What are the IRS Time Limits for Tax Audits, Tax Collections, and Tax Refunds?

The IRS only has a specific time limit to assess, credit, refund, and collect taxes. This time limit, a "Statute of Limitation" is required by the Internal Revenue Code. How Long Can the IRS Assess Taxes? The IRS only has 3 years after the tax return is filed to assess taxes. However, there are some important exceptions: fraudulent returns, substantial omission of income, and NOL carryback years. For more information, see "Tax Audits, Tax Refunds, and Tax Collections: Are There Any Time Limits?"

Tax Court Litigation Services at PEARSON BUTLER Law

Let's hope that this blog does not apply to you!! How Cam I Resolve an IRS Tax Dispute? A taxpayer has three judicial forums to litigate a tax controversy with the IRS. They are the United States Tax Court, the United States District Court, or the United States Court of Federal Claims. The taxpayer may file a petition with the Tax Court to challenge a proposed deficiency without firs

t paying the tax. Another option, the taxpayer may pay the full amount of the assessed tax deficiency, file a claim for refund, and then file suit in the United States District Court or the United States Court of Federal Claims. See "Tax Court Litigation". How Do I Know In Which Court I Should Litigate My Case? To decide which court is the best option for you, the taxpayer must consider the controlling legal precedents in each of the forums as well as the procedural differences that exist. One of the most important factors is the ability of the taxpayer to pay the assessed deficiency before filing suit. Some other factors to consider are that a Tax Court case will not be decided by a jury but will be decided by a judge. In addition, the IRS could assert additional deficiencies after a Tax Court petition is filed in the Tax Court, even if the statute of limitations on assessment has expired. The tax attorneys at PEARSON BUTLER Law can guide you through the maze of how and where to best resolve your tax dispute. When Is It a Good Idea to Go to U.S. Tax Court and What Is the Process? Have you received a Notice of Deficiency from the IRS? If so, you may need representation in the United States Tax Court. The United States Tax Court is the court that deals with nearly all federal tax cases. The Tax Court hears cases in Salt Lake City only two to three times each year. If you are considering Tax Court as an option, you should be represented by someone admitted to practice before the Tax Court. Contact a Tax Court Litigation Attorney Call PEARSON BUTLER Law for more information about tax court litigation and other related tax controversy questions at (801) 495-4104.

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Jeff Butler is a lawyer in Utah

Jeff Butler is a lawyer in Utah at Pearson, Butler & Carson.  See Wikipedia Utah attorney Jeff Butler.

Utah Criminal Attorney Successfully Removes Client's Name from Registry

Utah Criminal Attorney Successfully Helps Client Have Name Removed from Utah Registry

Criminal Defense attorney Utah Matthew Kober successfully removed a client's name from the Utah Sex Offender Registry.  The Third District Court judge signed the order and a week later the client's name was removed from the registry.   The Utah Legislature approved a narrow set of individuals whose names could be removed from the sex offender registry if certain conditions were met. See "Utah's law successful removing person's sex offender registry". 

For more information, see "Utah Criminal Attorney Update".  

Legal Updates on Child Custody Laws in Utah

Child Custody Laws in Utah Have Recently Changed

The Utah legislature has recently changed the Utah Statutes regarding child custody laws in Utah, creating a presumption of joint legal custody. Joint legal custody means the “sharing of the rights, privileges, duties, and powers of a parent by both parents.” Utah Code Ann § 30-3-10.1.

The Child Custody Laws in Utah Will Affect Parental Rights

The recent statutory changes should positively affect legal custody for many divorced parents by ensuring that they may participate more in important decisions made for their children.  The statutory presumption of joint legal custody will help parents struggling through the divorce process since sharing decisions helps reduce the manipulation that one spouse may use over the other spouse which is often seen in sole legal custody situations.  The changed child custody laws in Utah emphasize the need to create parenting plan as part of the custody case.  Such parenting plans are required for any case involving shared joint legal and physical custody. 

Contact a Child Custody Lawyer for More Info

With some of these recent changes, if you have any questions, call Ryan Gregerson at PEARSON BUTLER Law at (801) 495-4104 for more information.