Tax professionals nationwide have long been confronted with a difficulty involving individuals who work part of a year in California. That state aggressively assesses tax on income earned within its b
Confusion over tax filing status continues throughout the general public because of the special treatment given to taxpayers who are married as well as those unmarried with dependent children. Many ho
Levels of bookkeeping knowledge vary widely among Enrolled Agents. However, many EA problems address matters that demand some understanding of bookkeeping. Payroll issues are a primary example.
Har
In addition to all the tax reporting rules you must remember after passing the Enrolled Agents exam, your stature as an EA also requires knowledge of practice standards. The IRS Office of Professional
A few years ago the IRS attempted to shutter the tax practice of an accountant in the St. Louis area. Although the tax professional was a CPA, the government’s prosecution illustrates that anyone wi
Zilberberg v.Commissioner, TC Memo 2011-5 (January 5, 2011)
Facts:
Mark Haller did not file tax returns for three years in a row, from 2004 through 2006. During part of that time he lived in Okaloos
Monkichi Ito v. Commisioner, TC Summ. Op. 2008-38 (April 16, 2008)
Facts:
Mark Monkichi Ito worked as a bar tender in the lobby lounge at the Grand America Hotel, an opulent establishment in Salt La
Davila v. Commissioner, TC Summ. Op. 2012-6 (January 10, 2012)
Facts
Ed Davila just wanted to help out his cousin. She was afraid of her estranged husband and needed a safe place to stay. Ed’s doo
Bronson v. Commissioner, TC Memo 2012-17 (January 17, 2012)
Pete Bronson is a California bankruptcy attorney and his wife Carolyn holds a PH.D in consumer finance. Obviously, therefore, they felt no
Rossman v. United States, No. 1:11-cv-00139 (Ct. Fed. Cl. February 13, 2012)
Many practitioners will agree that the IRS is generally lenient in allowing the abatement of penalties for reasonable caus
