More and more consumers are buying all kinds of stuff online--over the internet from companies such as Amazon.  Many of these sales transactions occur without the payment of sales taxes, as the selling company likely has no physical presence in the state of the purchaser.   Many brick-and-mortar companies argued that they were at a disadvantage as they were forced to compel customers to pay more (often times 8% or more) to cover the state sales tax.  

Many couples file joint tax returns because in most cases it lowers their tax.  When filing jointly, however, both people are liable for the tax and any assessments imposed against the return.  This joint and several liability even survives the couple's divorce.  Joint and several liability means that each taxpayer is legally responsible for the entire liability. The IRS has provided for three types of relief from joint and several liability for spouses who filed joint returns.

Amendment to Alabama Child Support Computation for health insurance and reasons for deviation from guidelines.

On May 3, 2016, Alabama Governor Robert Bentley signed legislation that will effectively abolish common-law marriage as of Jan. 1, 2017. Those already involved in valid common-law marriages before the cutoff date will still be recognized by the state.

As someone who regularly deals with divorce, I always feel a special need to help those who are about to go through that process or who have gone through it and are in the process of rebuilding. There are a few things that someone contemplating a divorce should consider:

A recent decision by the Tax Court should serve as a warning to people that own multiple businesses but don't always "respect the corporate formalities" associated with each business entity. If you own more than one business and sometimes have Company A pay the expenses of Company B, or perhaps task an employee of Company A to do things for Company B, the IRS may deny your deductions.

For some the only hope of relief from unmanageable federal tax debts may be the statute of limitations on collection. In theory, the IRS has only 10 years from the date of assessment to collect. However, this 10-year limitation has many exceptions, waivers and overlapping extensions such that in all but the simplest of cases computing the correct “collection statute expiration date” is quite difficult.

Private collection agencies are now working for the IRS. In fact, for some hard to collect bills, the law now requires—rather than just permits—the IRS to use private collectors. Many people think that having the IRS farm out collection work to private contractors is a bad idea.  Here are 10 things you should know:

The IRS can deny and/or revoke passports. This is new ground in tax enforcement for the IRS.  It will make it harder for taxpayers with serious tax problems to flee the country. However, we think Congress was far more concerned with getting a delinquent taxpayer's attention. Here's why:

What to do when the IRS comes to collect.

It's tax filing season.  And again this year, we had some tax laws extended by Congress through 2016 or 2019, but some were actually made permanent.  I'm going to discuss those tax provisions that have been extended or made permanent for individual taxpayers. 

Criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud.  Information is also routinely received from the public as well as from ongoing investigations underway by other law enforcement agencies or by United States Attorneys offices across the country.

Social Security benefits are eligible for levy by the IRS.

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.

The Social Security system provides income to families of workers who die.  In fact, most children are eligible for benefits if a working parent dies.  Social Security provides a benefit similar to life insurance.  As you work and pay Social Security taxes, you earn credits toward your Social Security benefits.

Almost half of all marriages end in divorce.  This article discusses the rules on divorce and social security with the goal of helping you maximize your benefits.  Before filing for social security, you should get the facts on your marriage(s) durations and divorce dates.  

The "Cadillac Tax" is a 40% penalty (excise tax) on health insurance plans and a provision of the Affordable Care Act that takes effect on January 1, 2018.

If you withdraw money from your individual retirement account before age 59 1/2, you will generally have to pay a 10 percent early withdrawal penalty in addition to income tax on the amount withdrawn. This means a $5,000 withdrawal taken by a mid-career worker in the 25 percent tax bracket would result in $1,750 in taxes and penalties. But there are a variety of ways to avoid the IRA early withdrawal penalty if you meet specific criteria:

The Alabama Court of Civil Appeals issued a ruling concerning the post-divorce treatment of beneficiary designations naming a former spouse.