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 timely. Show all posts
Showing posts with label timely. Show all posts
Saturday, February 22, 2025

Electronic Signatures And The Tax Court

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I had a moment of dual disbelief and laughter. At the expense of the IRS and the Tax Court. Electronic records, cloud computing and work...
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...
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...
Monday, August 14, 2023

Why You Always Use Certified-Mail For A Paper-Filed Return

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Just about all tax returns are moving to electronic filing. It makes sense. Our server sends a return to the government server, starting t...
Sunday, December 5, 2021

A Tax Refund When The IRS Fails To Process A Return

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I am looking at a case involving a tax refund. The IRS bounced it, and I am having a hard time figuring out what the IRS was thinking. Let...
Monday, November 15, 2021

Not Filing A Return and Owing Tax

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  The question comes up periodically, even among accountants:   Is there a penalty for filing a late return if the taxpayer has a refund? ...
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