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 claim. Show all posts
Showing posts with label claim. Show all posts
Sunday, March 22, 2026

Social Security And A Claim Of Right

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  I am reading a Tax Court case. I disagree with commentary on the case. Let’s talk about Michael Smith and his 2022 tax return. Mic...
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...
Sunday, June 15, 2025

Use Of Wrong Form Costs A Tax Refund

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Let’s talk about the following Regulation: 26 CFR § 301.6402-2 Claims for credit or refund (b)  Grounds set forth in claim. (1) No r...
Monday, May 26, 2025

Loan Warehousing And The Claim of Right

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  Tax returns are generally filed in one-year increments. That raises an accounting question: what if the transaction being accounted for ...
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Cincinnati Tax Guy
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