The library
All guides
Plain-English guides to the IRS problems that show up after a death, inside a trust, or after a large gift.
Executors and Final Returns
The decedent’s last returns, refunds, fiduciary notices and the executor’s own exposure.
- Filing the Final Form 1040 for a Deceased Taxpayer
- Claiming a Deceased Taxpayer’s Refund with Form 1310
- Executor Personal Liability Under the Federal Priority Statute
- Requesting Prompt Assessment with Form 4810
- Executor Discharge from Personal Liability (Form 5495)
- Form 56: Telling the IRS You Are the Fiduciary
- Form 1041: The Estate’s Own Income Tax Return
- When a Deceased Parent Left Unfiled Tax Returns
- Getting IRS Transcripts for a Deceased Taxpayer
- Income in Respect of a Decedent (IRC 691)
Estate Tax and Form 706
Deadlines, audits, valuation fights, portability, closing letters and paying the bill.
- Florida Has No Estate Tax. The IRS Still Does.
- Form 706 Deadlines and Extensions (Form 4768)
- Portability and the Late DSUE Election
- What Happens in an Estate Tax Audit
- Estate Valuation Disputes with the IRS
- Estate Tax Closing Letters and Account Transcripts
- Paying Estate Tax in Installments Under Section 6166
- Extensions of Time to Pay Estate Tax Under Section 6161
- Estate Tax Penalties and Reasonable Cause
- The Special Estate Tax Lien Under IRC 6324
Gift Tax and Form 709
When a gift return is required, what happens when it never got filed, and how to close the statute.
Trusts and Fiduciaries
Trustee liability, revocable trusts after death, and the K-1 problems beneficiaries inherit.
IRS Debt After Death
Tax debts, liens and collection that survive the taxpayer, and what heirs actually owe.
Florida IRS Guides
General IRS collection guides for Southwest Florida taxpayers.
- Currently Not Collectible Status in Florida
- Florida Homestead Exemption and IRS Debt
- Local Tax Attorney vs. National Firms
- Hurricane Tax Relief in Florida
- IRS Audit Representation in Sarasota
- IRS Bank Levy and Florida Exemptions
- IRS Collections Statute: When Your Tax Debt Expires
- IRS Installment Agreements for Florida Residents
- IRS Penalty Abatement for Florida Taxpayers
- IRS Revenue Officer in Southwest Florida
- IRS Tax Lien on Florida Property
- IRS Wage Garnishment and Florida Law
- Offer in Compromise for Florida Taxpayers
- Payroll Tax Attorney in Sarasota
- IRS Problems in Sarasota: A Local Guide
- Sarasota Real Estate and IRS Liens
- Self-Employed in Sarasota? IRS Debt Options
- Small Business Tax Problems in Sarasota
- Snowbird Tax Problems: Florida Residency and the IRS
- Tax Bankruptcy in Sarasota County
- Tax Debt and Florida Retirement Accounts
- Unfiled Tax Returns: Florida-Specific Consequences