Collection Due Process Hearings: Is it A Second Chance for Taxpayers to Litigate a Matter Previously Missed?

Introduction It happens all the time. Taxpayers are assessed tax liabilities by the Internal Revenue Service (IRS). To make matters worse for many taxpayers, they fail to timely petition the United States Court to contest the assessment. In many cases, had such a taxpayer timely petitioned the United States Tax...

Filing 2012 tax returns is bound to be a more frustrating process for California’s wealthiest residents

For California's wealthiest residents, filing their 2012 tax returns is bound to be a more frustrating process. In November 2012, a public vote led to the passage of Proposition 30, which retroactively increases tax rates for state residents earning $250,000 or more per year. The federal fiscal cliff deal that...