165 articles on Oklahoma tax, IRS controversy, and business law, newest first.
An explanation of how voluntary disclosure agreements let businesses proactively resolve unreported state tax liabilities with limited lookback periods and reduced penalties, before an audit finds them.
A plain-language explanation of Oklahoma tax warrants, how they function as liens rather than criminal warrants, and the steps to take before collection escalates.
An explanation of how Oklahoma apportions business income for companies operating in multiple states, covering the sales factor, nexus, and common mistakes as businesses expand across state lines.
An overview of how Oklahoma sales tax applies to services versus goods, including the specific service categories that are taxable and why mixed labor-and-materials invoices need careful handling.
A practical guide for Oklahoma commercial property owners on when and how to protest a county assessment, from checking the property record card to navigating the board of equalization appeal.
Describes the general process for protesting an Oklahoma Tax Commission assessment, including deadlines, how to structure a written protest, and why documentation determines the outcome.
Walks through what a notice of assessment from the Oklahoma Tax Commission means, why the response deadline is critical, and the general options available to a business that receives one.
Explains what Oklahoma use tax is, why it is so often overlooked on out-of-state purchases, and how businesses can build a review process to catch it before an audit does.
Explains the concept of sales tax nexus, how the Wayfair decision expanded it beyond physical presence, and why Oklahoma businesses selling across state lines need to track it.
An overview of the common factors that lead the Oklahoma Tax Commission to select a business for a sales tax audit, from mismatched numbers to missing exemption certificates.
Audit selection is usually driven by statistical scoring, income mismatches, industry risk factors, or related-party connections, with only a small share being purely random.
When the IRS files a substitute return using only third-party income data, it usually overstates the tax owed, but filing your own accurate return afterward can correct it.
Unfiled returns are a common and fixable problem, but filing voluntarily and getting current is usually the necessary first step before any debt resolution option is available.
Tax Court lets you dispute an IRS assessment without paying first, but strict deadlines and real litigation costs mean it isn't the right path for every disagreement.
The IRS Independent Office of Appeals offers a fresh, litigation-risk-aware review of disputed audit results, and most cases settle there before reaching Tax Court.
Currently-not-collectible status pauses active IRS collection for taxpayers facing genuine financial hardship, though the debt, interest, and any lien generally remain.
The IRS generally has ten years from assessment to collect a tax debt, but bankruptcy, offers, and appeals can pause the clock, so verifying the real expiration date matters.
Unpaid payroll taxes escalate quickly, carry personal liability for owners, and in serious cases can threaten the business itself, making early action essential.
Under IRC section 6672, the IRS can hold owners, officers, or bookkeepers personally liable for unpaid payroll taxes, bypassing the usual corporate liability shield.
Innocent spouse relief can separate a taxpayer from liability created by a spouse or ex-spouse on a joint return, but timing and evidence of what you knew both matter.
