Cincinnati Tax Guy

Steve Hamilton is a Tampa native and a graduate of the University of South Florida and the University of Missouri. He now lives in northern Kentucky. A career CPA, Steve has extensive experience involving all aspects of tax practice, including sophisticated income tax planning and handling of tax controversy matters for closely-held businesses and high-income individuals.

Sunday, September 14, 2025

A Paycheck As A Treasure Trove

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  I am looking at a case where the taxpayer was using Cesarini to argue her position. COMMENT: Cesarini is one of my favorite tax decision...
Monday, September 1, 2025

Can Your Tax Preparer Expose You To Fraud?

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We have talked about the statute of limitations many times. In general, the IRS has three years to challenge your tax return and assess ad...
Saturday, August 9, 2025

Proving A Timely Tax Filing

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  I admit that I am biased, but I am not a fan of filing late tax returns. Call it Murphy’s Law: If anything can go wrong, it will.” I...
Saturday, August 2, 2025

New Rules for 2026 Charitable Contributions

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  I have been going through the provisions of the new tax bill (One Big Beautiful Bill Act), which I refer to as OB3 (Oh Bee Three). I like ...
Monday, July 21, 2025

A Skeleton Return And Portability

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  The amount for 2025 is $13.99 million. This is the lifetime exclusion amount for combined gift and estate taxes. You can give away or di...
Sunday, July 13, 2025

An Intrafamily Loan, A Death And A Reportable Gift

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  Let’s talk about a (somewhat) high-end tax strategy: intrafamily loans. At its core, it involves wealth and the transfer of wealth withi...
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Cincinnati Tax Guy
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