All About IRS Audit Regulations

IRS Audit statute of limitations

            What is the IRS audit statue of limitations

Citizens who are considered as a high risk for underpaying their respective taxes are monitored using a computer software program by the IRS or the Internal Revenue System. This software can tell who is paying their tax properly and who is not. Read on to find out more about the IRS audit regulations.

Audit selection:

Filing an amended return merely will not start an audit investigation. However, filing this will subject these returns to an initial audit screening process and the amended returns may be selected for IRS audit. The IRS employs the ‘National Research Program’ to filter all tax payer returns initially and the returns are then selected. Based upon the IRS’s specific criteria to decide which returns may result in adjustment upon an audit, this program selects returns for audit using a baseline return.

The computer selected taxpayer’s returns are initially assessed by an IRS auditor. It is up to the auditor to decide if the return can be accepted as it is or if it has to be investigated further by audit examiners. A final decision regarding whether the return can be passed on for acceptance or if it requires a follow-up is in the hands of the audit examiner.

IRS audit location:

Audits can be performed in person anywhere that you keep your tax records from your place of business, a local office or even your place of residence or it can even be conducted by mail. The IRS will inform you in case it requires any additional tax information such as a receipt evidencing payment of expenses or proof of income. If the audit is conducted in your office, then it will occur where you maintain your accounting books.

Record Retention requirements:

As a general rule, the tax records should be maintained during the entire period of the business transaction with the addition of another extra three years. As per IRC recommendations, taxpayers are required to maintain payroll records for a minimum of six years at least. During an audit, IRS has the authority to evaluate tax returns for the previous three years. However, if substantial mistakes are found, the IRS can extend this review period. But in no case will it include tax returns more than six tax years old.

IRS audit statute of limitations:

IRS auditor

                          Conducting an IRS audit

The IRS audit rules also include provisions for statute of limitations. The IRS may request the tax payers to allow extra time for the purpose of statute of limitations. The IRS also conforms to refund deadlines. If you have reasons to believe that the statute of limitations applicable has been surpassed in favor of IRS, then your accountant or tax attorney should thoroughly review the ‘Publication 1035, Extending the Tax Assessment Period.’

That was some information regarding IRS audit selection, location and the IRS audit statute of limitations. For more information on this topic, consult your accountant or your tax attorney.

Understanding The Writ Of Habeas Corpus

Writ of habeas corpus definition

                    Illegal detention of a prisoner

The history of the habeas corpus writ dates back to the thirteenth or fourteenth century when it was first used in the common law courts of England. These courts, consisting of legal professionals were rivals of the feudal courts that were under the control of local land owners. The feudal courts were in dire need of procedural consistency and on this account, the common law courts started issuing writs demanding the release of prisoners that they had imprisoned. The common law courts utilized the writ to demand the release of people imprisoned by the royal courts like the Admiralty and Chancery during the late fifteenth to the seventeenth century.

The modern habeas corpus writ is designed as a response against as illegal and unjust imprisonment by the criminal justice system. According to the writ of habeas corpus definition, this legal instrument usually requires a person, generally the prison warden to produce the prisoner and justify with reasonable and solid evidence. The court may order the prisoner’s release if he can successfully argue that his detention was in violation of his constitutional right. This writ can also be used to release an insane person or a person who has an infectious disease or is a drug addict. It can also be used for gaining child custody.

The habeas corpus writ is an extraordinary legal principle as it endows a court with the power to release a prisoner who had undergone trial in the criminal justice system and all its appeals and procedural safeguards. According to the Writ of habeas corpus definition, initially, it is up to the petitioning prisoner to prove that his/her detention is in violation of the constitutional rights. But if he can come up with sufficient solid evidence, then the focus shifts to the warden who will be required to justify his/her imprisonment.

Courts authorize the writ

                 Violation of the Constitutional right

Federal courts as well as all state courts authorize the writ of habeas corpus. To request for the writ, an individual who is held prisoner in a state or federal prison files a petition with the court that sentenced him or her. Federal court and majority of state courts allow the inmates to present a short oral argument during a hearing in court. To establish evidence for the petition, he/she may be permitted an evidentiary hearing.

As you now know, this law guarantees that no citizen is detained illegally. Refer online legal resources for further info about this writ.

