The Last Filed Rule Overruled? IRS Collections Now Uncertain

Taxpayers will often file tax returns that do not report all of their allowable deductions and credits, with the intent of going back and filing amended returns once they are able to determine the correct deductions and credits.  Can the IRS base its collection analysis on the originally-filed but incorrect tax returns?  The court recently…

Can the IRS Disclose My Tax Return?

Clients often ask us whether the IRS can disclose information that they provided to the IRS.  The short answer is “no,” but there are a number of exceptions.  This article examines the rules that prohibit IRS employees from disclosing taxpayer information and some of the remedies that are available if the IRS violates the rules.…

10 Common Complaints About Tax Return Preparers

Here are ten of the common complaints that are filed with the IRS about tax return preparers: Claims false exemptions or dependents or claims false expenses, deductions, or credits on your tax return. Files a tax return that does not match the the copy provided to you. Fails to file your tax returns. Fails to…