Personal Income Tax Planning

This PodCast deals with the problems that might be encountered by a taxpayer who tries to hand file a return. In the case of Allnut, Sr. v. Commissioner, 2008-1 USTC 50,310 the taxpayer failed to make delivery as required by the regulations, and the court found that what the taxpayer had to live with the date a document could finally be documented as being in the District Director's office--which was less than year years before the date the IRS issued an assessment. Materials for this week are available at http://www.edzollars.com/2008-05-09_Hand_Carried.pdf. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com