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Taxpayer Rights

IRS Administrative & Tax Court Provisions in the “Protecting Americans from Tax Hikes” Act

IRS Administrative & Tax Court Provisions in the “Protecting Americans from Tax Hikes” Act

The “Protecting Americans from Tax Hikes (PATH) Act of 2015” Joint Committee on Taxation’s JCX-144-15, Technical Explanation of the “Protecting Americans from Tax Hikes (PATH) Act of 2015” Summary of the PATH Act. On December 17, the House passed a bipartisan, bicameral agreement on tax extenders—i.e., the 50 or so temporary tax provisions that are […]

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Business Tax Breaks in the “Protecting Americans From Tax Hikes” Act

Business Tax Breaks in the “Protecting Americans From Tax Hikes” Act

On December 18, Congress passed and the President signed into law a bipartisan, bicameral agreement on tax extenders—i.e., the 50 or so temporary tax provisions that are routinely extended by Congress on a one- or two-year basis—and numerous other tax provisions in the “Protecting Americans from Tax Hikes (PATH) Act of 2015” (the Act). The […]

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IRS Administrative Provisions in the “Protecting Americans from Tax Hikes” Act

IRS Administrative Provisions in the “Protecting Americans from Tax Hikes” Act

The “Protecting Americans from Tax Hikes (PATH) Act of 2015”. Summary of the PATH Act. Late on December 15, a bipartisan, bicameral agreement was reached on tax extenders—i.e., the 50 or so temporary tax provisions that are routinely extended by Congress on a one- or two-year basis—and numerous other tax provisions in the “Protecting Americans […]

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Non-Extender Provisions in the Protecting Americans From Tax Hikes Act

Non-Extender Provisions in the Protecting Americans From Tax Hikes Act

The “Protecting Americans from Tax Hikes (PATH) Act of 2015”.   On December 17, the House passed a bipartisan, bicameral agreement on tax extenders—i.e., the 50 or so temporary tax provisions that are routinely extended by Congress on a one- or two-year basis—and numerous other tax provisions in the “Protecting Americans from Tax Hikes (PATH) […]

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Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

During the second half of fiscal year 2014, the Treasury Inspector General for Tax Administration (TIGTA) completed 75 audits and 1,636 investigations, according to a report the agency recently released. (Semiannual Report to Congress – April 1, 2014-Sept. 30, 2014) TIGTA’s combined audit and investigation efforts “recovered, protected and identified monetary benefits totaling $16.6 billion,” […]

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Taxpayers Should Brace for IRS Bottlenecks – Service Could Be Slowest Since 2001

Taxpayers Should Brace for IRS Bottlenecks – Service Could Be Slowest Since 2001

Taxpayers Should Brace for IRS Bottlenecks – Service Could Be Slowest Since 2001, Says Oversight Agency, as reported in the WS Journal. Taxpayers are facing the worst service from the Internal Revenue Service since at least 2001, with more than half of callers unlikely to get through to the agency and average hold times of 30 minutes […]

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Taxpayer Advocate’s annual report emphasizes Taxpayer Bill of Rights and IRS funding

Taxpayer Advocate’s annual report emphasizes Taxpayer Bill of Rights and IRS funding

In IR 2014-3, National Tax Advocate (NTA) Nina Olson has released her 2013 Annual Report to Congress. The key areas are a proposal for a comprehensive Taxpayer Bill of Rights and a discussion of the inadequacy of the funding for IRS. The NTA has set up a webpage that has links to all of the […]

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Starve The IRS Beast, Punish The Average Taxpayer

Starve The IRS Beast, Punish The Average Taxpayer

Starve The IRS Beast, Punish The Average Taxpayer, as reported in Forbes. Some folks cheer when the Internal Revenue Service’s budget shrinks. Last summer, for example, a House subcommittee approved a 24% IRS budget cut, in part as punishment for the agency’s ham-handed handling of tax-exempt applications from Tea Party groups. But before you join […]

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TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved”

TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved”

TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved.”  Improved oversight of revenue officers at the Internal Revenue Service (IRS) is needed to ensure that case actions are completed timely, according to a report released publicly today by the Treasury Inspector General for Tax Administration (TIGTA). TIGTA’s review of a sample of cases […]

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TIGTA could not determine whether the IRS fully complied with I.R.C. § 6103(e)(8) requirements when responding to written collection activity information requests from joint filers

TIGTA could not determine whether the IRS fully complied with I.R.C. § 6103(e)(8) requirements when responding to written collection activity information requests from joint filers

