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IRS Audit of Home Office?

If an IRS auditor advises you a home office inspection tour is required under IRM Section 4.10.3.3.1 because you claimed a home office deduction, be advised the referenced IRM section as it applies to Reg Section 301.7605-1 applies to inventory and other asset related verification issues where there is a substantial relationship to income and not as a general blanket application.

Working Overseas? You May Have Tax Free Income

There is a law that allows for income earned while one is living overseas to be excluded from your US income taxes.

Do You Have an Accountable Business Plan

Reimbursements to yourself out of the business account for business expenses will not be deductible without a standing written agreement between stockholders and the business entity

  Tax Related Blogs & Links        

Cancellation of Debt
Employer Suicide?
Energy Efficient Deduction IRC 179D
Home Office Twisted To Extreme
Medical Residents and Social Security Tax
Is Your Legal Settlement Tax Free?
Mgmt Company: Landlord Trap
Retirement and Small Business Owners?
Manufacturing Credit May Apply to Your Small Business?
Representing Yourself Before The IRS?
Small Business Survival Guide?
Selling or Developing Real estate and Dealers?
IRC 761(a) Electing Out of Partnership Taxation
Business Deductions for Meals and Travel?
Golf Cart Tax Credit

Tax Services

     We Provide Tax Services For Any Tax Issue You May Have, Specializing in International, Complex Partnership and Other Choice of Entity Related Problems. Most Often, I Can Save You Money With Aggressive Tax Planning and Restructuring For Your Business. Most Business Owners Have major Errors on Their Business Tax Returns. Our Rates Are Low and We Never Charge For Phone Consultations. My Contacts Will Tell You That a Simple Phone Call Can Save a Taxpayer a Fortune.

International Taxation

     International taxation is probably one of the most confusing regimes in taxation, where mistakes can be very costly to a client. Most often, these mistakes are not discovered until the IRS imposes sanctions against a taxpayer, which is often too late to make the required amendments, because most elections in international taxation must be filed timely.
      A good example would be the election to treat rental property owned by foreign individuals as “effectively connected” to a US trade of business (Read More). Without making this timely election, the foreign party may not deduct rental expenses to offset the rental income and they may not retroactively make the election years later when the taxpayers are faced with a large assessment that often results in seizure of the property.
      If you are a law firm representing international clients, the need for multiple year tax filings is a very common service your clients will need, It is imperative for the accountant filing these returns to be an expert in international taxation, to have the work done right the first time.
      If you have left the US and are living abroad, or are planning to become an expatriate in the future, be aware of the new tax law changes under the HEART Act, affecting your US tax liabilities. If you are considered a “covered expatriate” under the law, a new exit tax along with taxes on distributions from trusts and to US beneficiaries can generate new tax liabilities.

Revenue Rulings

Once in a while, a tax preparer may make a mistake that can have serious consequences on the continued existence of the entity and invoke penalties and interest that may seem inescapable. It is possible that filing amended returns and requesting either a "Determination Letter" or a "Private Letter Ruling" with the IRS may resolve the issue.