Resources Archive
June 13, 2024
Tax Alliance Conference 2024... [ read ]
May 4, 2024
American Bar Association (ABA) May Tax Meeting... [ read ]
May 1, 2024
Texas Bank and Trust - Longview, TX... [ read ]
April 24, 2024
Texas Bank and Trust - Tyler, TX... [ read ]
April 20, 2024
IRS and the Last Known Address Rule...
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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 address is the address that appears on the most recently filed and processed tax return unless the taxpayer has given the IRS clear and concise notification of a different address. If the IRS has properly mailed the NOD to the taxpayer's last known address and the taxpayer fails to file a petition with the Tax Court within 90 days, the IRS will assess the tax and penalties included in the NOD. Thereafter, the IRS contacts the taxpayer and begins collection activities.
April 19, 2024
Meadows Collier Congratulates 14 Firm Lawyers on being named D Magazine's 2024 Best Lawyers...
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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 unparalleled counsel in the Dallas area in one of 40 categories.
April 18, 2024
Tax Controversy: Litigation Overview and Tips... [ read ]
April 17, 2024
Reliance on Professional Advice Defense to IRS Penalties...
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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 Section 6662 - Imposition of Accuracy-Related Penalty on Underpayments. The most common penalties proposed by the IRS are negligence and substantial understatement of income tax, both of which are 20% of the tax due.
April 16, 2024
Willis-Knighton (WK) Eye Institute Seminar... [ read ]
April 11, 2024
