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.

Sunday, July 21, 2024

No Hiding Behind Preparer’s Error

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  Practitioners sometimes call it “falling on the sword.” There is likely a phone call to the insurance company beforehand. Something we...
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, July 1, 2024

A Charitable Deduction To An Estate

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  I had a difficult conversation with a client recently over an issue I had not seen in a while. It involves an estate. The same issue wou...
Monday, June 24, 2024

An IRS Examination And A New IRS Hire

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  I have gotten dragged into a rabbit hole. I often get involved with clients on a one-off basis: they are buying a company, selling their...
Monday, June 17, 2024

What Is Your Tax Basis When There Are No Records?

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  Since I started practice, there have been repetitive proposals to change the step-up basis rules upon death. With some exceptions, the gen...
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 ...
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Cincinnati Tax Guy
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