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IRS Agent Causes Grief For Taxpayer’s Spouse By Being Helpful

IRS Agent Causes Grief For Taxpayer’s Spouse By Being Helpful

Generally, pursuant to section 6011(a) a taxpayer obligated to file a Federal tax return must conform to the forms and regulations prescribed by respondent. Even though signed by petitioner and Mr. Rodriguez, the consent is hardly a form described in section 6011 or section 1.6011-1, Income Tax Regs. Furthermore, a Form 4549 is not signed by the taxpayer under penalties of perjury, one of the critical requirements for a document to be treated as a Federal income tax return.  Petitioner’s argument that the consent should be treated as a joint return is rejected.

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Another Proof That S Corp Can Be Best Choice For Professional Practices

Another Proof That S Corp Can Be Best Choice For Professional Practices

Anybody with a professional practice netting anywhere above the very low six figures needs to have an extremely good reason to consider continuing as a C corporation in light of this and similar decisions.  Also this is probably another sign that using S corporations to avoid some, but not all, payroll tax is a very solid strategy.

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Zombies Can’t File Tax Court Petitions

Zombies Can’t File Tax Court Petitions

Unlike a traditional statute of limitations, the 90-day period of section 6213(a) generally cannot be tolled or extended.  Jurisdictional statutes such as section 6213(a) are conditions on the waiver of the Federal Government’s sovereign immunity and must be strictly construed.  Section 6213(a) provides that a petition may be filed by the taxpayer during the 90-day period. Petitioner’s suspension under Cal. Rev. & Tax. Code sec. 23301 deprived it of the capacity to sue under section 6213(a) and prevents its corporate revival from prejudicing respondent’s defense of lack of subject matter jurisdiction.

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