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 limitations. Show all posts
Showing posts with label limitations. Show all posts
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...
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 26, 2024

Can A Taxpayer Be Responsible For Tax Preparer Fraud?

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  We are familiar with the statute of limitations. In general, the SoL means that you have three years to file a return, information importa...
Tuesday, February 13, 2024

Not Quite The Informal Claim Doctrine

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  I am looking at a district court opinion from Illinois. I find the discussion of the numbers a bit confusing. It happens sometimes. Bu...
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