Resolution of Unfiled Federal Income Tax Returns Resulting in Substitute Tax Returns
Taxpayer failed to file federal income tax returns for several years despite earning substantial self-employment income. The IRS filed substitutes for return (“SFR”) and a Notice of Deficiency, assessing tax. DeWitt Law represented the Taxpayer and challenged the tax assessment in U.S. Tax Court. The SFR returns were set aside and the IRS accepted reconstructed tax return filings. The SFR assessment was reversed and the Taxpayer paid the balance due…
Tyler DeWitt Rated by Super Lawyers Rising Stars in Tax Practice Area
For the third year in a row, Tyler DeWitt has been rated by Super Lawyers as a Rising Star in the practice area of tax, an honor reserved for lawyers who exhibit excellence in practice. The designation signifies that he is a top-rated tax attorney as recognized by peers. Super Lawyers selects attorneys using a patented multiphase selection process. Peer nominations and evaluations are combined with independent research. Each candidate…
Suspension or Expulsion from the IRS e-File Program: What Preparers Need to Know
The IRS strictly regulates tax professionals and firms (referred to as “Providers”) and maintains wide discretion in suspending or expelling Providers from the IRS e-file program. When a Provider is suspended or expelled, any tax returns that are electronically filed under their Electronic Filing Identification Number (“EFIN”) are automatically rejected by the IRS. Over the years, I have represented Providers who suddenly and unexpectedly found themselves fighting to keep their…
25 Felony Tax Evasion Charges Dismissed
Dickson, Tennessee – DeWitt Law represented taxpayer facing 27 felony (and 1 misdemeanor) tax crimes. 25 felony charges and 1 misdemeanor charge dismissed. Plea agreement and pre-trial diversion granted to Taxpayer resulting in no jail time, supervised probation for 2 years, and no criminal record upon completion of diversion.
IRS Due Diligence Audit – No Penalties Assessed
Represented tax preparer and owner of tax preparation franchise who was audited by the IRS for compliance with tax preparation due diligence rules. The IRS proposed penalties against Client in the amount of $60,840 for alleged violations. DeWitt Law appealed and the IRS reversed the assessment to $0.