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July 2013 Archives

Failing to change mailing address leads to trouble for taxpayer

On Sunday, we discussed a few tips for California businesses that outsource the handling of employment tax duties to third parties. Today, we have an ever more basic--yet critical--tax hint for businesses and it applies whether taxes are outsourced or completed in house: if you move, tell the IRS.

Revisiting the question of audit criteria: IRS reviews process

Prudent taxpayers naturally want to minimize their chances of an IRS tax audit. That is why, in March of this year, we devoted a three-part series of posts to some of the leading red flags that an audit may occur. This series covered such items as unusual tax deductions and failure to report miscellaneous income. It is also generally known that the chances of being audited rise with income.

Payroll taxes and third-party payers: knowing who is responsible

The IRS is well aware that issues can arise for businesses that outsource the handling of their employment taxes to third parties. We discussed this issue in our April 26 post, examining the question of what happens when the third party fails to pay taxes due to fraud or financial problems.

Carrots and sticks in offshore account disclosure

The imagery of carrots and sticks is of course not literal. It dates to a time when horses, not motor vehicles, powered human commerce and culture. But we also know what the imagery implies. Carrots are supposed to provide incentives while sticks entail consequences.

Swiss banking privacy enters an uncertain new era

The privacy of Swiss bank accounts was once inviolable. Today, however, those historic bank secrecy protections are in a state of flux. As we discussed in our Mary 31 post, the Swiss government has decided to permit Swiss banks to provide American tax authorities with aggregate statistical data about U.S. taxpayers.