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 education. Show all posts
Showing posts with label education. Show all posts
Wednesday, March 4, 2026

A Basketball Association’s Tax-Exempt Application

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  I am looking at an IRS letter ruling wherein somebody was applying for tax-exempt status. The main section of the Code that addresses ...
Saturday, July 10, 2021

Exceptions to Early Distribution Penalties

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  What caught my eye about the case was the reference to an “oral opinion.” Something new, methought. Better known as a “bench opinion.’...
Sunday, February 9, 2020

Marijuana And Tax-Exempt Status

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I am not surprised. I am looking at a Private Letter Ruling on a tax -exempt application for an entity involved with marijuana and CBD...
Thursday, October 6, 2016

Do You Have To Register To Be Considered A College Student?

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I cannot believe this case made it to the Tax Court. Granted, it is a "pro se" decision, which means that the taxpayer repr...
Wednesday, January 30, 2013

You Can Start Filing Tax Returns Today

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Today the IRS finally starts accepting 2012 individual tax return filings.   It is January 30, 2013. Why so late? You recall that C...
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