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Tax Court – Joint return not signed by wife was not a valid return despite intent to file jointly

Tax Court – Joint return not signed by wife was not a valid return despite intent to file jointly

Reifler, TC Memo 2015-199 The Tax Court has held that a joint return that was not signed by the wife was not a valid return and, as a result, imposed the failure-to-file penalty. In so doing, it rejected the taxpayer’s arguments that the return was valid either because it substantially complied with the valid return […]

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Taxpayers who filed using erroneous premium credit data may, but don’t have to, refile

Taxpayers who filed using erroneous premium credit data may, but don’t have to, refile

IRS has announced that taxpayers who were sent incorrect data on 2014 Form 1095-A, the form that provides data for individuals to compute the Code Sec. 36B premium tax credit, and who have already filed their 2014 tax returns, may, but do not have to, file amended 2014 returns to reflect information on corrected Forms […]

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Washington Alert – Enrolled Agents Need to Renew Enrollment, Tax Returns Filed but Customer Service Found to be Lacking

Washington Alert – Enrolled Agents Need to Renew Enrollment, Tax Returns Filed but Customer Service Found to be Lacking

Enrolled agents with Social Security numbers (SSNs) ending in 7, 8, or 9, or those without an SSN, who have not timely renewed their enrollment status, need to do so as soon as possible, IRS said on April 24. (e-News for Tax Professionals 2015-16) IRS announced that it is preparing to move these enrolled agents […]

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Invalid partnership return didn’t affect limitations period on assessment against partner

Invalid partnership return didn’t affect limitations period on assessment against partner

Chief Counsel Advice 201425011 In Chief Counsel Advice (CCA), IRS has determined that an LLC’s Form 1065, which wasn’t signed by a member manager but rather by a foreign entity, wasn’t a valid return. However, IRS further concluded that although the Form 1065 was invalid, the return that starts the running of Code Sec. 6501(a)’s […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney