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RJS LAW - Tax and Estate Planning

RJS LAW: San Diego Tax Attorney | IRS | FTB | CPA | California

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(619) 595-1655
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    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
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  • Home
  • About
    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
    • Lauren Suarez, ESQ., LL.M.
    • John I. Forry, Esq.
    • Martin Schainbaum, ESQ., LL.M.
    • Kaveh Imandoust, JD, MBT, CPA
    • Joseph Cole, ESQ., LL.M.
    • Christopher Engelmann, ESQ., LL.M.
    • Remy Hogan, Esq., LL.M.
    • Steve S. Mattia, Esq.
    • Dod Ghassemkhani, ESQ.
    • Vincent Renda, Esq.
    • Pedro Bernal, Esq.
    • Sabri P. Shamoun 1938-2023
    • Melanie M. Shamoun
    • Renae Arabo
    • Hilary Dargavell
    • Sandie Portilla
    • Lupita C. Torres
    • Jewell Cornejo
    • Kesia Belford
    • Danielle N. Misleh
    • Judith G. Jeremie, JD
    • Rebecca Shuman
    • Michael Lutzky, CPA
    • Gianna Iskander
  • Practices
    • Tax
      • IRS TAX MATTERS
        • IRS Appeals
          • IRS Appeals Process
          • Contesting an IRS Levy
          • Why Retain RJS LAW for IRS Appeals
          • 4 Tips For Navigating The IRS Rapid Appeals Process
        • IRS AUDITS
          • IRS Correspondence Audits
          • What are IRS Field Audits?
          • Initial IRS Compliance Center Audits
          • IRS Office Audits
          • What happens in an IRS Audit?
          • Taxpayer Rights Under IRS Publication 1
          • IRS Warns Taxpayers About Scam
        • NOTICES
          • IRS Notices
          • IRS Letters
          • FTB Notices
          • Avisos en Español
        • IRS Collections
          • Avoiding and Eliminating IRS Tax Liens
          • Collection Due Process Hearing
          • CP 501 – IRS Notice
          • Failure to file a tax return: What happens?
          • How the IRS calculates interest
          • How to get a tax levy released
          • ACS – Automated Collection System
          • IRS Collections Process
          • IRS Interest Abatement
          • IRS Revenue Officers
          • Jeopardy Assessments and Jeopardy Levies
          • National Tax Agencies
          • RJS LAW Approach to Collections
          • IRS Statute of Limitations on Collections
          • Streamlined Installment Agreements
          • Tax Penalty Abatement
          • Taxpayer Assistance Orders TAO
        • IRS Payroll Tax
          • Independent Contractor Reclassification Audits
          • IRS Forms 940 and 941
          • IRS Trust Fund Interviews
          • Payroll Tax Liability Payment Options
          • Trust Fund Recovery Penalties
        • IRS Wealth Squad
        • Offer in Compromise & Tax Settlements
          • OVERVIEW OF OFFER IN COMPROMISE PROCESS
          • The Offer in Compromise Process
          • Appealing an Offer in Compromise to the IRS
          • How does the IRS evaluate an Offer in Compromise
          • Offer in Compromise and Dissipated Assets
          • Offer in Compromise Requirements
          • Pros and Cons of an Offer in Compromise
          • Why Choose RJS LAW?
          • Offer in Compromise Alternatives
          • Actual IRS Offer in Compromise Results
      • STATE TAX MATTERS
        • EDD California Payroll Tax Lawyer
          • EDD Investigations
          • EDD Collections – Liens, Levies, and Garnishments
        • CDTFA – California Sales Tax
          • California Sales Tax Appeals
          • California Sales Tax Audits
          • California Department Of Tax And Fee Administration – CDTFA
        • California State Tax Matters – California Franchise Tax Board | FTB | EDD
          • California Residency Audits
          • Discharging State Income Taxes in Bankruptcy
          • State Tax Practice – Outside of California
      • CRIMINAL TAX ISSUES
        • Criminal Investigation Division
        • IRS Criminal Investigation Division Tactics
        • Criminal Tax Defense – Tax Crimes
        • Currency Transaction Records & Suspicious Activity Reports
        • IRS Methods of Proof: Tax Fraud and Evasion
        • Methods IRS Agents Use to Locate Assets
        • IRS Special Agent Visits
        • Are You a Criminal Investigation Target?
        • Criminal Tax Attorney vs. White Collar Defense
      • CORPORATE TAXES
      • TAX COURT LITIGATION
      • Innocent Spouse Relief
    • International Tax
    • Estate Planning
    • Trust Litigation
    • Trust, Estate & Probate Litigation
    • Trust & Estate Administration
    • Probate
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      • Bankruptcy (FAQ’s)
    • Civil Litigation
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    • Real Estate Law
      • Landlord Tenant Law
    • Employment Law
  • Tax Institute
    • 10th Annual USD School of Law – RJS LAW Tax Institute
    • 9th Annual USD School of Law – RJS LAW Tax Institute
    • 8th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 28th, 2023
    • 7th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 15th 2022
    • 6th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 5th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 4th Annual USD School of Law – RJS LAW Tax Controversy Institute
  • Testimonials
  • Giving
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    • RJS LAW Donates Billboard to the Girl Scouts
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Tax and Vice – Are IRS Deadlines Set in Stone?