Looking Into The Nuances Of Statute Of Limitations

Wrongful death statute of limitations

           Filing wrongful death claims

Many might wonder why should there be a wrongful death statute of limitations. Isn’t it right that a person who has been a victim of negligence should be given appropriate justice even if a case is filed five years after the incident? Another question would be, does a person’s responsibility for causing the death of a person reduce after a period of time for the court to ignore it? Moreover, isn’t the next of kin of the victim or his direct dependants being made a victim without compensating them and leaving them to the rather sad excuse of “fate”? We shall try to answer these questions as fairly as possible.

One thing that one should consider before listening to arguments as to why there should be a wrongful death statute of limitations is that law is very complicated. It has to take into account many factors before arriving at a decision. These could at times seem cruel and painful but it is necessary for the justice to take the right decision and to reduce the number of failings. The only way to reduce these failings is to have such type of laws, the essence of which will be explained in the coming sections.


To prove wrongful death, one has to provide evidence in court. The only persons who would usually bring these cases forward would be the next of kin of the deceased. Now, quite obviously, these evidences, if not brought within a set period of time cannot be considered as credible. The reasoning is that the evidences could be fabricated, would have deteriorated to such extent that one would have to then consider it as “circumstantial” evidence which is a rather poor foundation on which to base a judgment. Hence, claimants should file a case within the period set by the statute.


The statute of limitations

            Statute that governs claims

Now, if a claim were to be given by the court, the calculations involved to determine the compensation award is not simple. To calculate this, one would have to consider the earnings of the deceased if he was alive in accordance with the economic scenario then and other parameters. If a person is to win a case, say beyond the statute of limitations, the court would have to factor in changing economic scenario which could be punishing the defendant or compensating the victim’s kin inappropriately.

Different states have different laws governing the statute of limitations. Students of law should know nuances like these very well before and during the course of serving as an advocate.

Latest Procedural Rules For Habeas Corpus Petitions

Writ of Habeas Corpus definition

                         Prevent illegal detention

Derived from a Latin word, the term Habeas Corpus means ‘have the body.’ Having originated in England, this writ or legal action is designed to save an individual from illegal detention. According to writ of habeas corpus definition, this writ protects an individual against any harm that may be caused as a result of unfair decisions by the legal system. A major purpose of introducing this legal action is to check unlawful and unjust detention orders which the legal authorities may issue, thereby following the “Innocent until proven guilty” principle. The Court may release an accused if it thinks that he had been detained without any reasonable legal justification.

The new procedural laws for Habeas Corpus petitions are intended on speeding up the Supreme Court’s consideration of the Exhaustions petition. This should be done without unfairly limiting petitioners from raising new justifiable claims.

A brief description of the new procedural rules

  1. An individual sentenced to death can still petition a Habeas Corpus petition. The initial petition has no limitation regarding its length. All later petitions have a limit of up to 50 pages, or if drafted on a computer, a limit of 14,000 words, subject to a good cause exception.
  2. Accompanying the petition should be a table or chart, which should clearly and frankly specify all the following information. This will not be counted in the 50 page limit and should not be more than 10 pages long. The information to be disclosed include:
  • The claims that have been previously raised and rejected, and where (either on the Habeas Corpus, or on appeal along with citations).
  • The claims that could have been raised previously, and also the reason why they weren’t.
  • The claims that have not been presented before the Supreme Court already.
  • The claims that have been considered as unexhausted by the federal court, and which are now raised for the purpose of exhaustion, supported with copies of federal court orders.

    Procedural rules

                           Writ of Habeas corpus

3. A petitioner can choose to submit some or all of the claims that have been considered unexhausted by the federal court, in a table or a chart, for the Supreme Court’s consideration. This presentation can include a brief description of the issue, and also the reasons that state why the procedural bars are not applicable.

These are the new procedural rules that have been included as part of the writ of Habeas Corpus definition. For more information about the procedures, consult an experienced lawyer.

Heavy Penalties For Tax Evasion Charges

IRS audit statute of limitations, additional tax

Statute of limitations for unreported income

Forgot to add an extra income on your tax return? You may not be asked to pay up by the IRS immediately, but do not be surprised to see a mail from them intimating about penalties some eight or nine years later.

It is very important to add every income to your tax return as otherwise it might result in tax evasion charges from the IRS.

IRS audit statute of limitations

It is the time period allotted to the IRS within which the agency has to resolve any problems with a tax account. After this time period, the tax payer with whose account the agency has found discrepancies will not be liable to face any charges from the agency. Some exceptions do exist, such as, if the amount involved were to be higher than a certain amount, then the IRS can take a longer time period than the stipulated IRS audit statute of limitations.

