DPS Legal Counsel
Helping health professionals and entrepreneurs navigate the business of healthcare and the business of business
DPS Legal Counsel protects the business, regulatory, contract, transactional, intellectual property, compliance, and tax interests of health practices and small businesses from initial formation through founder retirement and practice/business succession
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Recent Blog Posts
Armadillos and Tax Law
(Photo credit: John and Karen Hollingsworth - USFWS) OK. I admit it. The title of this post is slightly misleading. I had a run-in this morning with an armadillo that I wanted to tell you about, and I looked far and wide to find some connection to tax law, but I just...
Failure to File Penalty Applies to IRS Forms Other than Your Main Income Tax Form
As I've mentioned recently, I'm working on a new eBook on IRS enforcement and collections actions and how taxpayers can protect themselves and work to get out of trouble when they find themselves subject to an IRS collection action. In working on the eBook today, I...
IRS Collections – Offers in Compromise
Some people have favorite novelists. I'm actually one of those people--when Tana French, for example, comes out with a new book, it's a cause for a minor celebration for me. I just like reading her books that much. Not many people, however, root for new Tax Court...
Death, Taxes, and a Walk to Remember
I was walking with my wife this morning on the windy country road near our house. In the distance behind us, we heard a car approaching. The road is shady, beautiful, and usually very quiet--but it is quite narrow, so a car intruding on our walk forces us to walk...
New Ebook on Defending Against IRS Collection Actions to Be Published Soon!
Recently, I published an eBbook entitled IRS Income Tax Audits: A Mini-Course in Avoiding, Preparing For, and Getting Through an IRS Income Tax Audit. Initial reaction to this eBook has been great, and it has encouraged me to do something I have wanted to do for quite...
Why You Should Keep Good Tax Records
Murphy's Law says that if anything can go wrong, it will. I think that a tax corollary to Murphy's Law is that if the IRS asks you for a particular record, that will be the one record you can't find. The best way to make sure that Murphy's Law doesn't find you lacking...
IRS Issues Estate Tax Return Guidance for Decedents Who Died in 2010
Congress seems to do two things when it passes a new tax act. First, it tries to make people think that the new law is going to be best thing since sliced bread by loading the title of the legislation up with all kinds of positive sounding words and phrases. Two...
IRS Income Tax Audits EBook Published
I have recently published an eBook for the Kindle on Amazon.com that is entitled "IRS Income Tax Audits: A Mini-Course in Avoiding, Preparing For, and Getting Through an IRS Income Tax Audit." This eBook is just the first in a planned series of eBooks addressing a...
The Deductibility of Qualified Long-Term Care Services for Chronically Ill Individuals
The United States Tax Court recently addressed the deductibility of so-called "qualified long-term care services" for chronically ill individuals in Estate of Baral v. Commissioner, which was filed by the Tax Court on July 5, 2011. Most people know that certain...
Winning? The IRS, Yes; a Gambling Man, Not So Much
The stakes were high for the taxpayer in the case of Moore v. Commissioner, which was recently decided by the United States Tax Court and filed by the Court today. The question that was on the table was simply this--was the taxpayer a professional gambler or not. On...