A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
Recent Passport Cases in the Tax Court
Tax Court

Recent Passport Cases in the Tax Court

In 2015, Congress added §7345 to the Internal Revenue Code (IRC). Under §7345(a), if the Internal Revenue Service (IRS) certifies that a taxpayer has a “seriously delinquent tax debt,” a taxpayer may h... Thomas Gorczynski, EA, USTCP

Winter 2023, Tax Court, debt, §7345(d), Tax Court, §6331, collection, §7459(d), Passport, §6213, §7345, deficiency case, offer in compromise, installment agreement, §6015, Meduty, innocent spouse relief, §7345(a)
Be Careful of What You Post Online
Tax News Briefs

Be Careful of What You Post Online

When married couples file a joint tax return, they are both liable for any tax due on the return. A spouse may seek relief from joint and several liability under the procedures established in Internal Revenue Code (IRC) §6015(b) if:i A) A joint r... TheTaxBook

Summer 2023, Tax News Briefs, ethics, §6015(f), §6015(e)(7), §6015(b), §6015, internet, blog, innocent spouse relief