On February 19, 2020, the IRS issued a news release announcing that it will be stepping up efforts to visit high-income taxpayers who in prior years have failed to timely file one or more of their tax returns. The Director of Collection Operations, Small Business/Self Employed Division is quoted in the news release as stating: “Taxpayers having delinquent filing or payment obligations should consult a competent tax advisor before waiting to be contacted by an IRS revenue officer.” The Director further cautioned: “It is always worthwhile to take advantage of various methods of getting back into filing or payment compliance before being personally contacted by the IRS.” In the news release the IRS defined high-income non-filers as taxpayers who generally received income in excess of $100,000 during a tax year and did not file a tax return with the IRS.
J. Eric Butler is a Shareholder in the firm focusing his legal practice in the areas of federal and state taxation, business formations and commercial litigation, tax controversy matters, white collar criminal defense, and estate planning/probate matters. Mr. Butler handles a large range of tax matters for clients across the United States involving the Internal Revenue Service and state taxing authorities, to include examinations of returns, collection of delinquent tax debts, criminal tax matters, international tax compliance and enforcement, and litigation of tax issues in both state and federal courts. Mr. Butler also represents accountants across the United States in malpractice defense, mitigation of potential malpractice claims, and disciplinary proceedings.
Mr. Butler received a three-year appointment (2013 through 2015) to the Taxpayer Advocacy Panel, which is a federal advisory panel established in 2002 under the authority of the U.S. Department of the Treasury. The Taxpayer Advocacy Panel (TAP) is made up of volunteers appointed by the Secretary of the Treasury to represent all 50 states, the District of Columbia and Puerto Rico. TAP members are assigned to separate Project Committees and include at least one representative from each state. Mr. Butler served on the Tax Forms & Publications Project Committee during his three-year term, which works to provide feedback to Internal Revenue Service on issues involving tax administration and improvements to tax forms and publications. In 2015, Mr. Butler served as Vice-Chair of the Tax Forms and Publications Project Committee. In 2016, Mr. Butler was awarded the President’s Volunteer Service Award for his contributions to TAP during his three-year term.
Mr. Butler is a frequent speaker to various organizations and businesses on issues involving tax law, business law, and estate planning/probate matters.