- Posts by Michael S. RaumShareholder
Mike also represents taxpayers in disputes with the Internal Revenue Service (IRS) or the State of North Dakota. These include audits as well as complex collection matters. He frequently works with individuals and businesses on ...
Under IRC § 6330, a taxpayer is entitled to a “collection due process” (CDP) hearing before the IRS Appeals Office can take any enforced collection action.
One of the largest sources of stress for a taxpayer with significant federal tax debts is whether the IRS can take his or her house. For many taxpayers, the family residence is the most important source of their wealth. In addition, it is not just their house, but their home—a source of happiness and joy and family community. The prospect of losing a home therefore not only threatens financial loss, but it is often emotionally taxing as well.
- What? Another Supreme Court Tax Case? Yup, but you really ought to watch THIS one…
- The Tangled Web of Worker Classification: Different Legal Standards Weave Confusion
- How to Undermine Your Tax Positions: Let’s Talk About Privilege
- Professor Moriarty Is Going to Make an Appearance at the U.S. Supreme Court
- Minnesota Ends COVID-19 Nexus Relief
- Less Than Meets the Eye: SCOTUS Holds Tax Court Petition Deadline Not Jurisdictional
- The Glory of Junk Mail
- Double, Double Toil and Trouble: DOL and IRS Penalties for Failure to File Form 5500
- As Sherlock Holmes Would Say, “The Game’s Afoot”: A Possible SCOTUS Tax Case?
- Down the Rabbit Hole: Should Companies Let Employees Work from Other States?