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Tax Articles and Outlines

The "Title 26 Inn" articles: Many of the following materials are in traditional article or outline format. The "Title 26 Inn" articles, however, explore tax law issues through discussions between animated cases and statutes interacting at the mythical Title 26 Inn. Those articles were a lot more fun to write than the traditional ones. Please let me know whether you prefer the traditional approach or the Title 26 Inn approach.
Note: Files with an extension of "pdf" are in Adobe PDF format. The Adobe PDF format is used by the IRS for all internet forms and documents. You will need the Adobe Acrobat Reader for those files. Acrobat Reader can be obtained free of charge from the Adobe web site
DATE	FILE	DESCRIPTION
Oct 1999	EarlyRefArt.pdf	Article aboute IRS procedures for Early Referral to appeals.
Oct 1999	Update1999.pdf	An outline of important federal tax developments from January 1, 1999 to October 15, 1999
Oct 1999	Art1099A.htm	Article about deductions under IRC Sec. 280A for expenses associated with an office in home and deductions under IRC Sec. 162 for transportation expenses from the office in home to other work locations
July 1999	Out0799A.pdf	Outline regarding Offers in Compromise for federal tax liabilities
July 1999	Out0799B.pdf	Outline regarding proposed restructuring of the IRS
June 1999	Art0699A.htm	Article about the Collection Due Process Procedures and IRS regulations giving taxpayers the right to a hearing before the Office of Appeals when a tax lien has been filed or before a levy has been served.
May 1999	Art0599A.htm	This "Title 26 Inn" article discusses the attorney-client privilege in the context of federal tax matters.
Mar 1999	Art0399A.htm	This "Title 26 Inn" article discusses the 25 types of cases over which the United States Tax Court has jurisdiction.
Jan 1999	Art0199A.htm	This "Title 26 Inn" article discusses the split in the circuit courts over whether a federal tax lien against a beneficiary attaches to a renounced or disclaimed inheritance of that beneficiary.
Oct 1998	Out1098A.pdf	Outline of the 1998 IRS Restructuring and Reform Act, including the Taxpayer Bill of Rights 3
Sept 1998	Art0999A.htm	This "Title 26 Inn" article discusses the 1998 Reform Act's provisions regarding the burden of proof, the accountant-client privilege, and the changes to procedures for administrative summonses issued by the IRS .
April 1998	Art0498A.htm	This "Title 26 Inn" article discusses an estate planning device using QTIP trust, the marital deduction, and a disputed definition of "adequate and full consideration" for gift and estate tax purposes - a "Title 26 Inn" article
Feb 1997	Art0297A.htm	Article about refund claims for NYS sales taxes on the purchase of ISP services before February of 1997
Oct 1996	g0071000.htm	Sub Menu of 1996 Tax Legislation Outlines, including the Taxpayer Bill of Rights 2
Feb 1996	g0076000.htm	Outline of the statute of limitations for federal tax matters
Jul 1992	g0073100.htm	Article about using the Freedom of Information Act (FOIA) to obtain Information from the IRS For Domestic Relations Matters
Nov 1991	g0072100.htm	Outline regarding use of the Freedom of Information Act (FOIA) to obtain information from the IRS
May 1991	g0072200.htm	Article about how to get information from the IRS under the Freedom of information Act (FOIA)
Jan 1991	g0021000.htm	Article about how to settle a tax court case with the IRS Office of Appeals or IRS District Counsel