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Questions Answered by J. Timothy Bender
2 Answers | Asked in Child Custody, Divorce, Family Law and Tax Law for Ohio on
Q: I have sole Custody of my 6 children. Ex has limited visitation due to DV.

Per our divorce order he is able to claim 3 kids for taxes. What happens to the kids stimulus checks? They solely live with me and I provide all support.

J. Timothy Bender
J. Timothy Bender
answered on Apr 14, 2020

As the checks are being sent to the address of the parent who claimed the children as dependents on his or her 2019 federal income tax return (or the 2018 return if the 2019 tax return has not yet been filed), the stimulus payment for the three children claimed as dependents by your husband most... View More

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3 Answers | Asked in Tax Law for Ohio on
Q: What is the case name for 18 US 111
J. Timothy Bender
J. Timothy Bender
answered on Feb 27, 2020

What you asked about is not a valid case citation. No case starts on page 111 in volume 18 of the Supreme Court reporter (which is abbreviated as "U.S."). Page 111 is a page within the Supreme Court's opinion in US v. Wiltberger, 18 U.S. 76, an 1820 case. The case starts at page... View More

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2 Answers | Asked in Tax Law for Ohio on
Q: Is not paying taxes a crime?

Local income tax return was filled a year ago. I have tried to get in touch with the local tax office but then referred to another tax agency. I sent a letter stating I would agree to payment arrangements.

No response.

Got certified letter stating criminal charges for not paying.... View More

J. Timothy Bender
J. Timothy Bender
answered on Feb 26, 2020

Many jurisdictions have criminal penalties for non-payment of income taxes. The federal statute is 26 USC Section 7202. A criminal penalty is generally sought when the taxpayer has been ignoring letters and/or bills or is spending money without regard to his or her tax liability.

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2 Answers | Asked in Tax Law for Ohio on
Q: Can a police agency being charges for local income tax?

Filed in Ohio with a regional income tax agency for year 2014.

We were starting payment arrangements on the back taxes.

We were unaware we need them.

The tax agency says they notified the city where the taxes were filed for sometime ago.

The city tax agency... View More

J. Timothy Bender
J. Timothy Bender
answered on Feb 25, 2020

A charge of a misdemeanor

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3 Answers | Asked in Tax Law for Ohio on
Q: Can you go to jail for filing an incorrect number on your business's tax returns if it was an honest mistake?
J. Timothy Bender
J. Timothy Bender
answered on Dec 4, 2018

In order to be prosecuted for either tax evasion, or filing a false return, there has to be evidence of an intent to evade tax. If it is an honest mistake, there is little chance of being prosecuted as the intent to defraud the government is not present. The IRS usually will not refer a case for... View More

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2 Answers | Asked in Tax Law for Ohio on
Q: where do I find USTC case "Hancock (T. C. Memo 2012-31) ?
J. Timothy Bender
J. Timothy Bender
answered on Aug 13, 2017

Go to the website for the US Tax Court (www.ustacourt.gov), click on the Opinion Search tab. Put Hancock in the name box and hit Search. It is the first case listed in the results.

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1 Answer | Asked in Tax Law for Ohio on
Q: What are the tax benefits of setting up a trust?
J. Timothy Bender
J. Timothy Bender
answered on Aug 4, 2017

For most people, there is no income tax advantage to establishing a trust. Under certain circumstances there may be gift or estate tax benefits. You need to have a tax expert look at your particular circumstances to determine if there is a benefit for you before you consider setting up a trust.... View More

1 Answer | Asked in Tax Law for Ohio on
Q: What amount qualifies for the federal gift tax?
J. Timothy Bender
J. Timothy Bender
answered on Jun 2, 2017

I believe you are asking about the annual gift tax exclusion amount. For 2017 a person can give $14,000 to an individual without there being a taxable gift.

1 Answer | Asked in Tax Law for Ohio on
Q: How much property can you transfer to a non-relative without tax implications?
J. Timothy Bender
J. Timothy Bender
answered on May 7, 2017

The lifetime estate and gift tax exemption amount for 2017 is $5,490,000. The annual gift tax exclusion for 2017 is $14,000 and is unrelated to the lifetime exemption. In other words, the $5.49 million exemption amount is not reduced by annual gifts of $14,000 or less.

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