Otherwise, the usual time period allotted for the IRS to come up with sufficient evidences to show that the person has been evading taxes is 10 years for collection and three years for assessment. It means that the IRS has got 3 years to assess the additional tax from the date of filing the tax return and 10 years to collect the tax owed by the person from the date of assessment.

Exceptions to the statute of limitations

As mentioned earlier in this article, this statute of limitations is also subjected to some exceptions, as different situations demand different set of rules. If the person accused of evading taxes is responsible for an understatement of more than 25 percent of the gross income given on the tax return, then the IRS has got six years to assess the additional tax owed by that person from the time the return was filed.

IRS audit statute of limitations, additional tax

IRS statute of limitations

Penalties and interest

Penalties and interest are calculated by the IRS if it finds discrepancies in the reported income. Unreported income will warrant the payment of penalties by the tax payer and the most common penalty awarded is one half of 1 percent for each month the tax is unpaid on the unreported income.

IRS might take some time, even years, in some cases to find out if there are any unreported incomes in the tax returns of a person. Therefore, even if you think you managed to escape from IRS, the relief might be short-lived.

Notes On Wrongful Death Lawsuits In Utah

Wrongful death statute of limitations

Wrongful death statute of limitations explained

Wrongful death lawsuits are filed in a court of law when a negligent or wrongful act of the defendant results in the death of a person. The victim’s family then has the right to file a case against a business or organization, a government agency or a person, if they feel that the actions of these groups of people, or of a person, led to the death of the victim. In Utah, the law states that the person has the right to file a case in the event of a wrongful death. If you intend to file a wrongful death lawsuit, there are certain parameters that are to be met, and the case should be filed within a short period of time, as the wrongful death statute of limitations only allows claims to be filed within a certain limited time period.

Filing a wrongful death claim

It should be noted that only the heirs of the deceased person, or any of his personal representatives are allowed to file a wrongful death claim in a court of law. If anyone heir of the deceased person files a wrongful death claim, that claim is considered as representative of all the other heirs.

Time period of filing the claim

As mentioned earlier, the wrongful death statute of limitations permits the filing of the wrongful death claim within a certain time period only. Generally, this time period is 2 years; however, exceptions are made if the heir of the deceased person has not yet reached the age of 18 years at the time of death, or if more information on the death of the person surfaces at a later date.

Employee protection

third-party claim

statute of limitations of wrongful death

The Workmen’s Compensation Act allows the heir of the deceased person, who has been an employee of a company, but was killed by the negligence on the part of a third party, the third party being a person who has no connection to the employer, to claim compensation. Attorney’s fees and other costs are deducted from the compensation received, and if the money is availed through a third-party claim, it must be awarded according to the laws in Utah.

It should be noted that filing wrongful death lawsuits within two years is a must if there are sufficient grounds to believe that the death occurred due to the negligence on the part of any other person. These laws guarantee that the negligent actions of a person are sufficiently punished.

Statute Governing Wrongful Death Claims In Georgia

Wrongful death statute of limitations

Limitations of wrongful death

Wrongful Death means the death caused due intentional, negligent or reckless act of another person or party. There is a provision for the relatives or family members of the decedent to file a wrongful death claim against the person responsible. In Georgia, the wrongful death claim can be filed by the spouse, children or parents, or even the administrator of the decedent’s estate. The wrongful death statute of limitations in effect in the state of Georgia, is discussed below.

Wrongful Death Claim in Georgia

In Georgia, once the wrongful death occurs, it is essential to consult an attorney before filing for a claim. The statute of limitations dictates the time within which you can file, and win a settlement.

Wrongful Death Statute of Limitations in Georgia

  • The statute of limitations in Georgia dictates that you must file the wrongful death claim within two years of the death of the decedent. If you fail to do so within this timeframe, you will become ineligible to avail the benefits which you could otherwise have gotten, including any settlements.
  • If the wrongful death of your loved one is caused due to the negligent or careless act of another person or party, it is important for you to contact a Peachtree City wrongful death attorney immediately. Those attorneys, familiar with the wrongful death law and Georgia’s statute of limitations, can certainly help you in availing the maximum benefits in the case of wrongful death action.
  •  There are some incidences of extensions in the statute of limitations. For example, it mayheretofore have been believed that the wrongful death of your dear one was caused due to an accident three years ago, but now it is found that it was a murder. In this case, your statute of limitations starts on the very day the truth is discovered, and not from the date of the death.

