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Published Articles

Backup Withholding and the Intentional Disregard Penalty - Article By Chaya Kunrda, Esq.
Journal of Tax Practice & Procedure

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
January 2010, Volume 57, Issue 7, p. 19

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 57, Issue 8, p. 15

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 57, Issue 9, p. 18

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 57, Issue 10, pp. 17-18

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 57, Issue 11, pp. 19-20

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 58, Issue 1, 18-19

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 58, Issue 2, pp. 19-20

The Bar Association of Montgomery County, MD Newsletter - Articles by Chaya Kundra, Esq.
Volume 58, Issue 3, pp. 18-19

Statute of Limitations Regarding Overstatement of Basis - Chaya Kundra, Esq., Chair 
and John August, Esq. 
This article is found on the 19th page of January 2010 volume 57, Issue 7 of the Bar 
Association of Montgomery County, MD Newsletter.

Coming to a Standstill: Suspending the Statute of Limitations during the Installment Agreement Process - Heather Bravi, Esq
Montgomery County Bar Journal Newsletter

IRS FAQ
Journal of Tax Practice and Procedure - June 2010
Montgomery Bar Journal - May 2010
Tax Focus 2010: Are You Ready?
Whos Next in Line for and IRS Audit
Reporting Requirements for FBAR: Generally and Under the IRS' Amnesty Program
Bankruptcy Filing and Federal Employment Taxes
Maryland Tax Amnesty Proposal
IRS Fails to Nab Payroll Cheats - FinancialWeek.com, August 25, 2008
Reprinted with permission from FinancialWeek.com
Life Cycle of a Federal Tax Controversy - JOURNAL OF TAX PRACTICE & PROCEDURE December 2006 - January 2007
Reprinted with the publisher’s permission from the JOURNAL OF TAX PRACTICE & PROCEDURE
Life Cycle of a Federal Tax Controversy - Maryland Bar Journal November 2006
Reproduced with the permission of the Maryland Bar Journal
Recent Tax Initiatives
The updated estimate of the overall gross tax gap for Tax Year 2001 is now $290 billion. Over 80% is from underreported taxes. Since 2001, the IRS increased its enforcement revenues from $33.8 billion in 2001 to $47.3 billion in 2005. Further audits of taxpayers earning $100,000+ topped 221,000 in fiscal year 2005.
Making Your Tax Case Before IRS Appeals
There can be no doubt that the IRS is revitalizing its collection efforts. From our prior newsletter, the Robinette opinion was decided by the 8th Circuit only a few weeks ago. It touched on a theme becoming more prevalent among the tax community: making the administrative record while looking to the statute of limitations.
Section of Taxation
On Tuesday, February 28th, the 9th Circuit published its decision in Commissioner v. Ewing, 2006 WL 463788 (9th Cir.). Ewing deals with the denial of an innocent spouse claim where the couple was still married, and the wife believed the husband would be satisfying 'his share' of the self-assessed tax liability. The ruling identifies...