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Montana Tax Law Questions & Answers
1 Answer | Asked in Tax Law for Montana on
Q: Concerning 28 USC 3001 et seq, after what amount of time is a quitclaim between one family member to another with no

Concerning 28 USC 3001 et seq, after what amount of time is a quitclaim between one family member to another with no cost attached to it not able to be legally reversed or have a 3rd party lien placed against the property by the IRS?

D. Mathew Blackburn
D. Mathew Blackburn answered on Feb 3, 2020

28 USC 3001(b) reverts to 26 USC 6503(a)(1) which contains a 10 year collection period that can be paused upon specific occurrences.

26 USC 6901 also has rules for extension of assessment under specific situations and allows collection of third party transfers form transferrees and...
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1 Answer | Asked in Tax Law for Montana on
Q: What law(s) in particular can you cite concerning reversal of a quitclaim from one family member to another?

I already know that if you do a quitclaim from one family member to another, without charging them money for it, while there is currently no lien on the house Just to file bankruptcy that the quitclaim is going to end up getting reversed by a judge. However, I have been told by a lawyer outside of... Read more »

D. Mathew Blackburn
D. Mathew Blackburn answered on Feb 3, 2020

28 USC 3001 et seq

1 Answer | Asked in Tax Law for Montana on
Q: Hello. This is a question concerning what power the U.S. government has over other people’s property.

Can the I.R.S. legally find a way to reverse a quitclaim on the title to a person’s house if it was quitclaimed over from a mother to her child, who are still living together in the same house, before neither a lien nor a levy could end up being put on the property?

D. Mathew Blackburn
D. Mathew Blackburn answered on Feb 1, 2020

Yes, there's state and federal laws that reverse fraudulent teanfers or create third party liens where property was transferred for less than fair market value or in an attempt to defraud creditors.

1 Answer | Asked in Tax Law for Montana on
Q: This is going to be a real run on sentence but what if husband and wife are married filing jointly and the husband...

left his wife with a lot of tax debt that he lied to his wife about by saying he had paid it all off already, like 20 years ago, but really he just kept filing offer and compromise and bankruptcy but never went through with it anytime he did it and so the statute of limitations just kept pausing... Read more »

Linda Simmons Campbell
Linda Simmons Campbell answered on Dec 11, 2019

If you tried innocent spouse and do not have any appeals rights then the only thing that you can do is set up a collection alternative with the IRS. You need the assistance of a good tax lawyer. Most of us offer a free consultation and after speaking with you can offer you advice based on your... Read more »

1 Answer | Asked in Tax Law for Montana on
Q: Can I use 15 y/o tax transcripts to tell exactly when the 10 year statute of limitations expire for each year?

Even though my tax debt is older than 10 years the statute of limitations was paused by the IRS for unknown reasons.

D. Mathew Blackburn
D. Mathew Blackburn answered on Oct 28, 2019

You'd have to review all transcript over the entirety of the period for which the amounts were owed to pull out the transaction codes to see where and why the CSED was paused.

1 Answer | Asked in Tax Law for Montana on
Q: Does requesting tax transcripts pause the 10 year statute of limitations that the I.R.S. has to collect?

I know that trying an offer and compromise and innocent spouse pauses the 10 year statute of limitations. However, what are all of the things that are going to pause the 10 year statute of limitations? Thank you.

D. Mathew Blackburn
D. Mathew Blackburn answered on Oct 27, 2019

Requesting transcripts does not pause the collection statute expiration Date (CSED).

For more information I would look at the Internal Revenue Manual 5.1.19

https://www.irs.gov/irm/part5/irm_05-001-019

1 Answer | Asked in Tax Law for Montana on
Q: Can IRS garnish shareholder's personal monies for corporation tax debt?

I received an IRS notice for penalties and interest for late filing of 2015 and 2016 corporate tax returns for a Montana close corporation. They incorrectly identified 2 shareholders so I wrote a letter explaining: there was 1 shareholder; I had erroneously been told by what I thought was a valid... Read more »

Linda Simmons Campbell
Linda Simmons Campbell answered on Jan 24, 2018

It sounds like you were charged a failure to file penalty. Sometimes the IRS will abate the penalties once you have filed the required returns. I suggest filing a penalty abatement request. If that does not bring the debt down to an amount you can afford then you can try and submit an Offer in... Read more »

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