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Ext. PublicationThe Tax Navigator – IRS Updates: Schedule 1A, Tax Fraud Alerts and Key Tax Issues
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Join Sean Muller, The Tax Navigator, as he breaks down the latest IRS developments, including newly released Schedule 1A instructions, updates to the agency’s fraud alert tools and key reminders on tariff recovery rules. He also highlights a recent estate tax court case that underscores taxpayer liability when assets are distributed prematurely.
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Detailed Description of The Tax Navigator – IRS Updates: Schedule 1A, Tax Fraud Alerts and Key Tax
00:00:00
Sean: The IRS released Schedule 1A this week with instructions, so we have an official form. We’ve talked about it on this show before.
00:00:08
Sean: The Schedule 1A is the form that talks about tips, overtime, credits for senior citizens, etc. This is just all the instructions that we’ve talked about at great length, but it’s all in IRS forms now.
00:00:21
Sean: The IRS also updated its website with a fraud alert section. If you actually go to irs.gov, on the top side, you can see “Report Fraud.”
You can actually go in there and report people that you think are doing tax scams, fraud, whatever — trying to get credit around those things.
00:00:37
Sean: So, they are trying to go after all these frauds and scam sheets, with the public trying to help them along on that.
00:00:45
Sean: On tariffs, just want to make sure everyone understands: Of all the money that was raised or charged for tariffs, only the importer of record has a right against the government to go back for it.
00:00:55
Sean: So, if there was a charge to you from your vendor for the tariff, you can’t go back to the government. You’ve got to go back as a contractual relationship to go back to the vendor on that piece.
00:01:08
Sean: One interesting case that came up last week was two brothers that were trustees of their family’s estate.
Family dies, they calculate the estate tax bill, they owed money to the government for the estate, they did an installment plan, they made a couple of different payments and then they distributed all the assets out and stopped paying the IRS.
00:01:28
Sean: The court successfully argued, “You’ve got all the assets. It doesn’t matter if the estate doesn’t have anything — you’ve inherited the liability. You got to pay the tax.”
Not even sure what the two brothers were trying to argue since they did control everything, but it was just an interesting case that came up.
00:01:42
Sean: But make sure you pay your bills, and don’t try to run away from those.
00:01:46
Sean: So that was about it for this week. Thanks.
This episode of The Tax Navigator was recorded prior to publication. Some references or updates discussed may reflect information current as of the recording date.
