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, innocent spouse relief, §7345(a), debt, §7345(d), Tax Court, §6331, collection, §7459(d), Passport, §6213, §7345, deficiency case, offer in compromise, installment agreement, §6015, Meduty
Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS
Representation

Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS

Low-income taxpayer clinics (LITCs) are programs that provide free or low-cost legal assistance to low-income taxpayers who are facing disputes with the Internal Revenue Service (IRS). Low-income taxpayer clinics, ... Desmond Hudson, EA, NTPI Fellow®

Fall 2023, Representation, Low-income taxpayer clinic, audit, Pub 4134, appeals, Pub 4134 (SP), collection, Pub 3319, earned income tax credit, EITC, CTC, child tax credit, LITC, representation
What Does a Taxpayer Have to Do in Order to Show Abuse of Discretion in a Collection Due Process Case?
Tax Court

What Does a Taxpayer Have to Do in Order to Show Abuse of Discretion in a Collection Due Process Case?

Valerie Bishop, Petitioner v. Commissioner of Internal Revenue, Respondent T.C. memo, 2020-36 | Filed March 17, 2020 In this collection due process (CDP) case, the taxpayer has the option of selecting a collection alternative such as an installment agreement or offe... Steven R. Diamond, CPA, USTCP

July/Aug 2020, Tax Court, tax, court, process, due, abuse, discretion, collection