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Collection Due Process

Tax Court – no clear link from financial problems to not paying tax, so penalties, liens, levies applied

Tax Court – no clear link from financial problems to not paying tax, so penalties, liens, levies applied

Nutrition Formulators Inc., TC Memo 2016-60 The Tax Court has held that an employer did not have reasonable cause that would excuse penalties for failure to deposit employment taxes, failure to pay employment taxes shown on its return and failure to timely file a return, and that IRS settlement officers acted properly in sustaining lien […]

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No relief for taxpayer who received IRS notice after deadline for protesting it

No relief for taxpayer who received IRS notice after deadline for protesting it

Atuke vs. Commissioner of Internal Revenue, Order of Dismissal for Lack of Jurisdiction, Tax Court Docket No. 31680-15SL (Apr. 15, 2016). In an unpublished order for dismissal, the Tax Court has held that it had no jurisdiction to hear a taxpayer’s appeal, brought after the 30-day deadline, of IRS’s determination following a collection due process […]

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IRS publishes collection financial standards that are tougher on taxpayers

IRS publishes collection financial standards that are tougher on taxpayers

IRS webpage, “Collection Financial Standards” (revised Mar. 28, 2016). IRS webpage, “National Standards: Food, Clothing and Other Items” (revised Mar. 28, 2016). IRS has recently published updated charts that show amounts that are considered necessary expenses and thus are subtracted in computing the amount of income that a taxpayer has available for purposes of an […]

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IRS instructs its attorneys on how to handle disregarded CDP hearing requests

IRS instructs its attorneys on how to handle disregarded CDP hearing requests

Chief Counsel Notice 2016-008 Chief Counsel Notice CC-2016-008 (Apr. 4, 2016). In a Chief Counsel Notice, IRS has updated guidance to its attorneys for handling frivolous requests for hearings as part of collection due process (CDP) cases. The new guidance instruct its attorneys, in light of the DC Circuit’s holding in Rsykamp, not to contest […]

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Tax Court – gift tax return filed as part of settlement can’t escape late payment interest rules

Tax Court – gift tax return filed as part of settlement can’t escape late payment interest rules

Estate of La Sala, TC Memo 2016-42 The Tax Court has held that an estate’s agreement to file a gift tax return and pay the gift tax due with that return, as part of a settlement with IRS that reduced IRS’s proposed estate tax deficiency, did not prevent late payment interest from accruing with respect […]

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Tax Court – Notice of worker misclassification is treated like deficiency notice for CDP purposes

Tax Court – Notice of worker misclassification is treated like deficiency notice for CDP purposes

Hampton Software Development LLC, TC Memo 2016-38 The Tax Court has held that — for purposes of the rule in Code Sec. 6330(c)(2)(B) that permits a taxpayer to challenge the existence or amount of his tax liability at a collection due process (CDP) hearing if he did not receive a statutory notice of deficiency — […]

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Chief Counsel attorneys instructed on CDP proceedings following TEFRA audit

Chief Counsel attorneys instructed on CDP proceedings following TEFRA audit

Chief Counsel Notice 2016-007 Chief Counsel Notice 2016-007, Application of the Results of TEFRA Partnership Procedures in Collection Due Process Cases (Mar. 21, 2016). In a Chief Counsel Notice, IRS has instructed its attorneys on how the results from a TEFRA unified partnership audit and litigation procedure (so-called because those procedures were introduced in the […]

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Revised Offer in Compromise Booklet and Application – Updated Allowable Living Expense Standards for 2016

Revised Offer in  Compromise Booklet and Application – Updated Allowable Living Expense Standards for 2016

Revised Offer in Compromise Booklet and Application Coming The 2016 revision to Offer in Compromise Booklet Form 656-B will be available for download on Monday March 28. The booklet contains necessary forms and instructions for submitting an Offer in Compromise. Use of earlier versions may result in a delay in the processing of Offer applications. Information […]

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IRS must provide taxpayers a pre-assessment determination of responsible person penalty

IRS must provide taxpayers a pre-assessment determination of responsible person penalty

Romano-Murphy, (CA 11 3/7/2016) 117 AFTR 2d ¶ 2016-492 The Court of Appeals for the Eleventh Circuit, vacating and remanding a Tax Court decision, has held that Code Sec. 6672(b)(3)(B) — which provides for an extension of the statute of limitations on assessment where the taxpayer protests IRS’s preassessment determination of liability with respect to […]

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IRS reflects PATH Act in updated instructions to its attorneys on appellate review venue

IRS reflects PATH Act in updated instructions to its attorneys on appellate review venue

