How To Prove Your Activity Is a Business, Not a Hobby
The IRS called your Schedule C a hobby and killed the loss. Here's how to prove a profit motive—and why losing this fight hurts more than ever.
How To Fight the IRS Accuracy-Related Penalty in Tax Court
Even if you lose the underlying tax issue, you can often defeat the 20% accuracy penalty. Here's how the burden of proof and the § 6751(b) lever work.
How To Prove Your Business Expenses to the IRS
You really spent the money on your business—and for travel, meals, gifts, and your car, a missing record can still cost you the whole deduction.
How To Prove Your Charitable Deductions to the IRS
You really gave the money—and you can still lose the whole deduction over a missing line on a receipt. Here's how charitable substantiation works.
COVID IRS Penalty Refund: File Form 843 Before July 10, 2026
If you paid an IRS late-filing or late-payment penalty for tax years 2019-2022, a 2025 court ruling may entitle you to a refund. The deadline to claim it is July 10, 2026.
Unreported Income Disputes in Tax Court
The IRS says you earned income you don't recognize—a 1099, a 1099-K, crypto, gambling, or canceled debt. Here's how to fight it in Tax Court.
Tax Court Calls Out AI-Fabricated Citations. Pro Se Filers Are Next.
The Tax Court flagged AI-invented citations in a recent opinion. What it means for pro se filers—and how to verify a case is real before you file.
How To Prove Your EITC and Dependent Claims to the IRS
The IRS disallowed your EITC or a dependent. Here's exactly what proof wins it back—and how the Tax Court path works if it doesn't.
How To Write Your Tax Court Pretrial Memorandum
The Pretrial Memorandum is due 21 days before trial and can bar any witness or issue you leave out—here is how to write every section.
IRS Levies: Wage Levies, Bank Levies, and How To Get Them Released
What an IRS levy is, how it differs from a lien, what the IRS can and cannot take, and the concrete, often fast ways to get a levy released.
Federal Tax Liens: Release, Withdrawal, Discharge, and Subordination
What a federal tax lien actually is, why it is not a levy, and the concrete ways to get it released, withdrawn, discharged, or subordinated.
How To Request Currently Not Collectible (CNC) Status
What CNC status is, how to qualify, what to send the IRS, and the strategic reason it can quietly run out the IRS collection clock.