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Category Archive for: ‘IRS’

  • IRS Releases Publication 950: Introduction to Estate and Gift Taxes

    The Internal Revenue Service released Publication 950: Introduction to Estate and Gift Taxes, which is fairly self-descriptive. It explains the basic estate and gift tax system, and provides the numbers of the annual exclusion, and estate and gift tax exemption for 2012. The annual exclusion …

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  • Reflections on Nine Years Ago

    Nine years ago, on September 11, 2001, I was working as a tax attorney with the Internal Revenue Service in Washington, DC.  I was in the Office of Chief Counsel, Passthroughs and Special Industries — Branch 3.  The Office of Chief Counsel serves as the in-house …

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  • Are Michael Jackson’s Funeral Costs Deductible for Estate Tax Purposes?

    One of the blogs on my daily reading list is the “Tax Girl” (a/k/a Kelly Phillips Erb, a Philadelphia tax attorney).  She has a regularly occurring feature on her blog called “Ask the Tax Girl” which she uses to answer readers’ tax questions (and sometimes, when …

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  • Michael Jackson and the Estate Tax

    I have previously written in the blog about the Estate Tax, but I’d like to revisit the subject using the real life example of the Michael Jackson estate.  First, some review of the basics. The estate tax, which is often, but inaccurately called the “death tax” …

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  • Outrageous (and illegal) Behavior by IRS Agent

    Before going into private practice, I was an attorney with the Internal Revenue Service Office of Chief Counsel, in Washington, DC.  I worked in the Passthroughs and Special Industries division, and primarily drafted private letter rulings, revenue rulings, revenue procedures, and regulations.  On my very …

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