Michelle Espey

Farrell Fritz, P.C.

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Latest Posts › Tax Liability

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Relocating? Be Sure to Add the IRS to Your Change of Address Checklist

In a recent decision, the U.S. District Court for the Central District of California held that the Internal Revenue Service (“IRS”) did not violate Internal Revenue Code (“IRC”) Section 7433 or related regulations when it...more

4/8/2025 / Enforcement Actions , Filing Requirements , Income Taxes , Internal Revenue Code (IRC) , IRS , Relocation , Tax Liability , Tax Returns

Federal Tax Controversies and the Appeals Resolution Process

The Taxpayer First Act (“TFA”), which was signed into law on July 1, 2019, makes the most significant changes to administrative procedures since the Internal Revenue Service Restructuring and Reform Act of 1998. In addition...more

1/29/2025 / Appeals , Dispute Resolution , Enforcement Actions , Internal Revenue Code (IRC) , IRS , Tax Liability , Tax Planning , Tax Returns , Taxpayer First Act of 2019 (TFA)

Third-Party Contacts and the Need for Taxpayer Protection

Taxpayers are required to maintain records in sufficient detail to enable the preparation of an accurate tax return. Thus, in the context of an examination, the Internal Revenue Service (“IRS”) has broad authority to examine...more

11/15/2024 / Income Taxes , IRS , Notice Requirements , Tax Liability , Tax Returns

IRS Releases Strategic Operating Plan Update Outlining Future Priorities

The Internal Revenue Service (“IRS”) released an update to its plan to transform agency work and improve taxpayer experience. The update to the Strategic Operating Plan provides “an outline of the major projects and outcomes...more

5/2/2024 / Income Taxes , Internal Revenue Code (IRC) , IRS , Strategic Planning , Tax Audits , Tax Liability , Tax Planning

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