IRS notice of deficiency
The Tax Court concluded that the IRS did not demonstrate that a valid Notice of Deficiency was mailed to Cano’s last known address. As a result, the petition was untimely, and the case was dismissed for lack of jurisdiction.
The Tax Court concluded that the IRS did not demonstrate that a valid Notice of Deficiency was mailed to Cano’s last known address. As a result, the petition was untimely, and the case was dismissed for lack of jurisdiction.
Meet Vincent Jasper Cauilan — or simply “Japs” to those who know him. A registered nurse by education, a sales and digital marketing professional by trade, but above all, a servant leader by heart.
Last weekend, I had the chance to visit downtown Chicago for the first time. As a lawyer who usually spends most days…
What would you do if, at the moment you were about to become a citizen, you were suddenly arrested and threatened with…
“Imagination is more important than knowledge,” Albert Einstein once said. For Coach Jil, it’s been both—the knowledge gained from her roots, and the imagination to envision something greater. Her story is a bridge between nations, between generations, and between what is and what could be.
And she’s only getting started.
People rarely see what I see. As a divorce attorney, my job is to defend my client, sometimes aggressively, within the boundaries of the law. It’s a tough line to walk, and it takes a toll that few outside this world understand.
Long before she stood at the frontlines of Asian American advocacy in Texas, Nicolette Ardiente was just a young girl from the New York–New Jersey area, caught in the complex in-between of being Filipino and American. Like many children of immigrants, her upbringing was rooted in tradition, yet constantly navigating identity within two worlds.
Zaimes v. Commissioner of IRS underscores the importance of understanding IRS mailing rules and deadlines to avoid unexpected penalties.
Thought you were divorced for 20 years—only to find out after your ex’s death that you’re still legally married in the Philippines? Many Filipino-Americans face surprising and complex estate issues when family and laws cross borders.
An S-corporation isn’t a separate legal entity; rather, it’s a tax status that can be elected for an LLC or corporation. For many small business owners, a single-member LLC serves as the most relevant example. When you form a single-member LLC, it is automatically treated as a disregarded entity for tax purposes. This means that your business income passes through to Schedule C on your personal return, and you won’t need to file a separate business return. However, you can choose to be taxed as either a C-corporation or an S-corporation.