Procedural Issues
Tax Articles

What is a Tax Return and When is it Good Enough?

As Supreme Court Justice William Brandies noted so eloquently in a 1930 opinion, “[t]he word ‘return’ is not a technical word of art.”[1] Translated from circumlocution and niceties to frank and righteous indignation, this means that Congress (via the IRS), which exerts so much time, energy, resources, and three to four shared administrative brain cells to the task of assigning and perfecting the definitions of definitions, beating a dead horse until even the glue factory

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

Procedural Considerations on Collection (Levies and Distraints) – Part Three: Enforcement of Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In the second article of this series on levies, we discussed the procedure requiring notice and hearing before a levy attaches.  In this third article in this series, we discuss the IRS’s enforcement of levies and distraints. Enforcement of Levy If a person (including an officer or

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

Procedural Considerations on Collection (Levies and Distraints) – Part Two: Notice and Hearing Before Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In this second article of this series on levies, we discuss the procedure requiring notice and hearing before a levy attaches.  In the third article in this series, we will discuss the IRS’s enforcement of levies and distraints. Notice and Opportunity for Hearing Before Levy The IRS

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

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

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

Procedural Considerations on Collection (Liens) – Part Three: Release or Discharge of a Federal Tax Lien

In the first article in our series on Federal tax liens, we discussed the IRS’s authority, and limits thereto, with regard to imposing and enforcing liens against taxpayers.  In the second article in this series on liens, we discussed the procedure and effect of filing a Federal tax lien. In this third article, we briefly discuss the release, discharge, or subordination of a Federal tax lien. Certificate of Release and Certificate of Discharge The IRS

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

Procedural Considerations on Collection (Liens) – Part Two: Effect of Tax Lien

As noted in the first article in this series, a federal tax lien is not valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until appropriate notice of the lien has been appropriately filed by the IRS.[1] With respect to real property, the notice of lien must generally be filed only once in the office designated by the laws of the state in which the property subject to

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Scott St. Amand April 29, 2021
Procedural Issues
Tax Articles

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

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Scott St. Amand April 29, 2021
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Redefining Your Financial Outlook for Greater Life Success
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Redefining Your Financial Outlook for Greater Life Success Guest Writer:  Michael Longsdon of ElderFreedom.net* It’s a powerful realization that our financial success is deeply intertwined with our money mindset. This article will guide you through the steps to rewire your perception of money and to redefine your financial outlook, opening

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Scott St. Amand November 28, 2023

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Scott St. Amand June 26, 2023

Norberg v. Commissioner
T.C. Memo. 2022-30

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Norberg v. Commissioner (T.C. Memo. 2022-30). The primary issue presented in Norberg v. Commissioner was whether the settlement officer abused its discretion in upholding a notice of intent to levy and denying the petitioners’ request

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Scott St. Amand January 24, 2023

Salter v. Commissioner
T.C. Memo. 2022-29

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Salter v. Commissioner (T.C. Memo. 2022-29). The primary issues presented in Salter v. Commissioner were (i) whether the Code section providing exception from imposition of additional tax resulting from early distribution from retirement plan applied;

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Scott St. Amand November 23, 2022