Published Articles

The attorneys at Segal, Cohen & Landis have written articles and legal briefs on a wide range of topics pertaining to tax controversy which have been published in reputable outlets such as Thompson Reuters, Haute Lawyer along with local and national news platforms. They have also served as legal authority in several court cases. Some of those articles are reproduced here for your reference.

Selling Property Subject to a Federal Tax Lien

Selling Property Subject to a Federal Tax Lien


As discussed in our last article, “The Federal Tax Lien: A Staple of IRS Enforcement Action,” the Internal Revenue Service will file a tax lien against you when you fail to pay your taxes.  The lien attaches to all property you own, becomes public record, and puts others on notice of the IRS’ legal claim to your property. If there is a federal tax lien on your home, typically you must satisfy the tax lien before you can sell or refinance the property.  However, most buyers will not purchase a home subject to a tax lien and most lenders will…
Federal Lien

The Federal Tax Lien: A Staple of IRS Enforcement Action


Every year the Internal Revenue Service files hundreds of thousands of tax liens against individuals and businesses that have not paid their taxes.  Federal tax liens jeopardize your assets, affect your credit, and can lead to more serious IRS action like wage garnishments and bank levies. If you have fallen behind on paying your taxes, you need to understand the basics about federal tax liens, how they will affect you, and how you can get them removed from the public record. Federal Tax Lien Basics A lien is a claim or encumbrance against the property of another as security for…
Cash Payment Apps & New IRS Reporting Requirements

Cash Payment Apps & New IRS Reporting Requirements


By January 31, people across the country will have received various tax forms containing information to be included in their annual federal income tax returns.  Given some of the new Internal Revenue Service reporting requirements surrounding cash payment apps like Cash App, PayPal and Venmo, more taxpayers than ever before will be getting an IRS Form 1099-K for payments they received via their cash app account. What is Form 1099-K? The IRS relies on information provided by third parties such as employers, banks, and other payors to evaluate how much tax a person or business might owe. Based on this…
Consequences of Not Filing Your Tax Returns2

Unfiled Tax Returns: Consequences and Compliance


Most taxpayers are required to file a tax return each year; however, some have neglected to do so and find themselves overwhelmed with the task of catching up.  Reasons abound to justify a decision not to file including a fear that you will owe more than you can afford to pay, a belief that you wouldn’t owe enough to warrant filing, a hope that you will get to it the following year.  After reading this article, taxpayers should be inclined to jettison any such excuses or rationales in favor of filing compliance. In recent years, the Internal Revenue Service has…
What To Do When You Disagree with an IRS Audit

What To Do When You Disagree with an IRS Audit


Typically, an IRS examination of one’s tax return will result in the assessment of additional taxes, penalties, and interest. Most taxpayers disagree with their auditor’s findings and want an opportunity to challenge their new tax bill. Thankfully, the auditor’s report of examination changes which contains proposed adjustments to your tax return is not necessarily the final arbiter on how much you will have to pay. The IRS created an Office of Appeals which is separate and independent from its other departments with a view to provide an impartial forum for resolution of tax controversies without resort to litigation. When an…
Are You at Risk of an IRS Audit and How Far Back Can the IRS Go?

Are You at Risk of an IRS Audit and How Far Back Can the IRS Go?


The IRS conducts hundreds of thousands of audits a year, typically resulting in the taxpayer owing significantly more tax.   Most people shudder at the thought of having their tax return examined by an auditor and worry that they might not have sufficient records to defend it.  This article explores what might trigger an IRS audit and how far back the IRS can audit you. IRS Audit Selection The IRS audit process involves a review of the individual and/or business tax return(s) and supporting documents to confirm that the information has been reported correctly and that the tax due is accurate.…