FISCAL YEAR 2013 STATUTORY REVIEW OF DISCLOSURE OF COLLECTION ACTIVITY WITH RESPECT TO JOINT RETURNS Highlights Highlights of Report Number: 2013-30-079 to the Internal Revenue Service Commissioners for the Small Business/Self-Employed and Wage and Investment Divisions. IMPACT ON TAXPAYERS Internal Revenue Code (I.R.C.) Section (§) 6103(e)(8) gives joint filer taxpayers who are no longer married […]

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9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

In a victory for taxpayers, particularly here in California (which is within the jurisdiction of the 9th Circuit Court of Appeals), the 9th Circuit Court of Appeals affirmed the U.S. Tax Court in Wilson v. Commissioner, holding that the U.S. Tax Court has the authority to beyond the “administrative record” and go on a “fact […]

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Doing a 180 — IRS Revokes Acceptance Into OVDP!

Doing a 180 — IRS Revokes Acceptance Into OVDP!

As reported in the blog Angloinfo.com, there appears to be a growing concern that the IRS is revoking acceptance into the Offshore Voluntary Disclosure Program, aka Offshore Voluntary Disclosure Initiative, for a variety of reasons.  Here is the blog article. Should I Enter the Offshore Voluntary Disclosure Program? Making the decision to enter the Offshore […]

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Tax Hell: New Laws, New Reasons to Hire an Expert

Tax Hell: New Laws, New Reasons to Hire an Expert

Editor’s Note:  I liked this article due to the continuing complexity of the rules for proper income tax reporting. If it’s any comfort to know someone is feeling your pain this tax season, look no further than Nina Olson, the National Taxpayer Advocate at the IRS. In her annual report to Congress, she told lawmakers […]

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Contact between IRS Appeals and Area Counsel not prohibited ex-parte communications

Contact between IRS Appeals and Area Counsel not prohibited ex-parte communications

In Hinerfeld v. Commissioner, (2012) 139 T.C. 10, the Tax Court has held that communications between IRS’s Appeals Division and Area Counsel regarding an amended offer in compromise (OIC) did not fall in the category of prohibited “ex parte” communications. The case concerned an OIC with regard to unpaid trust fund recovery penalties under Code […]

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IRS Recent Notice: Levy and it’s effect

IRS Recent Notice:  Levy and it’s effect

As reported by the IRS, a levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. If you do not pay your taxes […]

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Tax Day: Filing tax returns? Owe money to IRS or State of California or other States? Help is Available

Tax Day:  Filing tax returns?  Owe money to IRS or State of California or other States?  Help is Available

Editor’s Note:  today is tax day, the last day to file with IRS your personal income tax returns (and State returns).  If you can’t pay what you owe in full, here are some options for you.  Note this is a repeat of my post of October 12, 2012, entitled “Tax Deadline is October 15, 2012:  […]

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Tax Deadline is October 15, 2012: Be ready – can’t file or pay? There are options, . . .

Tax Deadline is October 15, 2012:  Be ready – can’t file or pay?  There are options, . . .

Editor’s Note:  As we know, the deadline to file your individual tax return is Monday, October 15.  You don’t have to be a mystic or Carnac the Magnificent to predict the date.  And there certainly is no need to stress over the event, nor engage in widespread panic.  Some contemplative reflection is needed, and a […]

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TIGTA Report – Established IRS Procedures for Withdrawals and Releases of Notices of Federal Tax Lien are Not Always Followed

TIGTA Report – Established IRS Procedures for Withdrawals and Releases of Notices of Federal Tax Lien are Not Always Followed

Established IRS procedures for withdrawals and releases of Notices of Federal Tax Lien (NFTL) are not always followed and, as a result, an increased burden can be placed on taxpayers, the Treasury Inspector General for Tax Administration (TIGTA) said in an audit released on Aug. 27. (Audit Report No. 2012-30-096) IMPACT ON TAXPAYERS The purpose […]

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TIGTA Report: Review of Disclosure of Collection Activity with Respect to Joint Income Tax Returns is Not Verified by IRS

TIGTA Report:  Review of Disclosure of Collection Activity with Respect to Joint Income Tax Returns is Not Verified by IRS

Editor’s Note:  taxpayers who are divorced are allowed access to their ex-spouse’s income tax information.  This comes up in jointly filed tax returns, and there is a balance due on the return (or from an audit) and both spouse are making payments, for example, on the account.  TIGTA found it could not verify if the […]

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Identify Theft Is Causing Logjam at IRS – Refunds Delayed

Identify Theft Is Causing Logjam at IRS – Refunds Delayed

As reported in the WSJ, Identity Theft is causing a virtual logjam at the IRS for processing refunds due taxpayers.  Here’s the article: Why Won’t the IRS Take My Call? By Tom Herman Q:I am a victim of identity theft, and have become frustrated with the IRS. It takes more than 20 minutes to speak […]

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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