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	<title>Minnesota Tax Lawyer, Attorney - Regan Tax Law</title>
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	<link>http://www.regantaxlaw.com/blog</link>
	<description>Dedicated to Successfully Resolving Tax Controversies</description>
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		<item>
		<title>Innocent Spouse Relief- IRS Modifies Section 6015(f), Equitable Relief Rules</title>
		<link>http://www.regantaxlaw.com/blog/innocent-spouse-relief-irs-modifies-section-6015f-equitable-relief-rules.html</link>
		<comments>http://www.regantaxlaw.com/blog/innocent-spouse-relief-irs-modifies-section-6015f-equitable-relief-rules.html#comments</comments>
		<pubDate>Fri, 06 Jan 2012 17:14:19 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Collection Issues]]></category>
		<category><![CDATA[Collection Options]]></category>
		<category><![CDATA[Family Court]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=207</guid>
		<description><![CDATA[On January 5, 2012, in Notice 2012-8, the IRS significantly modified the rules for spouses seeking Innocent Spouse Relief under Internal Revenue Code Section 6015(f), which is also known as &#8220;Equitable Relief.&#8221; Notice 2012-8 is effective immediately and supersedes the old rules in Revenue Procedure 2003-61. The IRS will evaluate all new and pending Section [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Rental Real Estate Activities- Passive Loss Limitations</title>
		<link>http://www.regantaxlaw.com/blog/rental-real-estate-activities-passive-loss-limitations.html</link>
		<comments>http://www.regantaxlaw.com/blog/rental-real-estate-activities-passive-loss-limitations.html#comments</comments>
		<pubDate>Thu, 29 Dec 2011 17:03:40 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Audits]]></category>
		<category><![CDATA[Income and Deductions]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=186</guid>
		<description><![CDATA[Purchasing and renting real estate can be profitable. It can also generate significant tax benefits. However, the Internal Revenue Code limits some of the tax benefits to taxpayers who are not “real estate professionals,” as defined in IRC Section 469(c)(2). In most circumstances, real estate rental activities are passive activities. The losses from a passive [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Contributing a Lake Home to a Fire Department</title>
		<link>http://www.regantaxlaw.com/blog/contributing-lake-home-fire-department.html</link>
		<comments>http://www.regantaxlaw.com/blog/contributing-lake-home-fire-department.html#comments</comments>
		<pubDate>Thu, 22 Dec 2011 17:10:08 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Audits]]></category>
		<category><![CDATA[Income and Deductions]]></category>
		<category><![CDATA[Chaitable Contribution]]></category>
		<category><![CDATA[Fire Department]]></category>
		<category><![CDATA[Lake Home]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=183</guid>
		<description><![CDATA[In Scharf v. Comm’r 32 T.C. Memo 1247 (1973) acq, in result, 1974 WL 36031, the United States Tax Court decided, and the IRS had acquiesced to the decision, that a charitable contribution deduction was available for the donation of a building (albeit partially destroyed) to a volunteer fire department for demolition in firefighter training [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/contributing-lake-home-fire-department.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Historic Preservation Conservation Easements &#8211; A Good Tax Shelter?</title>
		<link>http://www.regantaxlaw.com/blog/historic-preservation-conservation-easements-good-tax-shelter.html</link>
		<comments>http://www.regantaxlaw.com/blog/historic-preservation-conservation-easements-good-tax-shelter.html#comments</comments>
		<pubDate>Thu, 15 Dec 2011 16:16:03 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Audits]]></category>
		<category><![CDATA[Income and Deductions]]></category>
		<category><![CDATA[Conservation easement]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=179</guid>
		<description><![CDATA[In the early 1980s, there was an almost endless supply of tax shelters promising deductions and credits that produced benefits far in excess of the investor’s contribution. These shelters were not just for wealthy, promoters pushed them on the average income earner as both a great business opportunity and an investment that would more than [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Is it Maintenance or a Property Settlement?</title>
		<link>http://www.regantaxlaw.com/blog/maintenance-property-settlement.html</link>
		<comments>http://www.regantaxlaw.com/blog/maintenance-property-settlement.html#comments</comments>
		<pubDate>Wed, 07 Dec 2011 01:09:33 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Family Court]]></category>
		<category><![CDATA[Alimony]]></category>
		<category><![CDATA[Maintenance]]></category>
		<category><![CDATA[Property Settlement]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=173</guid>
