Alphabet Soup for Offers In Compromise
See attached outline.
Primer On Civil Tax Penalties
Attached is an outline on civil tax penalties. It is merely a general outline to provide a working knowledge of what might be described as “nettlesome penalties” that have a bad habit of cropping up when you least expect it.
Collection Due Process Procedures
Attached is a quick and dirty outline containing the procedures for Collection Due Process.
Taking Off The Gloves: What to Expect In U.S. Tax Court
Navigating the rules and procedures of U.S. Tax Court is like trying to navigate the maze in the annual Triwizard Tournament at Hogwart’s School of Witchcraft and Wizardry. For those unfamiliar with the Triwizard Maze, it was populated by various obstacles and dangers that each Champion had to overcome. The first wizard to successfully navigate the maze […]
A Primer On The Law On Experts
Please see attached.
Getting To Know IRS Appeals
IRS Appeals is where most tax cases are settled. It functions as an independent administrative forum for dispute resolution (granted by the 1998 Reform Act) with the authority to settle deficiency, refund, and collection cases. Appeals does not have to subject their settlement to approval from compliance or collections or Chief Counsel, otherwise it wouldn’t be independent. Click […]
Crawford and The Sixth Amendment Right to Confrontation
Please see attached.
The Law Surrounding “Stop & Frisk” In New Jersey
The State and Federal Constitutions guarantee “[t]he right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures.” U.S. Const. amend. IV; N.J. Const. art. I, ¶ 7. The right of the people to be secure in their persons, houses, papers and effects, against unreasonable searches and […]
State v. Henderson: A Case that Forever Changed the Landscape of Eyewitness Identification Evidence in New Jersey
Acknowledging that “eyewitness identification is the leading cause of wrongful convictions across the country,” five years ago the New Jersey Supreme Court adopted a revised framework for assessing the admissibility of eyewitness identification evidence. State v. Henderson, 208 N.J. 208 (2011). Prior to the Supreme Court’s decision in Henderson, the framework for the admissibility of identification evidence was set […]
One Way of Attacking Casualty Losses
Attached is a shorthand outline for attacking casualty losses.