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Charitable Contributions

Senior IRS Official Knew of Controversial Audits

Senior IRS Official Knew of Controversial Audits

As widely reported in the news, it appears that many senior IRS officials knew of the controversial audits for quite some time.  Internal Revenue Service scrutiny of conservative groups started earlier than previously known, and an official in Washington D.C. knew of the practice as early as 2011, contradicting earlier testimony, two revelations set to […]

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IRS Apologizes for Scrutiny of Conservative Groups

IRS Apologizes for Scrutiny of Conservative Groups

As widely reported in the news, the Internal Revenue Service apologized for what it said were mistakes in targeting tea-party and other conservative groups for extra scrutiny during the 2012 election campaign, but said its actions weren’t politically motivated. “We made some mistakes,” Lois Lerner, head of the IRS tax-exempt organizations division, told reporters. “Some […]

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On remand, Tax Court rules that facade easement lacks value & disallows charitable deduction

On remand, Tax Court rules that facade easement lacks value & disallows charitable deduction

On remand from the Second Circuit, which reversed the Tax Court’s initial disallowance of a facade easement deduction based on lack of specifics in the appraisal, the Tax Court in Scheidelman v. Commissioner,  TC Memo 2013-18, has concluded that the taxpayer wasn’t entitled to a deduction because the easement had no value for charitable contribution […]

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Donate Gifts Not Wanted

Donate Gifts Not Wanted

As reported in the news in the WS Journal, donating gifts not wanted serves multiple purposes. Here’s some good advice. Forget returning or repurposing. Be charitable with your unwanted holiday gifts. TheGivingEffect.com partners with more than 1,600 charities in need of a variety of merchandise, including clothing, books, toys, appliances, audio and video equipment, gift […]

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Donees liable for interest on gift tax: U.S. v. MacIntrye

Donees liable for interest on gift tax:  U.S. v. MacIntrye

A district court in U.S. v. MacIntyre (DC Texas June 7, 2012), 109 AFTR 2d ¶ 2012-868 has held that donees were liable for interest assessed under Code Sec. 6601 and Code Sec. 6621 on their separate personal liabilities created by Code Sec. 6324(b) as a result of the failure of the estate of the […]

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Tax Court: Charitable Contributions: Better Dot Your “I’s” And Cross Your “T’s”

Tax Court: Charitable Contributions: Better Dot Your “I’s”  And Cross Your “T’s”

Editor’s Note: what does the phrase “dot your i’s and cross your t’s mean?”  Well, a lot of things to a lot of people.  In the case of the IRS and Tax Court, it means you better follow procedure or else you lose.  In an article by Amy Feldman, Reuters columnist, which appeared on May […]

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IRS Updates Audit Technique Guide on Audit Issues with Artists, Art Galleries, and Charitable Donations

IRS Updates Audit Technique Guide on Audit Issues with Artists, Art Galleries, and Charitable Donations

The IRS publishes, on line, an Audit Technique Guide on a variety of subject, industries, and issues.  The Guide allows practitioners and the public access to the typical issues encountered by the IRS when auditing a tax return.  The Guide is invaluable and a welcome resource.  Recently, the IRS updated “The Artists, Art Galleries Audit […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney