Recent content by Tax Counsel

Their routines stand up (I'm being punny today) as well now as they did nearly a century ago. George Burns along with his wife, Gracie Allen, made for a delightful team. Like many of the entertainers of their era they were skilled in many areas, like film, vaudeville, but especially radio and...

That's one of the ways to help keep dementia at bay. Keep learning, keep exploring, keep the mind active. Law school is definitely stimulating and a challenge at any age. It doesn't sound like she has any interest in practicing law. There are, however, many other things for which a legal...

Time for you to get an attorney, I think. The notation in the record "CASE ACTION: DELINQUENT WARN BW AMT: PLEA" generally indicates you missed a court date and that court has issued a warning that a bench warrant will be issued unless you promptly go to court and enter a plea on the charges...

It's a little hard to imagine that big of a tongue fitting easily in the mouth without rolling it backwards. I'd guess he pretty much has a little of that tongue out all the time. But I can see an advantage to the long tongue. When racing for the food, the dog whose tongue reaches the food first...

All the IRS needs to know is a good address for him. Federal income tax applies the same regardless of where you live. It's the states and DC that want to know if he's a resident for part of the year (less than 183 days) or a resident (183 days or more). They'll all assume he qualifies as a...

Yes, that would help cut the expenses. DC is certainly not as expensive as living in Manhattan. The TV show "Friends" was terrific, but painted an unrealistic picture of affordability with 6 young people, most of whom weren't pulling in a lot of money, getting to live in the nice large...

Although IRC § 2036 does mention trusts, it is not common to transfer a piece of property to a trust with a reservation of a life estate. You certainly wouldn't do it for tax purposes. A revocable living trust would accomplish the same tax result and provide more flexibility to the grantor than...

Correction: Congress doesn't make it easy. All the rules for dependents are set out in Internal Revenue Code (IRC) section 152. The rule is a bit complicated because when the rule was simple a lot of people abused it, so Congress tightened the rules to stop that abuse.

In order for him to qualify as your dependent under the qualifying child test for federal income tax purposes, all of the following conditions must be met: (a) the relationship condition is met because he's your son. (b) your home must have been his principal place of residence for more than...

The answer to that question depends on exactly what the trust terms are and how the property was used after it was put into trust. I don't have any of that information and therefore cannot give you a specific answer. Typically, once an asset is placed into an irrevocable trust, it won't get the...

I think there's a distinct possibilty of that. If the leader knows that he may well lose the legal fight on keeping these White only communities they may well get ready for a seige mentality expecting law enforcement to come in and arrest them. These sorts are whackos, unstable and nuts enough...

The founder of this group has a poor grasp of the law and my bet is he never consulted a business lawyer before he went out all fired up about this. Furthermore, it's likely that he got these ideas off some fringe web site promoting ideas like sovereign citizen, foreign citizen, lack of...

Naturally, the T&C would be important. However, it strikes me as unusual that the sales platform would agree that there was fraud but not refund the money the buyer paid. It would be a perverse system if the sales platform keeps the money, leaves its customer with the claimed defective item, and...

That will depend a great deal on the contract you have with Vinted. The site may refer to that contract as its terms of service. Read it carefully to determine how these situations are handled. If both you and the buyer are in the U.S. you likely may sue the buyer directly if Vinted won't issue...

The general rule for the Form 706 is that it must be filed within 9 months of the date of death or have the extension for the return filed by that date. If the extension is sent by mail, the USPS postmark date is the date that the extension is filed. However, if the return was not required to...