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Hello, and thank you for reviewing this website.
My office primarily provides tax services in the areas generally described below. Other services relate to application of tax and other laws in estates and family business relations and transactions.
Due to clients' professional and family commitments, we very frequently meet in evenings and on Saturday mornings.
You are invited to call at your convenience if there are questions - 816.454.7996. All contact and communication are under the Office Policies terms and provisions set forth below in this website.
Kind regards,
Regarding tax representation, these services most frequently involve
representing taxpayers during the course of audit-examinations of tax returns, during later administrative appeals of audit determinations, and with the collection functions of the Internal Revenue Service of the Missouri department of Revenue.
In each of these areas, a formal Power of Attorney will be necessary in order for you to authorize me to represent you before these tax agencies. This is due to the legal prohibition by which employees of these agencies may not divulge any of your tax information to other than as you authorize.
Tax Audits
Most tax returns are accepted as filed. Others, however, due to features of the return or simply being picked in the "audit lottery" will result in the return will be audited. It is important to note that merely since a return is audited and the support for positions taken on the return is examined, this does not mean that the Service or Department is challenging your integrity or necessarily taking and adversarial position - only that you are asked to support what you initially claimed on the turn.
The entries on your tax return are to reflect a factual relationship or transaction recognized under the tax laws and applied in accounting procedures. Controversies arise since - you and the Service or Department - may see the facts differently in light of the tax laws or disagree on the application of the accounting conventions applied.
Honest difference in opinion may develop, and if such is the case during an examination, the taxpayer is afforded the opportunity to provide all the factual substantiation and legal support underlying the position taken in the filing, as well as presenting this in a rather formal written brief setting forth the position.
Audits may be conducted via mail, at the offices of the Service, or at the taxpayer's office. The scope of the examination may be only to specific items and entries, or cover all the entries having significant financial implications in the filing. When the taxpayer is first notified of selection for audit, the items to be examined are customarily indicated.
The goal of an audit is to confirm that the proper amount of taxes due was paid, but not one penny more.
Administrative Appeals
If the result of an audit is not to the satisfaction of the taxpayer, formal administrative appeal procedures are available.
During the course of an examination, there are informal opportunities to present additional information to the auditor, to review the proposed examination report prior to it being final, to meet with the examiner's manager, and to present a written position in support of the matters at issue. But if these actions do tho result in an agreement with the examiner, an audit report is issued with proposed adjustment to the return and resulting amount due.
In reply to this report, the typical agenda is for the taxpayer to present to an administrative appellate division with the taxing authority, a written statement of position - a "protest" - to the items in dispute. This entails the specific identification of the items in controversy. The underlying facts, and the taxpayer's view of what aspects of the tax laws apply. This filing is to be made by prescribed deadlines, usually starting with the taxing authority acknowledging in writing that a resolution of the issue has ne been reached. This position paper is presented to a separate administrative appellate agency with the broader taxing authority. The taxpayer is no longer dealing with the audit section, but with an appellate or review section which has the authority to settle the controversy based on the relative and competing merits of the positions taken by the taxpayer and the taxing authority's auditor.
Along with the submission of the written statement protesting the position of the auditor, the taxpayer is afforded the opportunity to discuss the presented materials in a conference.
Tax Collections and Enforcement
The two major areas of services involving tax collection representation are negotiating agreement for installment payments and offers in compromise. Under either, its foundation is a detailed financial picture of the taxpayer's periodic revenues and expenses, and of assets owned and liabilities owed. This data is provided to the taxing agency early in the course of negotiation either agreement.
Installment Agreement. Under this arraignment, the taxpayer agrees in writing to pay a specific amount over an established period to satisfy the outstanding tax obligation. The benefit of this to the taxpayer is that the taxing authority will suspend collection enforcement other than that agreed to in the arrangement.
Offer in Compromise. Unlike some bankruptcy rules, the creditor [here, the service or department] does not have to accept the debtor's [taxpayer] offer with the debts being automatically discharged. Indeed, as the name indicates, this is only an "offer" but such is not to suggest that offers are summarily rejected.
The likelihood of an offer being accepted is based on a host of factors, but the ability to pay based on net assets and net income, is the most significant factor. If an offer is accepted, the taxpayer has the option to paying the offered amount fairly soon or in installments over an established duration. On payment of the accepted offer amount, the liability is settled.
Credentials
Ron holds certification in both Divorce Finance Analysis [CDFA] and Public Accounting [CPA], and is a graduate of St. Louis University School of Law, with a Juris Doctor [J.D.] Degree, and from Washington University School of Law in St. Louis with a Master of Laws [L.L.M.] Degree in Taxation Law.
Prior to attending law schools, Ron was a combat Marine in Viet Nam where he was awarded the Vietnamese Cross of Gallantry, the Marine Corps Combat Action Ribbon, Purple Heart Medal and the Silver Star Medal.
Professional credentials include
Publications include
- "Federal Taxation of Dividend Distributions", 34 Jrnl Mo Bar 3, 1978.
