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 partner. Show all posts
Showing posts with label partner. Show all posts
Monday, April 27, 2026

How To Lose $610 Million In Basis

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  Let’s talk today about partnership taxation. The driving concept is relatively straightforward: have tax step out of the way and let p...
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, January 13, 2025

Government Forces Sale to Cover Partner’s Tax Debt

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  I was reading a case recently that bothered me. It involves something that – fortunately – I rarely see in practice. Here is the Code se...
Monday, September 2, 2024

Taxing A 5-Hour Energy Drink

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  I am skimming a decision from the Appeals Court for the District of Columbia. I am surprised that it is only 15 pages long, as it involves...
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Cincinnati Tax Guy
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