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Tax Articles

How to Get a ‘Fresh Start’ with the IRS

According to IR-2011-20 published on Feb. 24, 2011, in its latest effort to help struggling taxpayers, the Internal Revenue Service announced a series of new steps to help people get a fresh start with their tax liabilities. The goal is to help individuals and small businesses meet their tax obligations, without adding unnecessary burden to taxpayers.…


How do you request a CDP or equivalent hearing with the Offi ce of Appeals?

Complete IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing, or other written request with the same information and send it to the address shown on your lien or levy notice. To request an equivalent hearing, you must check the Equivalent Hearing box on line 6 of Form 12153 or if you don’t use Form 12513 write that…


Severance Payments NOT Subject to FICA Tax according to court, but ….

In February 2010, a federal district court in U.S. v. Quality Stores, Inc., (DC MI 2/23/2010) 105 AFTR 2d 2010-1110, ruled that severance payments made to terminated employees by a company going out of business were not “wages” subject to FICA. The Court said that “…where severance payments are intended to serve the same purpose as social security benefits, i.e., support for workers in…


Tax Treatment of Land Easement Transactions Rental Income vs. Sales Proceeds

According to the National Association of Tax Preparers the key to reporting transactions that involve land easements is to first determine whether the payment represents rental income or sale proceeds.  If the taxpayer was leasing a land easement for a specific period of time to (for example sake) a cellular provider, the taxpayer should be…


No Medical Expense Deduction Allowed for Precautions to Treat Future Disease

Under §213, a taxpayer is allowed to deduct the cost of preventing, treating, curing, mitigating, and diagnosing a disease that is existing or imminently probable for themselves or a family member. Doctors now can store cord blood of an infant that contains stem cells that may be used to treat or cure a disease. However, the cost to collect or store umbilical cord blood…


Truck Owners IRS Form 2290

e-Filing Form 2290, Heavy Highway Vehicle Use Tax Differences Between The Paper and Electronic Processes Q. Is there a cost associated with filing Form 2290, electronically? A. Yes, there is a cost associated with filing Form 2290, electronically. Taxpayers will incur the cost of IRS approved transmitter/software provider’s required service fees.  Note: The IRS does not…