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Henry Daniel Lively

Henry Lively’s Legal Guides

321 total


  • Innocent Spouse Claim No Longer Limited to Two Years

    Previously, a taxpayer seeking innocent spouse relief could only request relief from joint and several liability under the Internal Revenue Code for a period of two years. Section 6015 of the Internal Revenue Code provides for relief from joint and several liability in certain ci...

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  • Resolving Unpaid Taxes with the IRS

    You filed your tax returns, but could not come up with the money to pay the tax due. First, you did the right thing filing the tax return(s). To not file is a crime. However, it is not a crime to not pay the tax due. Once the tax liability is established you will now need to reso...

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  • Employee Business Expenses - Can you deduct them on your Personal Income Tax Return?

    An often asked question is whether you can deduct expenses you incur as an employee on your personal income tax return. The answer is maybe. First, you will need to be able to itemize decuctions on Schedle A of Form 1040, next your expenses will have to exceed 2 percent of your A...

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  • So You Received An Audit Notice - Now What?

    So you received an audit notice in the mail - Now what do you do? It is no secret that the IRS is taking a more aggressive and proactive stance on auditing taxpayers. It comes right down from the President of the United States who thinks that the tax gap can be closed through mor...

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  • Deduction for Business Use of Home

    A Deduction you may have over looked is the business use of your home. You can actually allocate a portion of your home to business usage and take a deduction for it. As a general rule, you cannot deduct items such as mortgage interest and real estate taxes as business expenses. ...

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  • Collection Due Process Hearings

    Collection Due Process hearings are a powerful tool in the right situation. They get you in front of an Appeals Officer to discuss your collection issue and they receive priority on the calander of the Appeals Officer. When you have your CDP hearing you can discuss collection alt...

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  • The IRS Is Putting More Focus on Foreign Financial Institutions, Intermediaries and Taxpayers

    The IRS has set its priorities for the coming year. It is no secret, they are going after those who evade their responsibility to pay their taxes. Foreign banks in bank secrecy jurisdictions have turned over literally thousands of names to the IRS to settle civil lawsuits brought...

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  • Should You Worry About Potential "Clawback" with Regard to Gifts you Make?

    The President signed into law on December 17, 2010 the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. The Act reunified the Gift and Estate Tax when the mazimum tax rate for both Gifts and Estates was set at 35 percent, and provided for a $5 Mill...

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  • Accountable Plans

    Accountable Plans Pursuant to IRS Rules: To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules. Your expenses must have a business connection that is, you must have paid or incurred deductible expenses while ...

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  • "Amazon Tax" in California

    If you own a business in California and have been paying any kind of attention to the business tax environment over the past year, you have noticed that the State Board of Equalization (BOE) has become quite aggressive at collecting sales and use taxes. These taxes have always be...

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