Chief Counsel Notice 2016-006 In a Chief Counsel Notice, IRS has updated guidance to its attorneys with respect to the venue for appeals of certain Tax Court cases for which the amount of deficiency is not the issue. The updates reflect changes made by the recently-enacted Protecting Americans from Tax Hikes (PATH) Act. Background. Code […]

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Tax Court doesn’t let IRS proceed with collection of taxpayer’s unpaid taxes by levy

Tax Court doesn’t let IRS proceed with collection of taxpayer’s unpaid taxes by levy

Allen, TC Memo 2016-13 In reviewing a determination by the IRS Appeals Office to proceed with collection of the taxpayers’ unpaid Federal income tax by levy, the Tax Court concluded that there were genuine questions of material fact to be decided at trial with regard to the taxpayers’ receipt of a notice of deficiency and […]

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Supplemental notice of determination didn’t confer Tax Court jurisdiction

Supplemental notice of determination didn’t confer Tax Court jurisdiction

LG Kendrick, LLC, (2016) 146 TC No. 2 The Tax Court has held that it didn’t have jurisdiction to review the filing of a notice of Federal tax lien (NFTL) for a taxpayer for a certain period, concluding that, where the original notice of determination was insufficient to confer jurisdiction on the Court, a supplemental […]

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Supreme Court won’t review case on IRS’s designation of hearing request as frivolous

Supreme Court won’t review case on IRS’s designation of hearing request as frivolous

Ryskamp, (CA DC 8/14/2015) 116 AFTR 2d 2015-5614, cert denied 1/11/2016 The Supreme Court has declined to review a decision of the Court of Appeals for the District of Columbia Circuit which held that Code Sec. 6330(g)’s prohibition of further review of frivolous requests for a collection due process (CDP) hearing does not preclude the […]

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Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Matthews, TC Memo 2012-225 The Tax Court has held that the fact that the Code exempts veteran’s disability benefits from federal income tax and makes those benefits exempt from levy does not mean that IRS cannot consider a taxpayer’s receipt of those benefits when determining his “ability to pay” for purposes of establishing an installment […]

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Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference On December 3, one day before the expiration of the previously-passed temporary funding measure, both chambers of Congress passed H.R.22, the “Fixing America’s Surface Transportation (FAST) Act”. The bill was sent to President Obama for his expected signature. In addition to authorizing federal surface transportation programs through […]

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No levy to be imposed on Social Security disability insurance payments

No levy to be imposed on Social Security disability insurance payments

In a memo to its Collection staff, IRS’s Small Business/Self-Employed (SB/SE) Division has stated that it will not levy on Social Security disability insurance payments that are payable after Oct. 3, 2015. Click here for IRS’s Small Business/Self-Employed Division memo “Federal Payment Levy Program – Exclude Disability Insurance Payments” (Oct. 7, 2015). Background. Code Sec. 6331(a) […]

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IRS won’t levy on Social Security disability insurance payments

IRS won’t levy on Social Security disability insurance payments

In a memo to its Collection staff, IRS’s Small Business/Self-Employed (SB/SE) Division has stated that it will not levy on Social Security disability insurance payments that are payable after Oct. 3, 2015.  Click here for IRS’s Small Business/Self-Employed Division memo “Federal Payment Levy Program – Exclude Disability Insurance Payments” (Oct. 7, 2015). Background. Code Sec. […]

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IRS correspondence was “notice and demand” that ended stay of collection statute of limitations

IRS correspondence was “notice and demand” that ended stay of collection statute of limitations

Godley, Jr., (DC NC 9/29/2015) 116 AFTR 2d ¶ 2015-5295 A district court has held that: a) the suspension of the 10-year statute of limitations (SOL) on tax collection, that applies when an estate’s Code Sec. 6166 (deferred payment of estate tax) election is in place, is lifted when the estate fails to timely make […]

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No intentional disregard where taxpayer sent W-2s to employees but not to SSA

No intentional disregard where taxpayer sent W-2s to employees but not to SSA

John C. Hom & Associates, Inc., TC Summary Opinion 2015-49 In a summary opinion, the Tax Court has held that where an owner-president of a small corporation failed to file the corporation’s Forms W-2 with the Social Security Administration (SSA), but sent Forms W-2 to his employees and believed he sent them to SSA, the […]

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Tax Court can review IRS determination that taxpayer’s CDP hearing request was frivolous

Tax Court can review IRS determination that taxpayer’s CDP hearing request was frivolous

Ryskamp, (CA DC 8/14/2015) 116 AFTR 2d ¶ 2015-5142 A divided Court of Appeals for the District of Columbia Circuit, affirming the Tax Court, has held that Code Sec. 6330(g)’s prohibition of further review of frivolous requests for a collection due process (CDP) hearing does not preclude the Tax Court from determining whether IRS articulated […]

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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