Issues
The Penalty You Can't Talk Your Way Out Of
The IRS hit you with a §6654 estimated-tax penalty and you want to fight it. The hard truth: there's no reasonable-cause defense. Here's where you really win.
Liam Williams
Law and tax student researching UK tax tribunal procedures. Imperial College London graduate. Building plain-English resources for self-representing taxpayers
Issues
Settlement Taxable? Why the IRS Says You Owe Tax
You settled a lawsuit and thought the money was tax-free—then a 1099 or Notice of Deficiency arrived. Here's when a settlement is excludable and when it isn't.
Issues
Mortgage Interest Denied? Why the IRS Cut It Back
The IRS slashed your mortgage-interest (or investment-interest) deduction. The deduction is real—but it's hedged with traps. Here's how to win it back.
Issues
Alimony Deduction Denied? Why the Date Decides It
The IRS says your alimony isn't deductible. Whether it is turns entirely on one date—when your divorce papers were signed. Here's how to fight back.
Guides
No Tax on Tips and Overtime? What You Can Actually Deduct
“No tax on tips and overtime” is not what it sounds like. Here's the real, capped deduction—and what the IRS will check if you claim it.
Issues
No Tax on Social Security? The IRS Says Otherwise
You heard Social Security isn't taxed anymore—then the IRS sent a bill on your benefits. Here's why § 86 still applies and how to fight the number.
Issues
Sold Your Home? Why the IRS Says You Owe Tax on It
You sold your home, figured it was tax-free, and now the IRS wants tax on the whole sale price. Here's how the § 121 exclusion works and how to win it.
Issues
Who Can You Claim as a Dependent? Disputes in Tax Court
The IRS disallowed your dependent. Here's the § 152 decision tree—qualifying child vs. qualifying relative—and exactly how to prove the claim and win it back.
Issues
Child Tax Credit: How To Win a CTC or Form 8332 Dispute in Tax Court
The IRS denied your Child Tax Credit or someone else claimed your kid. Here's how to win it back—Form 8332, CP87A, the SSN trap, and the clawback.
Issues
Cost Basis: How To Fight a 1099-B or Crypto Gain in Tax Court
The IRS taxed your whole stock or crypto sale as gain because the basis box was blank. Here's how to prove your cost basis and cut the gain in Tax Court.
Issues
Form 1099-K: How To Fight a Payment-App Income Notice in Tax Court
Venmo, eBay, or StubHub sent the IRS a 1099-K and now it's treating the whole gross number as income. Here's how to fight that deficiency in Tax Court.
Issues
Energy Tax Credits: Defend Your Solar or §25C Credit in Tax Court
The IRS disallowed your solar, heat-pump, or windows credit. A reversed credit hits you dollar-for-dollar—here's the fight you're actually in, and how to win.