    Wrongful death attorney

                       Wrongful death statute

  • In some cases, the parameters outlined in the   statute of limitations can be more confusing. For example, let’s consider a case of personal injury, where your dear one was injured in an accident while working in a poorly constructed department store. If he died several years later because of injuries sustained while at work, you cannot sue the department store if the original accident took place two years or more ago.

This is all about statute of limitations affecting wrongful death claims. For further information on the statute in Georgia, or on that effective in other states, refer to legal resources websites.

Probate Rights Of The Heirs Of A Wrongful Death Victim


                           Uniform Probate Code

In the instance of a wrongful death, the interpretation of the wills and distribution of the deceased’s estates is done under the supervision of a probate court. Irrespective of whether the decedent died with a will or without, the probate oversees the distribution of the estates. Failure to understand the Uniform Probate Code and the extent to which your state has adopted this code and other state specific probate laws, can cause a delay in the distribution of assets and can also lead to the accumulation of additional fees.

Entitlements to estate:

The family members, and extended relatives of the deceased who have incurred losses as a result of the death, are entitled to receive damages. The court will appoint a personal representative if the will does not specify one. All heirs and relatives will be notified of the probate hearing by the court. Before commencing the entrusted duties, the personal representative is required to provide consent and an oath, and in some states, may also be required to retain a bond as security.

Civil and Criminal Prosecution:

The Uniform Probate Code states that probate courts are part of the civil law system, and they have the authority to deny compensation to a person(s) if they were responsible for the ‘felonious and intentional’ death of the victim. Civil action by the probate court could deem an individual guilty, even if the said individual(s) has been proven innocent in a criminal action. In order to obtain a civil determination, interested individuals must petition the probate court.

Limitations on creditors:

According to the Uniform Probate Code, the claims of surviving spouse and minor children over certain assets, have precedence over those of creditors. Creditors’ claims have a lower priority as

compared to homestead shares, and allowances for support of the spouse, or a minor child. Generally, creditors can pursue their claims following a fixed time period after public notice.

Wrongful death statute of limitations

Probate rights of the surviving                         family

Wrongful death statute of limitations:

The statute of limitations for beginning wrongful death claims is different for different states, and in most cases, is usually around 2 to 3 years from the date of death. There can also be another additional limitation based on the amount of time that has passed after the occurrence of the incident first came to light. For instance, in Minnesota, the wrongful death statute of limitations for filing a lawsuit is within six years after the incident.

These are some aspects of the wrongful death probate rights of a decedent’s heir.

Statute Of Limitations Lawsuit In New York

Wrongful death statute of limitations

Wrongful death statute of limitations in New York

Family members can file for a wrongful death action lawsuit if they believe that the death of an immediate surviving family member was caused either intentionally or negligently. The lawsuit is filed within a specific period of time by the family members and this lawsuit is termed as wrongful death statute of limitations.

Period of time

The law specifies that the wrongful death action lawsuit must be filed no later than two years from the date of the decedent’s death, which means that the statute of limitation for a wrongful death claim is two years, in the State of New York.

Wrongful death statute of limitations

It must be noted that the statute of limitation is an affirmative defense, which means that the defendant must be able to assert the defense in his or her answer to the complaint of the plaintiff. In the first responsive pleading of the defendant, if the statute of limitation defense is not waived, then it will be deemed as waived by the court and the defendant will not be allowed to assert the defense after that.

Dismissing the case

wrongful death actions

New York wrongful death statute of limitations

A judge has the authority to dismiss the case filed by the plaintiff if the defendant can back up his claim that the plaintiff did not file a wrongful death action within the two-year statute of limitation. The two year limit thus can play a crucial role in many of the cases as, if the defendant is able to prove that the action for wrongful death filed by the plaintiff was not inside the two year time period after the death of the decedent. Then the case will hold no weight in the court and has every chance to be duly dismissed.

Certain exceptions

There are certain exceptions to the rules of the wrongful death action too, as there are in the case of most of the other legal rules. In the case of wrongful death action, the statute of limitation does not begin to accrue until a later date in the certain scenarios. An example for such an exception can occur in cases where the death-producing agent is not immediately discoverable, such as poisoned drugs administered to the patient in which it is likely that the plaintiff will become aware of the use of contaminated pharmaceuticals during the course of the treatment of the decedent.

These are some information regarding the wrongful death actions filed in the state of New York.