Welcome to the Regan Tax Law Blog

Using the Collection Due Process (CDP) Hearing and the Collection Appeals Program (CAP) Procedures to Challenge the Internal Revenue Service’s (IRS) Decision to Pursue You for Unpaid Taxes.

You have many options to challenge the IRS's efforts to collect tax, penalties, and interest. Two common procedures are the Collection Due Process (CDP) hearing and the Collections Appeal Program (CAP) hearing, depending on the circumstances.  The CDP program gives...

read more

Hold on Certain IRS Collection Activities

The IRS is making efforts to take some pressure off taxpayers during the COVID 19 pandemic. By now, most taxpayers are aware that the filing of their 2019 Form 1040, and the payment of the tax relating to that Form, are not due until July 15, 2020. This was a good...

read more

How Long Do I Need To Keep My Tax Records?

I am often asked how long do I have to maintain records to protect myself against actions by the Internal Revenue Service? Along with that question comes the question about whether the IRS has the burden of proving a taxpayer owes the tax (assuming it met its burden...

read more

Late Returns and Discharging Taxes in Bankruptcy

If you want the chance to discharge your individual income taxes in bankruptcy, in Minnesota, file your returns. This is still an option if you live in the Eighth Circuit (this includes Minnesota). It is not an option in some other circuits. More courts are accepting...

read more

Employment Taxes and Early Intervention

The IRS appears to be more serious about pursuing and prosecuting companies that do not pay their employment taxes. The IRS's first step to address this problem with unpaid employment taxes is to contact these companies as early as possible, hoping this early...

read more