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Author Archives: Peter Milne

Texas HB 11 Sales Tax Audits Successful for Auditor, Disaster for Retailer

Begin­ning on Jan­u­ary 1, 2008, the Texas Comp­trol­ler of Pub­lic Accounts was given a very pow­er­ful and effec­tive sales tax audit­ing tool by the Texas Leg­is­la­ture.  The Crim­i­nal Inves­ti­ga­tion Divi­sion of the Comptroller’s Office recently pub­lished the fol­low­ing post on its website. “Passed dur­ing the 80th Leg­isla­tive Ses­sion in 2007, HB 11 dra­mat­i­cally increased the [...]
Posted in Recent Trends, Tax Law, Texas Sales Tax, Uncategorized | Tagged , , , , | 2 Comments

The IRS Gives Employees a Whistle to Blow and Employers a Safe Harbor

The IRS has given an employee worker wrongly clas­si­fied as an inde­pen­dent con­trac­tor a very loud whis­tle to blow and employ­ers the means to obtain an advance deter­mi­na­tion of worker clas­si­fi­ca­tion to avoid future dis­putes and tax liabilities. When is a worker an employee or an inde­pen­dent con­trac­tor for fed­eral income tax pur­poses?   Dis­putes [...]
Posted in Employment Taxes, Independent Contractor, Tax Law, Uncategorized, Worker Classification | Tagged , , , , , , , , | 0 Comments

Message to Congress: Stop Using the Tax Code for Purposes Other Than Raising Revenue

The Con­sti­tu­tion pro­vides that Con­gress has the power to impose taxes and bor­row money to “pay the Debts and pro­vide for the com­mon Defense and gen­eral Wel­fare of the United States.” This author­ity is gen­er­ally referred to as the “Power of the Purse,” mean­ing the power to con­trol what money is raised by the national [...]
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The IRS is Hiring–A Bad Dog Looks for New Bones

At a con­tin­u­ing edu­ca­tion sem­i­nar tai­lored for tax attor­neys and cer­ti­fied pub­lic accoun­tants held in Austin, Texas in Decem­ber of 2009, offi­cials from the IRS flew out from Wash­ing­ton and announced that up to 2,500 new Rev­enue Offi­cers would be hired by the agency in 2009 and 2010.  The IRS announced to those of us who rep­re­sent [...]
Posted in Recent Trends | Tagged , , , | 1 Comments

Estate-Tax Repeal Means Some Spouses Are Left Out and 2010 is a Great Year to Die

Because of con­gres­sional “mal­prac­tice”, the fed­eral estate tax is repealed for all of 2010. As reported by Mar­tin Vaughn in the Jan­u­ary 2–3, 2009 issue of the Wall Street Jour­nal, cer­tain pro­vi­sions included in most wills and trust doc­u­ments that were writ­ten on the expec­ta­tion that estate taxes were a fact of life for years [...]
Posted in Legal Opinion | Tagged , , | 0 Comments