Guides
The $10,000 SALT Cap Is Gone—Here's the New One
The 2025 law raised the state-and-local-tax cap to $40,000. Here's the new number, who it actually helps, and what draws an IRS notice.
Guides
Practical explanations of Tax Court procedures, deadlines, and forms.
Issues
Bad-Debt Deductions: How To Fight a Disallowed § 166 Loss in Tax Court
You lent money you never got back, claimed a bad-debt deduction, and the IRS disallowed it. Here's how the § 166 fight really works—and what it's worth.
Issues
The IRS Taxed You on Unemployment You Never Got? Fight a 1099-G
A state sent the IRS a Form 1099-G for unemployment you never collected—maybe from a state you've never lived in. Here's how to fight it in Tax Court.
Issues
Child and Dependent Care Credit: Defending a § 21 Disallowance
The IRS denied your child and dependent care credit. It's a different credit from the CTC, with its own rules—and most losses are fixable paperwork.
Issues
The Penalty Defense That Costs You Nothing: § 6751(b)
Before the IRS can hit you with most penalties, a supervisor must approve it in writing—and the IRS has to prove it. If it can't, the penalty falls.
Issues
IRA Deduction Denied? Why Your Plan at Work Matters
The IRS disallowed your traditional-IRA deduction. How to fight a phase-out, no-compensation, or excess-contribution ruling—and what to do if it's right.
Issues
The 75% Fraud Penalty: Who Has To Prove It
If your Notice of Deficiency asserts the civil fraud penalty, the IRS has to prove it by clear and convincing evidence. Here is what that means for you.
Issues
The IRS Filed Your Return? Why It's Too High
The IRS filed a tax return for you and the number is way too high—on purpose. Here's how filing the real return slashes the deficiency in Tax Court.
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.
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.