For years, the IRS has offered alternative dispute resolution (ADR) at various stages of the tax administrative process. Use of ADR, however, has been declining in recent years. With this new office, IRS Appeals aims to make...
IRS and the Last Known Address Rule
When the IRS issues a Notice of Deficiency (NOD), I.R.C. Sections 6212(a) and (b)(1) require that the NOD be sent to the taxpayer’s “last known address” by certified or registered mail. The taxpayer’s last known...
Meadows Collier Congratulates 14 Firm Lawyers on being named D Magazine’s 2024 Best Lawyers
Meadows Collier is proud to announce that 14 firm lawyers have been named D Magazine’s 2024 Best Lawyers. The attorneys selected to D Magazine’s Best Lawyers list are peer-nominated on the basis that they offer...
Reliance on Professional Advice Defense to IRS Penalties
When the IRS proposes changes to a taxpayer’s return that result in an underpayment of tax, it will always consider penalties under Internal Revenue Code § 6662 – Imposition of Accuracy-Related Penalty on...
In grand finale style, the IRS released its last entry to its 2024 Dirty Dozen List with a catch-all listing of transactions and invitation to taxpayers to be a whistleblower. The IRS wrapped up its 2024 Dirty Dozen list with...