Tax Talk: Worker Classification

Whether by mistake or on purpose, businesses may improperly treat their workers as independent contractors instead of as employees. Doing so can be very costly. Misclassifying workers may violate tax and labor laws and could be discovered in many ways, such as in a government audit or when a worker files a claim for uncollected […]

Tax Closure

Under the federal priority statute, 31 U.S.C. Section 3713, a receiver of an insolvent estate who knew or should have known about the existence of federal claims against the receivership estate, including tax claims, may be held personally liable for failing to pay all such federal claims to the extent there were funds available to […]

Tax Talk: Filing Income Tax Returns

One of the first and most basic tax issues a receiver must address when taking on a new case is whether the receiver must file income tax returns and, if so, what kind of returns. And critically, a receiver who must file federal income tax returns must pay any tax liability reported on those returnsi […]