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.

Showing posts with label 6532. Show all posts
Showing posts with label 6532. Show all posts
Wednesday, February 4, 2026

A Lesser Known Statute Of Limitations

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The last time I checked, IRS Appeals personnel count was down by approximately 20% and – no surprise – getting a case through Appeals is tak...
Monday, July 8, 2024

An Erroneous Tax Refund Check In The Mail

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  Let’s start with the Code section: § 6532 Periods of limitation on suits. (b)  Suits by United States for recovery of erroneous refund...
Monday, June 10, 2024

Losing A Refund: Revisiting The Statute(s) of Limitations

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  I am thinking she got hosed. I am looking at a district court decision. It involves Michelle Moy, and it remarkably bridges 2011 to the ...
Monday, February 6, 2023

You Must Give The IRS Time

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I understand the court’s decision, but I suspect the most interesting part is how this case even got to court. The issue is almost prosaic...
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