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Equitable recoupment

Court of Appeals: Equitable recoupment no help to misclassified employee

Court of Appeals: Equitable recoupment no help to misclassified employee

Karagozian, (CA 2 3/2/2015) 115 AFTR 2d ¶ 2015-492   The Court of Appeals for the Second Circuit, affirming the Tax Court, has held that an employee who underpaid his 2008 income tax and overpaid his 2002-2008 FICA tax, as a result of his employer misclassifying him as self-employed, couldn’t use the equitable recoupment doctrine […]

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Res judicata barred IRS from offsetting refund by tax due for earlier year and no relief under equitable recoupment theory

Res judicata barred IRS from offsetting refund by tax due for earlier year and no relief under equitable recoupment theory

In Batchelor-Robjohns v. U.S., (DC FL 11/13/2013) 112 AFTR 2d ¶ 2013-5488, a district court has held that IRS erroneously determined that a now-deceased individual failed to report $5.8 million in income on his 2000 income tax return. It also held that res judicata barred IRS from offsetting the refund due for 2000 by the […]

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Equitable recoupment, mitigation no help to misclassified employee

Equitable recoupment, mitigation no help to misclassified employee

The Tax Court decided in Karagozian v. Commissioner, T.C. Memo 2013-64, that an employee who underpaid his 2008 income tax, and overpaid his 2002-2008 FICA tax, as a result of his employer misclassifying him as self-employed, couldn’t use the equitable recoupment or mitigation doctrines to offset his underpayment with any of the previous year overpayments. […]

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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