Articles & Published Opinions

Tax Warrior:  Home » Articles

Read

Articles & Published Opinions

The Reverse Eggshell Audit: The Dangers of Parallel Proceedings
By: Martin A. Schainbaum, Esq.

IRS Summons Enforcement Can Pose a Risk of Being Held in Contempt, Subject to Fine and Jail
By: Martin A. Schainbaum, Esq.

IRS Tax Audits, Collection Due Process Procedures, and Criminal Investigations
By: Martin A. Schainbaum, Esq.

The Right to a Jury Trial in a California Tax Refund Suit
By: Martin A. Schainbaum Esq. & Bryant Smith, Esq.

Tax Litigation Techniques: The Experts Speak Out
By: Martin A. Schainbaum, Esq.

The Many Ways a CPA and Other Professionals Can Have Professional Trouble: And What to Do About It
By: Martin A. Schainbaum, Esq.

The Assistance of a Forensic Accountant in a Criminal Tax Investigation
By: Martin A. Schainbaum, Esq.

1999-2000: How to Handle Certain Ethical Issues Facing the Defense Lawyer
By: Charles M. Meadows, Jr.

When Should Taxpayers Agree to Extend the Time That the Service Has to Examine a Return?
By: Martin A. Schainbaum, Esq.

IRS Battles Abusive Tax Shelters Present and Future Shock What to Do
By: Martin A. Schainbaum, Esq.

Parallel Investigations: The Unclear Present Danger of Getting Caught.
Journal of Tax Practice & Procedure, vol. 10, No. 6 (December 2008-January 2009)
By: Bryant W.H. Smith, Esq.

Transferee Liability and Intermediary Transactions: Recent Cases.
Tax Network: Newsletter of the Tax Procedure and Litigation Committee, Taxation Section of the State Bar of California, pp. 5-12 (January 2012)
By: Bryant W.H. Smith, Esq.

Published Opinions

Offices of Lakeside Non-Ferrous Metals, Inc. v. U.S.,
679 F.2d 778 (9 th Cir.(Cal.), June 14, 1982) (NO. 81-1634)

Consolidated Flooring Services v. U.S.,
42 Fed.Cl. 878, 83 A.F.T.R.2d 99-996, 99-1 USTC P 50,434, Unempl.Ins.Rep. (CCH) P 16187B (Fed.Cl., Feb 17, 1999) (NO. 94-352T, 95-1T)

William E. Schrambling Accountancy Corp. v. U.S.,
689 F.Supp. 1001, 61 A.F.T.R.2d 88-1055, 61 A.F.T.R.2d 88-1254, 88-1 USTC P 9235. 89-1 USTC P 147 (N.D.Cal., Feb 10, 1988) (NO. C 86-6483 AJZ)

Kavoosi v. C.I.R., T.C. Memo.
1986-190, 1986 WL 21949, 51 T.C.M. (CCH) 993, T.C.M. (P-H) P 86,190, 1986 PH TC Memo 86,190 (U.S.Tax Ct., May 12, 1986) (NO. 34350-83)

Brallier v. C.I.R., T.C. Memo.
1986-42, 1986 WL 21436, 51 T.C.M. (CCH) 382, T.C.M. (P-H) P 86,042, 1986 PH TC Memo 86,042 (U.S.Tax Ct., Jan 29, 1986) (NO. 12982-82, 13096-82, 21352-83, 21353-83)

U.S. v. Fred A. Arnold, Inc.,
400 F.Supp. 1118, 36 A.F.T.R.2d 75-5228, 75-2 USTC P 9616 (N.D.Cal., June 20, 1975) (NO. C-74-0315 WHO)

Greyhound Corp. v. U.S.,
495 F.2d 863, 33 A.F.T.R.2d 74-1534, 74-1 USTC P 16,138 (9 th Cir.(Cal.), April 11, 1974) (NO. 71-2977 TO 71-2979, 71-2989)

U.S. v. Klee,o
494 F.2d 394, 33 A.F.T.R.2d 74-1070, 74-1 USTC P 9412 (9 th Cir.(Cal.), Mar 27, 1974) (NO. 73-2741)

Noonan v. Commissioner of Internal Revenue,
52 T.C. 907 (Tax Ct., Sep 02, 1969) (NO. 3029-67, 3030-67, 3080-67, 3081-67, 3082-67, 3083-67)

Buhler Mortgage Co., Inc. v. Commissioner of Internal Revenue,
51 T.C. 971 (Tax Ct., Mar 17, 1969) (NO. 2954-67)