the thin line between employees and independent contractors, let’s imagine the following scenario—if you will indulge me. Your Uncle Bill operates a successful emu farm in southeastern Maine, so successful in fact that he finds himself unable to do the work on his own. (Uncle Bill no longer has your cousin Leroy to lean on, due to his most recent “run in” with the law involving a charge of

Read More »
Scott St. Amand June 22, 2021
Income Tax Issues
Agency Receipt Doctrine

Understanding the Doctrine of Constructive Receipt

Uncle Bill Sells the Buick Your dear Uncle Bill calls you all in a tizzy asking for some (free) legal advice from his “favorite” nephew. You want to remind him that you are (a) the only lawyer in the family, and (b) the only one of his nephews who not currently in the hoosegow, but you think better of it and indulge him. Bill and Aunt Ethel, who apparently are back together after the Thanksgiving

Read More »
Scott St. Amand April 30, 2021
Income Tax Issues
Al Capone

The Deductibility of Criminal Restitution & The Claim of Right Doctrine

You have made it a habit to screen your calls, even since your mother gave Uncle Bill your direct line at work. Sure enough, 5:59 PM rolls around, and you have one foot physically out of your office door when your phone rings. Mother of all that is good and holy… As you put your briefcase down in the doorway and slowly amble back to your desk, you are at once relieved that it is

Read More »
Scott St. Amand April 29, 2021
Income Tax Issues
Actual Knowledge

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently denied that he had any intent whatsoever to share it with anyone else. (Candidly, you absolutely believe him.)  Bill and Ethel’s daughters Jennie and Jaime

Read More »
Scott St. Amand April 29, 2021
Aunt Ethel

Deducting Charitable Contributions from a Trust that Does not Permit Charitable Contributions

Uncle Bill comes to your office in a bit of a tizzy with two beers in one hand and three notices from the IRS in the other.  Unbeknownst to you, he wants to discuss deducting charitable contributions from a trust that doesn’t, technically, permit charitable contributions.  Although you are not unaccustomed to his unannounced visits, they are nevertheless jarring at 7:15 on a Tuesday morning. You note that Aunt Ethel recently explained that Bill has

Read More »
Scott St. Amand April 29, 2021
Procedural Issues
Calling Bullshit on the Government

Procedural Considerations on Collection (Levies and Distraints) – Part One: Introduction to Levies

On Levies and Distraints To Bill’s credit, his call of the IRS’s bluff that they would actually try to collect his long delinquent tax debt has not resulted in any enforced collection action three years since he failed to report capital gains on the sale of seven of his largest ostriches.  You had no love loss when the giant birds were sold, having been chased down and assaulted by two of their number in your

Read More »
Scott St. Amand April 29, 2021
Procedural Issues
30-Day Letter

Procedural Considerations on Collection (Liens) – Part One: Authority and Limits on Assessment Imposition of Tax Lien

The flip side to the assessment coin is the IRS’s process of collection.  Collection procedures are really where the rubber meets the road for the IRS, which is charged with collecting the taxes imposed by the Code.[1] The IRS has two basic mechanisms for collecting an unpaid tax liability.  The first, which this article goes into in some detail, is the federal tax lien.  If the tax lien does not get the taxpayer’s attention, and

Read More »
Scott St. Amand April 29, 2021
Facebook
Twitter
LinkedIn
Pocket
Email
Print

Most popular tagged posts:

Understanding the Doctrine of Constructive Receipt

Uncle Bill Sells the Buick Your dear Uncle Bill calls you all in a tizzy asking for some (free) legal advice from his “favorite” nephew. You want to remind him that you are (a) the only lawyer in the family, and (b) the only one of his nephews who not

Read More »
Scott St. Amand April 30, 2021

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently

Read More »
Scott St. Amand April 29, 2021