Tax Justice Warriors

Those who do not want to pay their taxes may get swayed by tax protester arguments.  Tax protesters arguments range from the IRS not being an agency of the United States to several Constitutional arguments.  The IRS and Tax Court treat these as frivolous arguments.  If you test their patience, there are penalties the IRS and Tax Court can add to tax protester liabilities.  This episode looks at tax protester arguments and how they can hurt a tax case overall.

Nina Olson retires July 31, 2019 as National Taxpayer Advocate.  This episode is a discussion of her legacy.  She is closely connected with the Taxpayer Advocate Service so I discuss how they have helped me with identity theft and refund offset bypass cases.

Generally, taxpayers have 3 years to receive a refund for a tax year.  One exception is financial disability.  Learn about the documents necessary to prove financial disability.  Plus, some updates!

The Taxpayer Advisory Panel is a group of volunteer taxpayers working with the Taxpayer Advocacy Service and other IRS departments to improve communications between the IRS and taxpayers.  Learn more about them and find out tax news such as an update on private debt collectors working for the IRS, the latest report from the National Taxpayer Advocate Nina Olson, and more.

Happy Independence Day!  Tying into a celebration of freedoms in the United States, I discussed some barriers for practitioners.  One of them involves redactions of wage and income transcripts for clients.  The other involves practitioners being required to provide their social security numbers and dates of birth to the IRS in order to continue the phone call with the IRS.  Now, the IRS is doing this to prevent fraud and identity theft for taxpayers, but it also puts practitioners in a vulnerable spot regarding identity theft for them.  This is tricky because there are alternatives in place that could be used for a discussion with practitioners that does not put them in that vulnerable spot.

The anniversary of Tax Justice Warriors beginning is July 10.  For episode 52, I thought it would be a good time to take a look back at the first year.  What happened with tax in the last year?  Events like the Tax Cuts and Jobs Act, Government Shutdown, Retirement announcement of National Taxpayer Advocate Nina Olson, the Supreme Court’s Wayfair decision, and new IRS Commissioner Charles Rettig.  Each time, I try to bring interviews, news and education regarding the Low Income Taxpayer Clinic field, tax controversy and what is of interest to the general public.  In the coming year, I hope to increase my interviews and do even more.

HR 3151 is the new bill called the Taxpayer First Act.  It no longer refers to Free File.  It has passed the House and the Senate, ready for the President to sign it into law.  I discuss the various provisions in the bill, plus other news items.

For the 50th episode, a focus on the Collection Due Process (CDP) panel at the ABA May Meeting.  The group of us discussed issues with CDP and proposed solutions for making improvements.  It was a thorough discussion of the administrative phase, the judicial phase and a look at creative remedies.  We came not to complain about CDP, but to find ways to make the process better for taxpayers, practitioners, the IRS and the U.S. Tax Court.  Based on the panel, I make some vague announcements about how we look to continue the panel discussions and build a workgroup in the coming months.  Things are in the works but there is only so much I can say for now.

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.

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.