Tax Litigation Law Office of Scott Kauffman
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October 2013 Archives

Struggling taxpayers, part 1: tax issues related to job loss

“You can’t get blood from a stone,” goes the old phrase. Lawyers who are seeking to collect on judgments in favor of their clients know this phrase, and the reality it points to, very well. So, of course, do debt collectors – though those collectors sometimes try to squeeze even when there is nothing there.

Foreign accounts: criminal case proceeds against former UBS banker

A month ago, in a two-part post, we compared the radically revised regime for offshore account tax compliance to global climate change. One of the examples we gave of this new regime was the U.S. government action against the Swiss banking giant UBS.

Partnership form and IRS penalties: Supreme Court hears tax case

The U.S. Supreme Court does not accept tax cases very often. But earlier this month, the Court heard oral arguments in United States v. Woods, a case involving a challenge by two businessmen to the severe tax penalty imposed on them by the IRS.

Offshore accounts: how will the shutdown affect FATCA rollout?

The partial shutdown of the U.S. government has furloughed nearly 90 percent of IRS workers. And so, in the run-up to yesterday’s October 15 filing deadline for those who requested a six-month extension, the IRS had no one available to respond to taxpayers’ questions.

The shutdown: audits suspended, but not criminal investigations

Last week we wrote about the changed tax-compliance climate for offshore accounts. This week, with the partial shutdown of the federal government, we find ourselves exploring a different type of change: the effect of the shutdown on IRS activities.

How much is a work of art worth (on a tax return)?

On one level, the question of an art object’s worth is a philosophical one. But the Internal Revenue Service is not generally known for its aesthetic interests. When the IRS takes an interest in the transfer of a painting, it is probably because the agency has a stake in determining its monetary value.