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Robert Jan Suhajda

Robert Suhajda’s Legal Guides

52 total


  • New Rules for Children of Divorced or Separated Parents

    New Rules for Children of Divorced or Separated Parents Revocation of release of claim to an exemption. For tax years beginning after July 2, 2008 (the 2009 calendar year for most taxpayers), new rules apply to allow the custodial parent to revoke a release of c...

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  • Refund Offsets: For Unpaid Child Support, And Certain Federal, State, and Unemployment Compensation Debts

    The Department of Treasury's Financial Management Service (FMS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program. Through this program, your refund or overpayment may be reduced by FMS and offset to pay: Past-due child support...

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  • Tax Intercept Program

    The California Department of Social Services , in conjunction with the Internal Revenue Service , the Food and Nutrition Service , the State Controllers Office , and the Franchise Tax Board , administer a federal and state Income Tax Refund Intercept Program. The California Work ...

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  • Reporting Bank Transactions

    Purpose of Form U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report: Certain transactions with foreign trusts, Ownership of foreign trusts under the rules of sections 671 through 679, and Receipt of certain large gifts or bequests from certain f...

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  • Business v. Nonbusiness Bad Debts

    "There are two kinds of bad debts business and nonbusiness. Generally, a business bad debt is one that comes from operating your trade or business. The following are examples of business bad debts (if previously included in income): Loans to clients and suppliers Credit sales to...

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  • Collection Due Process Hearing

    CDP hearings are informal proceedings that provide a delinquent taxpayer with an opportunity to be heard before the IRS can levy upon his or her property in order to satisfy outstanding tax liabilities. See generally 26 U.S.C. 6330. During the hearing, the taxpayer is permitted,...

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  • Increased Penalties for Information Returns Not Repealed

    The 1099 Act did not repeal the increase in the information reporting penalties that were mandated by the Small Business Jobs Act of 2010. The first-tier penalty under IRC 6721 for failure to timely file an information return was increased from $15 to $30, and the calendar-year ...

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  • Increased 1099 Reporting Repealed

    On April 14, 2011 the President signed legislation that repealed the increased 1099 reporting that were enacted in 2010. As a result of the repeal, the 1099 reporting rules continue unchanged: Namely, under IRC 6041(a), All persons engaged in a trade or business and making paym...

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  • Single Member LLC and Payroll Taxes

    Employment tax and certain excise tax requirements for an SMLLC that is a disregarded entity have changed over the past few years. In August, 2007, final regulations (T.D. 9356) (PDF) were issued requiring disregarded single member LLCs to be treated as the taxpayer for certain e...

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  • Single Member Limited Liability Companies

    An LLC is an entity created by state statute. The IRS uses tax entity classification, which allows the LLC to be taxed as a corporation, partnership, or sole proprietor, depending on elections made by the LLC and the number of members. An LLC is always classified under federal la...

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