		<description><![CDATA[Parties to a divorce action may dispute the intent or impact of their agreement or the court’s order. One area of dispute is the character of a payment as alimony/maintenance or a property settlement. The payment of alimony/maintenance is deductible by the payor while the payment of a property settlement is not deductible. This issue [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Is It Deductible Maintenance or Non Deductible Child Support?</title>
		<link>http://www.regantaxlaw.com/blog/deductible-maintenance-deductible-child-support.html</link>
		<comments>http://www.regantaxlaw.com/blog/deductible-maintenance-deductible-child-support.html#comments</comments>
		<pubDate>Tue, 29 Nov 2011 21:36:25 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Family Court]]></category>
		<category><![CDATA[Ailimony/maintenance]]></category>
		<category><![CDATA[Child Support]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=170</guid>
		<description><![CDATA[The State of Minnesota has recently pushed the IRS regulations used to define what is really alimony/maintenance and what is child support. This is important as alimony/maintenance is deductible by the payer and child support is not deductible. Admittedly, alimony/maintenance is included in the recipient’s income, but quite often, the recipient’s tax rate is lower [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/deductible-maintenance-deductible-child-support.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Professional Gamblers</title>
		<link>http://www.regantaxlaw.com/blog/professional-gamblers.html</link>
		<comments>http://www.regantaxlaw.com/blog/professional-gamblers.html#comments</comments>
		<pubDate>Tue, 22 Nov 2011 19:29:31 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Profit Motive]]></category>
		<category><![CDATA[Professional Gamblers]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=162</guid>
		<description><![CDATA[In the State of Minnesota, many gamblers are interested in taking the extra steps to be treated as professional gamblers. In contrast to the treatment the gambler receives from the IRS, a non- professional gambler in Minnesota is subject to the Alternative Minimum Tax and, as a result, is not allowed his or her gambling [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/professional-gamblers.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Levy &#8211; Notices Before Levy</title>
		<link>http://www.regantaxlaw.com/blog/irs-levy-notices-levt.html</link>
		<comments>http://www.regantaxlaw.com/blog/irs-levy-notices-levt.html#comments</comments>
		<pubDate>Tue, 15 Nov 2011 16:49:30 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Levy]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=157</guid>
		<description><![CDATA[What does it mean when the IRS says it plans to take enforced collection action? Usually, it means that the IRS intends to issue a levy to a bank or employer. Those are usually the first two targets of a levy because they are easy and they get the taxpayer’s attention. My experience is that [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/irs-levy-notices-levt.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>INNOCENT SPOUSE RELIEF- TWO-YEAR STATUTE OF LIMITATIONS INVALIDATED</title>
		<link>http://www.regantaxlaw.com/blog/innocent-spouse-relief-twoyear-statute-limitations-invalidated.html</link>
		<comments>http://www.regantaxlaw.com/blog/innocent-spouse-relief-twoyear-statute-limitations-invalidated.html#comments</comments>
		<pubDate>Tue, 08 Nov 2011 14:32:05 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[Innocent Spouse]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=159</guid>
		<description><![CDATA[On July 25, 2011, the IRS issued Notice 2011-70, stating that it will no longer deny a Request for Innocent Spouse Relief pursuant to Section 6015(f), “Equitable Relief,” on the basis that the claim was not submitted within two years of the date of the IRS’s first collection activity. The prior rule was stated in [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/innocent-spouse-relief-twoyear-statute-limitations-invalidated.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Independent Contractors &#8211; Documenting Your Worker’s Status with Your Own Records.</title>
		<link>http://www.regantaxlaw.com/blog/independent-contractors-documenting-workers-status-records.html</link>
		<comments>http://www.regantaxlaw.com/blog/independent-contractors-documenting-workers-status-records.html#comments</comments>
		<pubDate>Wed, 02 Nov 2011 00:39:39 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>
		<category><![CDATA[Documenting worker status]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=155</guid>
		<description><![CDATA[In an earlier blog article we gave you a list of documents you should secure from the worker to demonstrate that he or she is an independent contractor. Unfortunately, sometimes the worker does not keep good records, is no longer working with you, or has changed his or her mind and now wants to be [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/independent-contractors-documenting-workers-status-records.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Minnesota Department of Revenue &#8211; Worker Classification Voluntary Compliance Initiative</title>
