Taxation

 

  • $4,500,000.00 tax refund case entitled Estate of Louise Blythe Timken v. United States, Case No. (USDC ND Ohio), specifically involving the grandfather clause of the generation skipping transfer tax.
  • Filed amicus briefs in the Sixth Circuit and the U.S. Supreme Court in Estate of Gerson v. Commissioner of Internal Revenue, Case No. 07-1064, which also involved generation skipping trannsfer tax issues.
  • Filed petition in U.S. Tax Court in William J. Ross v. Commissioner of Internal Revenue, Case No. 2007-M-117 (U.S. Tax Court), involving claim that IRS violated Collection Due Process statute and regulations.
  • Filed declaratory judgement action in Stark County Community Action Agency v. Walter Henderson Case No. 5:06-CV-2530 (USDC ND Ohio) involving multiple tax issues about tax exempt status, prohibited transactions, and compensation.
  • Representing Ohio Company in dispute with U.S. Department of Labor concerning alleged ERISA violations related to ESOP. Case remains at administrative level.
  • Representing doctor and spouse in issue involving charitable contributions of non-cash items. Getting ready to file tax refund case. Presently claims for refund are pending before the IRS.
  • Representing taxpayer in Collection Due Process hearing before IRS Appeals office in March related to Offer in Compromise rejected by the centralized OIC office.
  • Represented taxpayer at CDP hearing in March 2009 seeking uncollectable status for taxpayer who fell substantially behind on payroll and income taxes and whose business has taken a turn for the worst.
  • Handling appeal in IRS Appeals Office from examination of income tax returns in which the principal issue is whether the taxpayer is a real estate professional within the meaning of Internal Revenue Code Section 469.
  • Filed an appeal from examination report proposing to change income tax returns of construction contractor to include unreported income, disallow certain expenses, and impose fraud penalty against the taxpayer.  Also includes innocent spouse claim made by contractor's spouse.
  • Representing the taxpayer currently in dispute with IRS about the taxability of life insurance proceeds erroneously reported on IRS Form 1099.
  • Working with taxpayers who just completed a bankruptcy who want me to prepare an Offer in Compromise to deal with un-discharged civil trust fund recovery penalty assessments made against them for failed businesses which had put them in the personal bankruptcy.
  • Putting together an Offer in Compromise which was assigned to Hattiesburg, Mississippi for review.
  • Representing taxpayer in trying to negotiate payment arrangements with the IRS for admittedly delinquent tax liabilities for the years 2007 and 2008.
  • Provided advice to taxpayers on preparation of 2008 tax return that involved numerous issues including whether the taxpayers realize discharge of indebtedness income and whether the taxpayer can avoid the 10% additional tax on distributions from an IRA because of the taxpayer's disability.
  • Prepared fiduciary income tax returns for various estates.
  • Provided advice to out-of-state client concerning appeal of penalty assessments proposed to be made against the client. 
  • Negotiated payment agreement for delinquent income tax liability with the IRS after persuading the IRS that there was no basis for any attempted assertion of civil trust fund recovery penalty against taxpayer from failed business enterprise with which he has been involved. 
  • Providing appropriate grounds and amount for an Offer in Compromise to be submitted to the IRS.Consideration of whether an ambulance can qualify for special tax treatment under Internal Revenue Code §150 on behalf of tax exempt organization.
  • Researching and providing additional information on the tax return preparer penalty.
  • Negotiating and resolving civil trust fund recovery penalty assertion made against the taxpayer from failed business enterprise that he was associated with.
  • Preparing and filing numerous requests for Collection Due Process hearing with the IRS.
  • Preparing private letter ruling request ultimately submitted to the IRS concerning selected issues related to tax exempt organization.
  • Preparing, negotiating, and resolving Offer in Compromise with the IRS.
  • Resolving issue of whether an individual was an employer for federal tax purposes in dealing with the IRS
  • Presenting innocent spouse case to IRS.
  • Meetings with IRS special agents to try to turn a case from the criminal track onto civil track.
  • Successfully presented case establishing no basis for civil trust fund recovery penalty against the taxpayer.
  • Representing taxpayers at various hearings before IRS Appeals Office in Cleveland, Ohio concerning various substantive tax issues.
  • Successfully persuading IRS to abate proposed civil trust fund recovery penalty asserted against a taxpayer. 
  • Providing advice to real estate company about selling a property with negative cash flow that will generate tax liability without cash to pay the tax.