Issues
Cancellation of Debt: How To Fight a 1099-C in Tax Court
A 1099-C landed and the IRS says you owe tax on a debt you never paid back. It doesn't have to. Insolvency and § 108 can take that bill to zero.
Guides
Practical explanations of Tax Court procedures, deadlines, and forms.
Issues
Education Credit Denied? Why Your 1098-T Isn't Enough
The IRS disallowed your American Opportunity or Lifetime Learning credit. You have a 1098-T—so why isn't that enough? Here's the fight you're actually in.
Issues
Home-Office Deduction Denied? How To Win It Back
You turned the spare bedroom into your office and deducted it. The IRS says it's still a bedroom—and wants the tax and a 20% penalty back.
Issues
Taxed on a Retirement Withdrawal? How To Fight a 1099-R Bill
The IRS taxed a 401(k) or IRA distribution at the full amount and added a 10% penalty. Here's how to fight a 1099-R deficiency in Tax Court.
Issues
Paying Back the Premium Tax Credit? How To Shrink the Bill
The IRS says you owe back thousands in advance premium tax credit—money that went straight to your insurer. Here's how to recompute Form 8962 and win.
Issues
Employee or Contractor? Winning a Worker Classification Case
The IRS reclassified your 1099 contractors as employees—or stuck you with 15.3% SE tax. Here's how to win a worker-classification case in Tax Court.
Issues
How To Deduct Rental and Passive-Activity Losses
The IRS called your rental loss 'passive' and disallowed it. Unlike a hobby loss, that money is not gone—it's suspended, and it comes back.
Issues
How To Prove Your Activity Is a Business, Not a Hobby
The IRS called your Schedule C a hobby and killed the loss. Here's how to prove a profit motive—and why losing this fight hurts more than ever.
Issues
How To Fight the IRS Accuracy-Related Penalty in Tax Court
Even if you lose the underlying tax issue, you can often defeat the 20% accuracy penalty. Here's how the burden of proof and the § 6751(b) lever work.
Issues
How To Prove Your Business Expenses to the IRS
You really spent the money on your business—and for travel, meals, gifts, and your car, a missing record can still cost you the whole deduction.
Issues
How To Prove Your Charitable Deductions to the IRS
You really gave the money—and you can still lose the whole deduction over a missing line on a receipt. Here's how charitable substantiation works.
Issues
The IRS Says You Had Income You Never Reported—Now What?
The IRS says you earned income you don't recognize—a 1099, a 1099-K, crypto, gambling, or canceled debt. Here's how to fight it in Tax Court.