This is the sixth article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, estate tax, and sales and use tax. Non-residents are usually [...]
This is the fifth article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, estate tax, and sales and use tax. Non-residents are usually [...]
This is the fourth article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, gift tax, estate tax, and sales and use tax. Non-residents [...]
This is the third article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, gift tax, estate tax, and sales and use tax. Non-residents [...]
This is the second article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, gift tax, estate tax, and sales and use tax. Non-residents [...]
This is the first article in a series dedicated to the rules regarding who qualifies as a “resident” of the State of Minnesota for tax purposes. Status as a resident of Minnesota is important as all Minnesota residents are subject to Minnesota individual income tax, gift tax, estate tax, and sales and use tax. Non-residents [...]
On September 16, 2013, the IRS issued Revenue Procedure 2013-34, which establishes new rules for evaluating Innocent Spouse Relief cases under IRC Section 6015(f) for “Equitable Relief.” The guidelines for evaluating Equitable Relief cases in Revenue Procedure 2013-34 supercede the prior guidelines in Revenue Procedure 2003-61. Revenue Procedure 2013-34 is effective, in general, for cases [...]
In a previous blog article, we addressed the courts invalidating the Internal Revenue Service’s (IRS’s) two-year statute of limitations for claiming innocent spouse relief pursuant to IRC Section 6015(f). Subsequently, the IRS issued interim guidance and stopped enforcing the two-statute of limitations for these claims. On August 12, 2013, the IRS issued proposed Treasury Regulations [...]
This is the second article in a series of articles regarding recovering administrative costs and legal fees from the Internal Revenue Service (IRS). This article explains one of the many requirements to recovering administrative costs and legal fees, the “prevailing party” requirement. Our previous blog article describes the other basic requirements. A party seeking to [...]
This is the first article in a series dedicated to recovering administrative costs and legal fees from the Internal Revenue Service (IRS). This article is a starting point for making a claim for administrative costs and legal fees as it describes the basic requirements. On occasion, the Internal Revenue Service (IRS) or one of its [...]