Articles and News
Limited Partners and Self-Employment Tax: What Alabama Business Owners Should Know
The Fifth Circuit withdrew its January 2026 opinion on the limited partner exception to self-employment tax, and the Second Circuit has now ruled as well. Both courts focus on whether a partner manages or runs the business. Neither decision binds Alabama taxpayers, whose Tax Court cases generally remain governed by the Tax Court’s own passive-investor analysis.
IRS Appeals and Reconsideration: How the Process Works
A practical guide to IRS appeals and audit reconsideration for Huntsville taxpayers who disagree with audit results or tax assessments. Covers 30-day letters, CDP hearings, penalty appeals, and how to challenge incorrect IRS findings.
How to Respond to an IRS Audit Notice
A clear, local guide for Huntsville taxpayers who receive an IRS audit notice, including CP2000 notices, Letter 566, and full examination letters. Learn what the IRS wants, what documents to gather, and how professional representation protects your rights and reduces risk.
Resolving Tax Compliance for Long‑Delayed Estates
This article outlines the key steps to bring an unfiled estate into compliance, focusing on IRS procedures, fiduciary obligations, and penalty mitigation, with citations to relevant legal authority.
Estate Planning: Trusts, Taxes and Basis Step-Ups
Article on how trusts affect estate taxes and basis step-up. Explanation of the trade-offs between estate tax and capital gains taxes.
IRS COVID-19 People First Initiative
IRS COVID-19 Tax Relief and the People First Initiative
Coach's IRS Tax Court Win
Coach Saban wins a Tax Court case against the IRS involving a worthless debt on $2 million dollars he had loaned for a real estate construction project.
Taxes on Using Ebay and Paypal
Sellers who use Ebay and Paypal or other payment processors may receive Form 1099-Ks.
Estate Tax Exemption
Most people never pay estate taxes because of the exemptions that apply to the tax, and the estate tax exemptions for 2015 and 2016 may save taxpayers millions of dollars. that would otherwise go to the IRS. How much is the estate tax exemption for 2015 and 2016?
Affordable Care Act--Loss of Health Insurance Subsidies
Under federal rules, anyone who receives an insurance subsidy must file a tax return to verify that the person was eligible and received the proper amount of financial assistance based on household income. There is the risk of loss of health insurance subsidies for failure to file tax return.
Taxation of Irrevocable Trusts
As we approach another tax season, an area of taxation that can be complicated for taxpayers involves the tax treatment of irrevocable trusts.
IRS Offer In Compromise
An offer in compromise allows you to settle your tax debt for less than the full amount you owe.
IRS Foreign Bank Account Disclosure
The IRS has announced updated procedures for taxpayers to file overdue FBAR (Foreign Bank Account Report) foreign account disclosures.
Home Office Tax Deduction and Safe Harbor
Self-employed individuals and employees who work out of their home are allowed to deduct business expenses relating to part of their home.
Tax Treatment of Retirement Assets and Pension Benefits
Pension benefits and retirement savings often constitute a client’s most valuable assets, and are viewed as a safety net.