- "Charitable Remainder Trusts", Jrnl Mo Bar 2, 1979, and 9 Taxation for Lawyers 1, 1980.
- "Revenue Recognition Help in RCA v. USA", 33 The Tax Executive 3, 1981, and 31 Digest of Tax Articles 1, 1981.
- "Normalization Requirements of Public Utility Accounting and Its Ratemaking", 35 The Tax Executive 3, 1983.
- "Your Reply to Contacts From Your Client's Auditor", 41 Jrnl Mo Bar 8, 1985.
- "Practicing Law Through a Corporation", 42 Jrnl Mo Bar 4, 1986.
- "Your Incorporated Practice Revisited", 43 Jrnl Mo Bar 1, 1987.
- "Reconstruction of Taxable Income", 45 Jrnl Mo Bar 4, 1989.
- "Omnibus Taxpayer Bill of Rights", 45 Jrnl Mo Bar 6, 1989.
- Principles of Valuing Closely-held Business Interests", 48 Jrnl Mo Bar 437 , 1992.
- "A Primer on Financial Statement Analysis", 51 Jrnl Mo Bar 4, 1995.
Co-editor, Reviewer and Contributing Author
- Missouri Taxation Law and Practice, Editions and Updates: 1981, 1982, 1986, 1987, 1991, 1995, 2002, and for proposed new edition to be published in 2008.
MoBar Presentations
- "Should I Form a professional Corporation?", 1993,Judicial Conference,
- "Choice of Business Entities", 2003 Solo-Small Firm Conference.
- “Income Tax Implications of Family Law”, 2008 Family Law Conference.
MoBar CLE Presentations
- Moderator and Commentator: "Ethics Program", 2002.
- Taking the Mystery Out of Financial Statements, 2006 and 2008.
- Federal Income Taxation of Divorce, Tele-conference, 2007.
- Tax and Financial Implications of Divorce [4 hours - St. Louis and KC], 2008.
Clay County Bar CLE
- "Principles of Valuing Closely-held Businesses" Feb, 2004.
- "Implications of FAS 150 To Shareholder Agreements", Dec, 2005, and
- "Taxation of Divorce", Nov, 2006.
Office Policies
PLEASE READ THIS MATERIAL CAREFULLY. WE WILL ADDRESS ANY POLICY QUESTIONS OR CONCERNS YOU MAY HAVE BEFORE WE ADDRESS OTHER MATTERS.
All material and internet links in this website are solely for your information, and are not intended to, nor do they constitute any attorney-client relationship; they do not provide advice counsel or advise; they are not advertising.
As with all decisions to engage another for professional services, the decision to engage the services of a lawyer is important and must not be based solely upon advertisements or informational materials. If our introduction was through another, typically your broker or relative, I prefer that any conference beyond our initial introductory one be exclusively between us. If our introduction was through a spouse, any next conference will be with both of you.
You are welcome to call, but unless an offer to provide services is made and you accept, there is no commitment on behalf of either of us and the Client-Attorney relationship is agreed not to have formed. During any initial contact, you may generally discuss your concerns and reasons for wanting services. This communication does not constitute the formation or existence of a Client-Attorney relationship, and is solely to investigate and determine whether one may be pursued. For example, what may be perceived to be a tax issue, could actually be an issue best addressed by another whose practice is in family or real estate law or tax accounting. But regardless of whether a Client-Attorney relationship is formed, all information and communication you may divulge are continually privileged, confidential and will not be conveyed without your express written direction or as required by law.
My offer of services for your considerations will be in the form of an Engagement Letter for you to accept. If there is no Engagement Letter entered into - there is no Client-Attorney relationship.
If we do enter into a Client-Attorney relationship for services, any relationship will apply only to the matters you address and your then current circumstances. This can be very significant since Congress may modify the tax laws, State statutes and case law may modify rules, and very importantly, your personal and family circumstances and intentions may change. Any client-attorney relationship we may enter into does not address any of these possible later changes.
If I am engaged for services, unless otherwise told, I will receive and act upon information from you or another you identify.
My definite preference is to receive photocopies of information which will be return. All original documents are to be retained in your possession. Under no circumstances, do not send any confidential material until an attorney-client relationship is formally entered into. I will only keep the text of the final version of the documents on my computer hard drive.
I absolutely discourage e-mail as a method for me to receive information, but if no other method is available, you are expressly advised that e-mail is not a secure method of communication: any e-mail that is sent to or by you may be copied and held by various computers it passes through as it goes to or from either of us; persons not permitted to participate in our communication may intercept our communications by improperly accessing either of our computers or even some computer unconnected to either of ours through which an e-mail passes.
It is absolutely essential that all information you provide be accurate and complete to the very best of your ability. I will rely, and only act upon such.
Any deficiencies or inaccuracy in the information may result in inappropriate recommendations and-or design of service provided, and frustrate intentions.
Contact
The best method to contact me is via telephone at 816.454.7886. If your call is not immediately connected, please leave a message and your call will be returned as soon as practicable.
For your convenience, office conferences can be either in North Kansas City or along the I-29 corridor just north of the Tiffany Springs area.
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