Best Tax Attorneys in Boston

Frequently Asked Questions

• Where does the Tax Court holds trial sessions nearest to Boston, Massachusetts?

  The Tax Court holds trial sessions at the John Joseph Moakley U.S. Courthouse in Boston.

• Where is the low-income taxpayer clinic that is nearest to Boston, Massachusetts?

  Greater Boston Legal Services is a nonprofit organization that provides legal assistance to low-income individuals in the Greater Boston area. It has an office in downtown Boston and may offer tax-related services or be able to refer taxpayers to a nearby low-income taxpayer clinic. It can be contacted at (800) 323-3205.

• How might the modifications made by the IRS to the Offshore Voluntary Disclosure Program in 2018 impact Boston taxpayers?

  The revisions to the program affect Boston taxpayers who deliberately attempt to hide their foreign accounts from the IRS. With these revisions in place, individuals who willfully violate the program may face additional requirements when submitting their application, such as providing comprehensive account statements to the agency. Under the revised program, these willful violators may be obligated to pay their offshore penalty at the time of application.

• What legal factors does the IRS take into account when determining whether a spouse in Boston should be granted relief from tax liabilities or criminal penalties?

  When determining whether a Boston spouse should be granted relief from tax liabilities, the IRS asks whether the spouse possesses actual knowledge of any underpayment on the tax return. The agency also investigates whether the spouse had sufficient reason to be aware of any underpayment. The innocent spouse may be granted relief in various forms. This can include exemption from paying taxes, interest, and penalties, relief through separation of liability, or equitable relief in situations involving a tax understatement or underpayment.

• Under what circumstances do Boston taxpayers consider initiating legal proceedings against the IRS and state tax authorities?

  Boston taxpayers can sue the IRS and state tax authorities if they make an unreasonable settlement offer, overstate the value of a closely held company, or falsely claim that a taxpayer willfully failed to report a foreign bank account and income. Tax attorneys possess the necessary expertise to guide and support taxpayers in navigating the intricacies of complex tax situations, ensuring they understand their rights and options.

• What are the consequences of the underpayment or nonpayment of trust fund taxes for Boston employers?

  If Boston employers fail to pay or underpay trust fund taxes, they may face potential liability under the Trust Fund Recovery Penalty enforced by the agency. This penalty is determined by considering the outstanding balance, comprising both the unpaid income tax withheld and the employee's portion of unpaid FICA taxes. The IRS imposes this penalty not only on employers but also on individuals responsible for collecting or disbursing withheld income and employment taxes.

• What is the major difference between the charges of a felony and a misdemeanor for a Boston taxpayer?

  The primary differentiating factor between charging a Boston taxpayer with a felony or a misdemeanor often revolves around whether the taxpayer's actions were willful. IRC Section 7203 considers cases where there is a willful failure to file a tax return to be misdemeanors. However, if the government can provide evidence of affirmative conduct indicating a deliberate attempt to evade taxes, the offense can be prosecuted as a felony under IRC Section 7201.