TAXLITIGATOR Blog

Posted by Hochman Salkin Toscher Perez P.C. Posted on Sunday, January 31, 2021

When the IRS’s processes are not working as they should, the Taxpayer Advocate Service (TAS) may be able to help. Sec. 7811 authorizes TAS to issue a taxpayer assistance order if the taxpayer is suffering, or about to suffer, a significant hardship as a result of the way the internal revenue laws are being administered. […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, January 26, 2021

The intersection of virtual currency with Bank Secrecy Act (BSA) and tax laws frequently results in a square peg, round hole problem.  All too often, regulators try to solve the problem as would a toddler, by pounding as hard as possible to make the square peg fit in the round hole.  Witness the IRS treating […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Sunday, January 24, 2021

Last week, the Commissioner issued the Taxpayer First Act (TFA) report to Congress. The report will establish the framework of the IRS for the next 20 year, with a goal of improved employee training, increased taxpayer accessibility and making the IRS a more technology-driven organization.  So what is the TFA and why is there a […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Wednesday, January 20, 2021

Occasionally I feel sorry for the attorneys in IRS National Office who have to write regulations for the tax laws enacted by Congress.  Gone are the days when Congress had members who could write simple, logical statutes, like the original sec. 162(f), enacted in 1969: No deduction shall be allowed under subsection (a) for any […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Monday, January 18, 2021

You’d think deciding whether something is a federal tax return would be easy: if it’s on a return form put out by the IRS, containing information sufficient to determine the taxpayer’s tax liability and signed under penalty of perjury by the taxpayer it’s a valid tax return.[1]  If only it were that simple.  Whether a […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, January 15, 2021

Just a quick reminder that there is still time to register for the USC Gould School of Law 2021 Virtual Tax Institute to be held Monday through Wednesday, January 25-27, 2021.  This year’s Institute has a stellar line up of tax superstars.  Learn the latest tax law developments for corporations, privately held businesses, individuals, partnerships […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Thursday, January 14, 2021

In December I had an FBAR roundup, where I wrote about three recent FBAR cases, two willful cases the IRS won (the Fourth Circuit’s decision in US v. Horwitz and the district court’s decision on remand in Bedrosian v. US) and the IRS loss in a non-willful case (US v. Bittner).  This week a district […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, January 12, 2021

We are proud to be working with Professor Annette Nellen and CalCPA and to be part of the Titans of Tax Tour 2021. Join Professor Nellen and her team of tax experts for the latest in the world of tax and join us for the cutting edge developments of Internal Revenue Service and California Franchise Tax Board Enforcement […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Saturday, January 09, 2021

We are pleased to announce that Cory Stigile, along with Larry Wolfe and Stan Green will be speaking at the upcoming AICPA webinar, “The IRS Collection Process: Initial Notice to Successful Settlement” on Monday, January 11, 2021, 10:00 a.m. – 11:45 a.m. (PST). Join this webcast to discover best practices for working with clients in […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Thursday, December 17, 2020

It has been a while since I blogged on FBAR cases, but three cases over the past few months deserve mention.  Two were willful cases where the courts held that the taxpayers were liable for the FBAR willful penalty: the Fourth Circuit’s affirmance of the district court’s grant of the Government’s summary judgement motion in […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, December 15, 2020

The Due Process Protections Act (DPPA)[i], was signed into law and became effective October 21, 2020.  The DPPA effectively provides federal judges with greater supervisory authority over the federal government’s disclosure of exculpatory evidence in criminal prosecutions. A prosecutor’s obligation to disclose exculpatory evidence to the defense after charging a defendant with a federal crime […] Read More…

Posted by Hochman Salkin Toscher Perez P.C. Posted on Monday, December 14, 2020

We hope you are all staying healthy and safe. It has been challenging year—but it looks as if we are starting to turn the corner. Please join us Monday through Wednesday, January 25-27, 2021 for the USC Gould School of Law 2021 Virtual Tax Institute. This year’s Institute has a stellar line up of tax […] Read More…