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Results: 1-10 of 26

Taxbuyer's interest in property is not "perfected" under fraudulent transfer statute until deed is recorded

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • July 28 2010

Keith and Dawn Smith lived in their Joliet, Illinois home for years

Internal Revenue Code 7433(e) is the exclusive taxpayer remedy for IRS's willful violation of a discharge injunction

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • August 2 2010

Nancy Kovacs accumulated some federal income tax liability in the early 1990s

Pro-rata calculation of pre-petition portion of tax refund was reasonable

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • August 11 2010

Andrea Meyers filed a Chapter 7 petition for bankruptcy relief on September 25, 2007

Treasury Department acted within its authority adopting two-year filing deadline for innocent spouse relief

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • June 17 2010

Kathy Lantz was married to a dentist with whom she filed joint federal tax returns

Bankruptcy court's order denying a plan objection is not appealable

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • June 25 2010

When Lonnie McKinney fell behind on the property taxes for his Peoria County duplex, the county sold the tax debt to Salta Group

Supreme Court rules on medical students' employee status

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • January 11 2011

The Supreme Court ruled unanimously this morning that medical students training to be residents are employees, and not students, and therefore are subject to Federal Insurance Contributions Act taxes (Mayo Foundation for Medical Education and Research v. United States, U.S., No. 09-837, 11111

County tax board members receive absolute immunity

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • January 31 2011

Raymond Heyde owns residential property in Tazewell County, Illinois, just south of Peoria

Indiana tax preparer's seasonal compensation is not "wages"

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • February 1 2011

Amorita Thomas worked as a seasonal tax preparer for H&R Block for the 2005-06 and the 2006-07 tax seasons

IRS’s recent action against HSBC highlights need for U.S. taxpayers with undisclosed offshore accounts to consider voluntary disclosure under the irs’s latest voluntary disclosure initiative

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • April 18 2011

On April 7, 2011, the U.S. Department of Justice filed a petition with the U.S. District Court for the Northern District of California seeking, in effect, to require HSBC India to turn over information regarding U.S. holders of accounts there

Taxpayer fails to substantiate error in Tax Court's underreported income and fraud findings

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • April 25 2011

Scott Cole is a licensed attorney in Indiana, specializing in business law and tax consulting