 IRS Deadlines | RJS LAW | Best Tax Attorney | San Diego

A Discussion of Deadlines to File Collection Due Process Appeals and Other Filings – IRS Deadlines

This installment of Tax and Vice discusses a Tax Court case involving a marijuana dispensary. To set the scene, a cannabis dispensary owner, Snoop Dogg, and Willie Nelson were having an epic sesh when they were rudely interrupted by IRS Agents. At issue is whether the testimony of the IRS Agents was literally clouded by the smoke in the air. Just kidding. This blog post is using marijuana as a gateway to talk about tax procedure, IRS Deadlines, Collection Due Process Appeals, and other IRS filings. In particular, this blog will discuss if IRS deadlines are set in stone and subject to equitable tolling. Equitable tolling is a legal doctrine that excuses a taxpayer or claimant from filing an appeal or other filing after a deadline.

The tax code is rife with deadlines. There are deadlines to file tax returns, deadlines to make tax payments, and deadlines to file appeals or other legal proceedings. The US Supreme Court held in Boechler that many of the deadlines to file appeals or other legal proceedings may be subject to equitable tolling.    This means that in many instances, the deadlines are not set in stone. A taxpayer may possibly be excused from making a filing after the deadline.

In Organic Cannabis Foundation LLC v. Comm’r (161 TC 4), the taxpayer (a cannabis dispensary) filed for what is called a Collection Due Process hearing (or CDP hearing) to challenge a tax lien filed against it.  By law, a taxpayer has a 30-day window in which to file a CDP hearing. The taxpayer in Organic Cannabis filed its appeal a day late. The Tax Court, largely motivated by the Supreme Court decision case in Boechler said equitable tolling might be available to the Taxpayer.

The important take away from cases like Organic Cannabis is that taxpayers cannot completely disregard deadlines. It is far easier and safer for a taxpayer to file appeals before the deadline than to convince a judge or IRS agent that they had a good excuse for being late. The Equitable tolling doctrine that allows a taxpayer to file late generally requires a taxpayer to show the taxpayer was working diligently and was prevented from timely filing due to extraordinary circumstances. Many taxpayers are not going to have adequate excuses. Nevertheless, life happens and taxpayers who may have experienced a setback like a severe illness, a natural disaster, or even misconduct or malfeasance on the part of the IRS may be eligible for equitable tolling.

Deadlines to file tax returns and pay taxes may be excused for reasonable cause. Reasonable cause is a different legal standard than equitable tolling but has some similarities. A taxpayer being asked to be excused from late filing or late payment penalties may have the penalties excused if the taxpayer can show they had reasonable cause for failing to timely file a tax return or timely pay a tax. Reasonable cause often involves circumstances like severe illnesses, natural disasters, and other hardships.

RJS LAW is a Tax Controversy Law Firm. We represent clients in their appeals before the IRS, FTB, CDTFA, and EDD. If you are having tax problems, please contact us at 619-595-1655 or on the web at RJS LAW for a free consultation if you are experiencing any type of tax problem.

Filed Under: IRS, IRS Deadlines, IRS News, Tax and Vice Tagged With: IRS, IRS Deadlines, Tax And Vice

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