Answers to Frequently Asked Questions

What Is an IRS Tax Assessment?

What is Audit Reconsideration?

What Is a Federal IRS Tax Lien?

When Can the IRS Levy or Garnish?

Can The IRS Levy or Garnish My Bank Accounts?

How Long Does the IRS Have to Collect? What Actions Extend the IRS’s Time to Collect?

Does the IRS Have Discretion to Apply Lower FBAR Penalties?

When Will the IRS Waive Penalties?

Does Filing an Amended Tax Return Extend the IRS Statute of Limitations to Audit or Assess?

Which is Better, a C-Corp or Pass Through?

What Is An IRS Jeopardy Levy?

Does the Full Payment Rule in District Court Tax Refund Suits Include Tax, Penalties, and Interest?

How Long Do You Have to File a Complaint in District Court Once a Refund Claim is Rejected by the IRS?

Should I Use My CPA, Return Preparer or Tax Planner to Represent Me in an Audit or in Tax Court?

What is the Estate Tax Exemption (January 2019)?

When Can I take Casualty Theft Losses On My Tax Return?

When Are Legal Fees Deductible as Employee Business Expenses?

What Do I Do If I Receive a Letter 5101?

Where Can I File A Quiet Title Action to Remove a Federal Tax Lien?

What If the Escrow Company Found Someone Else’s Tax Lien (e.g., a nominee or alter ego lien) is Attached to My Property?

What Does it Mean for a Lien to be “Choate?”

Who is the CDTFA and What Happened to the BOE?

Can I Get a Face to Face Meeting With the IRS in a Collection Due Process Hearing?

Does Res Judicata Apply to Stipulated Tax Court Decisions?

Can I Use Homestead to Protect My Property From the IRS?

When Can a Court Use Its Discretion to Decline Foreclosure of Property Subject to a Federal Tax Lien?

Can I Be Personally Liable for an Estate, Trust, or Conservatee’s Taxes?

Can I Enforce a Money Judgment or Judgment Lien Against a California Conservatorship?

How Can I Subpoena an IRS Official in a State Court Action?

Can I Get Costs and Fees for Filing a Federal Tax Lien Interpleader Action?

Can an Unrecorded Deed Defeat an IRS Federal Tax Lien in California?

FAQ’s for Prospective Tax LLM Students

Is Getting a Tax LLM A Good Idea? Part 1: LLM Programs Grew More Competitive…

Is Getting A Tax LLM A Good Idea? Part 2.1: Is It Worth the Cost?

Is Getting a Tax LLM a Good Idea? Part 2.2: Value of a Tax LLM After Your First Job

Is Getting a Tax LLM a Good Idea? Part 3.1: Ranking the Top Tax LLM Programs (2014)

Is Getting a Tax LLM a Good Idea? Part 3.2: Ranking the Top Tax LLM Programs – Update (2019)