The Business & Tax Law Resource Center

Legal Concepts Explained in Plain English

Arm yourself with the knowledge you need to make informed legal decisions. 

Dealing With IRS Revenue Officers

Dealing With IRS Revenue Officers

IRS revenue officers are focused on tax collection. Unlike agents or examiners who handle tax audits, revenue officers are not accountants or CPAs and often lack advanced financial knowledge. A more accurate title would be “IRS collection agent.”Taxpayers often...

Substitute for Return: IRS Collections Explained

Substitute for Return: IRS Collections Explained

A Substitute for Return (SFR) refers to a tax return that the Internal Revenue Service (IRS) files on behalf of a taxpayer who has failed to submit their own return. The IRS uses available information, such as W-2s, 1099s, and other such income reported on documents,...

Seizure: IRS Collections Explained

Seizure: IRS Collections Explained

A seizure is the most severe collection action that the IRS can take. It involves the IRS taking possession of the taxpayer's property, which can include real estate, personal property, and financial assets. The property is then sold, and the proceeds are used to...

Dealing With IRS Revenue Officers

Dealing With IRS Revenue Officers

IRS revenue officers are focused on tax collection. Unlike agents or examiners who handle tax audits, revenue officers are not accountants or CPAs and often lack advanced financial knowledge. A more accurate title would be “IRS collection agent.”Taxpayers often...

Substitute for Return: IRS Collections Explained

Substitute for Return: IRS Collections Explained

A Substitute for Return (SFR) refers to a tax return that the Internal Revenue Service (IRS) files on behalf of a taxpayer who has failed to submit their own return. The IRS uses available information, such as W-2s, 1099s, and other such income reported on documents,...

Seizure: IRS Collections Explained

Seizure: IRS Collections Explained

A seizure is the most severe collection action that the IRS can take. It involves the IRS taking possession of the taxpayer's property, which can include real estate, personal property, and financial assets. The property is then sold, and the proceeds are used to...

Stay in Control: Proper LLC Governance

Stay in Control: Proper LLC Governance

Entrepreneurs often prefer an LLC business structure because it offers flexibility in management, protects owners from liability, offers significant tax benefits, and has less paperwork. Part of these benefits make it the better option than corporations requiring...

What is an Asset Purchase Agreement and When Do I Need One?

What is an Asset Purchase Agreement and When Do I Need One?

An Asset Purchase Agreement (APA), also referred to as an asset sale agreement or business purchase agreement, is a legal document that outlines the terms and conditions for the sale and purchase of an existing business or its assets. The APA you use should outline...