Tax Justice Warriors

Episode 49: Tax Court Settlement Days

Tax Court Settlement Days are a chance for IRS Counsel and pro se petitioners to meet with the possibility of settlement before the calendar call or scheduled trial session for Tax Court.  Often, Low Income Taxpayer Clinics and pro bono attorneys assist to help explain the process to the petitioners to help them settle or prepare for trial.  Tax Court Settlement Days are happening more so the Pro Bono and Tax Clinic Committee held a session on elements of a successful Tax Court settlement day at the American Bar Association Section of Taxation 2019 May Tax Meeting.  Tune in to this episode for ideas on how to host a successful settlement day in your city.

 

Episode 48: Tax Court at the 2019 ABA Section of Taxation May Meeting

The U.S. Tax Court appeared on panel and in the audience at the 2019 ABA Section of Taxation May Meeting.  I note who was there and various panels the judges spoke on.  Particularly, I discuss the announcement of limited appearances at the Tax Court that will become effective in September of this year.  I also talk about an informative panel, Motions Practice in Tax Court: From Pleadings to Post-Trial Proceedings, sponsored by the Young Lawyers Forum.  There are some items the judges shared that would enhance one’s practice before Tax Court.

Note:  I mention the CDP panel as being next week’s episode.  I am now going to move that to episode 50.

 

Episode 47: IRS Commissioner Rettig at the ABA May Tax Meeting

Providing a recap of IRS Commissioner Charles Rettig’s talking engagements on Thursday and Saturday at the 2019 American Bar Association Tax Section May Tax Meeting.  He is consistent on messages to give back within the tax field, to support people (both taxpayers and the IRS), and for enforcement on both the civil and criminal tax laws.  What else did he have to say?  Plus, some news about recent items for tax and the LITC world.

Episode 46: 2019 ABA Tax Section May Meeting Followup

A followup of the 2019 ABA Tax Section May Meeting May 9-11.  Two talks from IRS Commissioner Rettig, Tax Court judges on panels and in the audience, a Tax Court announcement, our panel on Collection Due Process, and more.  Plus, May 10 had the IRS Kansas City Campus Combined Practitioner Liaison Meeting.  This episode is a recap and I will dig into several of these topics in future episodes.

Episode 45: 2019 ABA Tax Section May Meeting

Next week is the ABA Tax Section 2019 May Meeting in Washington, D.C. (May 9-11).  I talk about some highlights and panels I might attend.  IRS Commissioner Charles Rettig will be speaking twice, basically at the beginning and end of the conference (Tax Bridge to Practice and the plenary luncheon).  I also detail the Collection Due Process panel I will be on with Carolyn Lee (Morgan, Lewis and Brockius of San Francisco) moderating and panelists Tax Court Judge David Gustafson, Keith Fogg of Harvard Law School, Mitch Hyman of IRS Chief Counsel, Professor Erin Stearns from the University of Denver LITC, and me (William Schmidt, Kansas Legal Services LITC).  We hope it is an innovative panel, bringing discussion of possible solutions to help taxpayers through the process.  It would be wonderful if the panel leads to further discussion that brings systemic change in CDP for the better.

The next episode will be posted following the conference.

Episode 44: Liens and Levies, Part Two - Levies

Part of the tools the IRS uses in collecting amounts due from taxpayers are liens and levies.  It is easy for practitioners to get liens and levies confused, partly due to their similar names.  This is part two of a two-part series on liens and levies, focusing on levies.  The series dives into the nuances of liens and levies by using the presentation notes from the 2019 St. Louis, Missouri Congressional Liaison Meeting.

Episode 43: Liens and Levies, Part One - Liens

Part of the tools the IRS uses in collecting amounts due from taxpayers are liens and levies.  It is easy for practitioners to get liens and levies confused, partly due to their similar names.  This is part one of a two-part series on liens and levies, focusing on liens.  The series dives into the nuances of liens and levies by using the presentation notes from the 2019 St. Louis, Missouri Congressional Liaison Meeting.

Episode 42: Recent IRS Events in Missouri

IRS Commissioner Charles Rettig visited Kansas City this week and I got to visit with him.  The Congressional Liaison Meeting took place in St. Louis with presentations from TIGTA, the Taxpayer Advocate Service, Collections, and more.  Plus, there was a presentation including the IRS concerning identity theft.  I attended these meetings and give updates regarding those departments.

Episode 41: The Taxpayer First Act Revisited

The Taxpayer First Act brought controversy recently in the House of Representatives as various people disagreed with the portion related to the IRS Free File program.  The program prevents the IRS from offering their own free tax filing service while for-profit tax companies provide their own free tax software as an alternative.  I think the Taxpayer First Act should be examined in full rather than focusing on that portion alone.  Also, the U.S. Supreme Court is due to hear oral arguments this month in North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family Trust.  Learn about this state tax issue that brings taxes again before the U.S. Supreme Court.

Episode 40: Tax Notices and Other Issues

I am covering a couple items in this episode.  First, I hosted a panel at Kansas City's main comic convention, Planet Comicon, called "Business and Legal Issues for Comic Creators."  I discuss some of the issues comic creators will face.  Next, I talk about the IRS webinar "Filing is the Thing to Do, Even if You Have a Balance Due" - what I agree with and what I do not.  Finally, the main issue I focus on is a recent blog posting by the National Taxpayer Advocate discussing improvements needed for IRS notices.  She believes the notices can be improved with scientific methods and simplified to increase understanding and clarity.  Do I agree?  Here's a spoiler: Yes!