		<link>http://www.regantaxlaw.com/blog/minnesota-department-revenue-worker-classification-voluntary-compliance-initiative.html</link>
		<comments>http://www.regantaxlaw.com/blog/minnesota-department-revenue-worker-classification-voluntary-compliance-initiative.html#comments</comments>
		<pubDate>Tue, 25 Oct 2011 21:52:24 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>
		<category><![CDATA[Minnesota Voluntary Compliance]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=153</guid>
		<description><![CDATA[The Minnesota Department of Revenue recently launched a limited pilot program to allow businesses to convert workers from independent contractors to employees with reduced consequences for Minnesota withholding tax. This program is known as the Worker Classification Voluntary Compliance Initiative and is currently available only through December 16, 2011. The Department’s pilot program will closely [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/minnesota-department-revenue-worker-classification-voluntary-compliance-initiative.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Voluntary Worker Classification Settlement Program &#8211; Converting Independent Contractors to Employees</title>
		<link>http://www.regantaxlaw.com/blog/irs-voluntary-worker-classification-settlement-program-converting-independent-contractors-employees.html</link>
		<comments>http://www.regantaxlaw.com/blog/irs-voluntary-worker-classification-settlement-program-converting-independent-contractors-employees.html#comments</comments>
		<pubDate>Sat, 22 Oct 2011 18:45:22 +0000</pubDate>
		<dc:creator>Tom Regan</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>
		<category><![CDATA[VCSP]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=148</guid>
		<description><![CDATA[Many companies are struggling with the problem of determining how to properly classify their workers. Are they employees or independent contractors? As explained in earlier articles, the IRS has been motivated for a variety of reasons to reclassify independent contractors as employees. Businesses have been reluctant o reclassify their workers because of the significant costs [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/irs-voluntary-worker-classification-settlement-program-converting-independent-contractors-employees.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Independent Contractor or Employee? &#8211; IRS Classification Settlement Program</title>
		<link>http://www.regantaxlaw.com/blog/independent-contractor-employee-irs-classification-settlement-program.html</link>
		<comments>http://www.regantaxlaw.com/blog/independent-contractor-employee-irs-classification-settlement-program.html#comments</comments>
		<pubDate>Tue, 29 Mar 2011 05:00:18 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=125</guid>
		<description><![CDATA[This is the tenth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Under the Classification Settlement Program (CSP), IRS examiners will offer worker classification settlements to taxpayers under examination using a standard closing agreement developed in [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/independent-contractor-employee-irs-classification-settlement-program.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Independent Contractor or Employee? &#8211; Section 530 Safe Harbor Part II</title>
		<link>http://www.regantaxlaw.com/blog/independent-contractor-employee-section-530-safe-harbor-part-ii.html</link>
		<comments>http://www.regantaxlaw.com/blog/independent-contractor-employee-section-530-safe-harbor-part-ii.html#comments</comments>
		<pubDate>Tue, 22 Mar 2011 05:00:03 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=122</guid>
		<description><![CDATA[This is the ninth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. To protect businesses from the effects of worker reclassification, Congress enacted Section 530 of the Revenue Act of 1978. Right to receive Section 530 [...]]]></description>
		<wfw:commentRss>http://www.regantaxlaw.com/blog/independent-contractor-employee-section-530-safe-harbor-part-ii.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Independent Contractor or Employee? &#8211; Section 530 Safe Harbor Part I</title>
		<link>http://www.regantaxlaw.com/blog/independent-contractor-employee-section-530-safe-harbor-part.html</link>
		<comments>http://www.regantaxlaw.com/blog/independent-contractor-employee-section-530-safe-harbor-part.html#comments</comments>
		<pubDate>Tue, 15 Mar 2011 05:00:18 +0000</pubDate>
		<dc:creator>Mike O'Brien</dc:creator>
				<category><![CDATA[Independent Contractors]]></category>

		<guid isPermaLink="false">http://www.regantaxlaw.com/blog/?p=111</guid>
		<description><![CDATA[This is the eighth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. To protect businesses from the effects of worker reclassification, Congress enacted Section 530 of the Revenue Act of 1978. Right to receive Section 530 [...]]]></description>
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