Taxation
Ca. Tax Lawyer VOLUME 33, ISSUE 1, DECEMBER 2024
Content
- 2023-2024 Executive and Standing Committee Leaders
- A Critique of the Cryptic Rules For Taxing Crypto
- An Overview of the History of California Residency
- ARE 1031 DROP & SWAP REAL ESTATE EXCHANGES IN JEOPARDY IN CALIFORNIA?
- Committee Quick Points
- Message From the Chair
- Table of Contents
- The Office of Tax Appeals Sources An Individual Partner's Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules In the Appeal of Smith
- Three Taxation Section Awards Presented At the Annual Tax Conference In Palm Springs In November 2023
- Perfecting the Informal Refund Claim (No Malpractice, Please)
PERFECTING THE INFORMAL REFUND CLAIM (NO MALPRACTICE, PLEASE)
By Mitchell L. Schwary, Jr.1
The tax code and the regulations thereunder are riddled with complexity, and the Internal Revenue Service ("IRS") has issued nearly 1,000 tax forms, which for the most part must be used by taxpayers to comply with the tax code and its regulations. In some circumstances, simply using the wrong form may be very costly to the taxpayer and result in malpractice for the taxpayer’s professional advisor.