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Glen E. Frost

Attorney at Law *
Certified Public Accountant **
Certified Financial Planner®
Master of Laws in Taxation
Every Tax Problem has a Solution

10480 Little Patuxent Pkwy, Ste. 400
Columbia, MD 21044
Phone:  (410) 497-5947
Fax:      (888) 235-8405

Tags: federal tax lien

10/05/18

Permalink 12:02:55 pm, by dmerritts Email , 1013 words   English (US) latin1
Categories: News

Tax Court Lacks Overpayment Jurisdiction in CDP Cases When Statute of Limitations is Up

Pending a different result in a Fourth Circuit appeal, taxpayers and their representatives must remain vigilant whenever non-frivolous refund claims present themselves and ask for such refund as soon as possible. more »

09/17/18

Permalink 02:38:12 pm, by dmerritts Email , 916 words   English (US) latin1
Categories: News

Untimely CDP Arguments Worth Consideration

Per Internal Revenue Code (I.R.C.) §§6320 and 6330, when the IRS issues a Notice of Intent to Levy (NOIL) or a notice of a federal tax lien, the IRS must provide the taxpayer with both written notice and an opportunity for an administrative hearing. more »
* Licensed to practice in Maryland, Florida, and the District of Columbia. May represent taxpayers nationwide in IRS disputes.
** Licensed in Maryland

10480 Little Patuxent Pkwy, Ste. 400
Columbia, MD 21044
(410) 497-5947
© 2018 Glen E. Frost