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    • Home
    • My Successes
    • Tax Articles
    • Seminars and Lectures
    • Links
    • Contact Me
  • Home
  • My Successes
  • Tax Articles
  • Seminars and Lectures
  • Links
  • Contact Me

Tax Articles

Here are some of the more than 70 articles I've written over the years

You can download these articles from the sections below.

Most Recent Articles

Is California’s “Middle Class Tax Refund” Taxable? (pdf)Download
Coronavirus-Related Repayments: CARES Act v. IRS Notice 2020-50 (pdf)Download
Is an “Equitable Owner” Entitled to the $250,000 Home Sale Exclusion of IRC §121? (pdf)Download
Must Economic Impact Payments to Deceased Individuals Be Returned? (pdf)Download
Does Net Rental Income Qualify for the Section 199A Deduction? (includes text of Section 199A) (pdf)Download
Depreciation of Replacement Property Received in a Section 1031 Exchange (pdf)Download
How to Get Federal Tax Penalties Abated (pdf)Download
Relief for Missed IRA Rollovers (pdf)Download
Is the Loss on the Sale of an Inherited Residence Deductible? (pdf)Download
S Corporations: Relief From Late Elections and Inadvertent Terminations (pdf)Download

Articles Relating to Foreclosures & Short Sales

Foreclosure/Short Sale Flowchart (pdf)Download
Foreclosures and Short Sales: How to Determine if the Debt is Recourse or Nonrecourse (pdf)Download
Ten More Myths About the Tax Consequences of Foreclosures and Short Sales (pdf)Download
Reducing Tax Attributes Due to Canceled Debt Income Exclusion (pdf)Download
Does a Non-Judicial Foreclosure Convert Debt From Recourse to Non-Recourse? (pdf)Download
Tax Consequences of Foreclosures and Short Sales — Debunking the Myths (pdf)Download
Tax Aspects of Rental Property Foreclosures and “Short Sales” (pdf)Download
Tax Aspects of Foreclosures and “Short Sales” (pdf)Download

Articles Relating to Real Estate

Passive Activity Losses Update – The Exception for Real Estate Professionals (pdf)Download
Can Interest on a Home Equity Loan be Deducted on Schedule C? (pdf)Download
Is Interest Paid on a Reverse Mortgage Deductible? (pdf)Download
Home Sale Exclusion Isn't Available for “Nonqualified Use” (pdf)Download
Passive Activity Losses: The Exception for Real Estate Professionals (pdf)Download
Before You Deduct a Loss From a Timeshare Rental, Read This (pdf)Download
Section 1031 Exchanges: How Long Must a Taxpayer Hold the Exchange Properties? (pdf)Download
Gain Exclusion May Be Affected by Holding a Residence in a Trust (pdf)Download
Beware of Real Estate Exchanges Involving Related Parties (pdf)Download
Real Estate Dealers: Capital Gain or Ordinary Income? (pdf)Download

Articles Relating to Tax Procedure

Preparer Rules for Disclosure and Use of Return Information (pdf)Download
Can You Challenge a Liability Under the Collection Due Process Procedures? (pdf)Download
Violation of IRS Appeals’ Ex Parte Communications Proves to Have No Real Remedy for Taxpayers (pdf)Download
Non-Lawyers’ Handbook for Assisting Clients With Their Tax Court Cases (pdf)Download
The “Effective Tax Administration” Offer in Compromise (pdf)Download
Can You Get the IRS to Pay Part of Your Representation Fees? (pdf)Download
The Inside Scoop About the IRS’s Appeals Division (pdf)Download
U.S. Tax Court — An Overview of Rules and Procedures (pdf)Download

Other Articles

How Self-Employment Tax Applies to California RDPs and Same-Sex Couples (pdf)Download
Reasonable (or Unreasonable) Compensation (pdf)Download
How Do You Spell Rollover Relief? “Letter Ruling” (pdf)Download
When is a Constructive Dividend Not a Dividend? (pdf)Download
Taxability of Damages in Elder Abuse Cases Depends on “Injury” (pdf)Download
Estate Planning: The Family Limited Partnership (pdf)Download
How Much Can You Deduct For Donating That Old Car? (pdf)Download
How to Defend Against EDD’s Audits of S Corp. Income (pdf)Download

Copyright © 2018-2025 David M. Fogel, CPA - All Rights Reserved.

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