Neal Nusholtz Published Tax Law Articles

Neal Nusholtz

Neal Nusholtz has successfully litigated positions for his clients which require the courts to change existing tax law. He has written articles in national and local journals about the legal concepts involved in those cases and also about the combined history of tax and constitutional laws which date back centuries.

Two articles written by Neal about Law and the American Revolution were published in the Journal of the American Revolution, Annual Volume 2017  (Annual Volume Journal of the American Revolution Books). The book presents the journal’s best historical research and writing over a given calendar year. 

The individual articles can be found under “Tax Law History” in the list below.

Published Articles

Valuing Spousal Interests for Injured Spouse Tax Refunds

This article was written for Leimberg Information Services.  Leimberg provides Estate Planning, Employee Benefits and Retirement Planning, Business Entities, Asset Protection Planning, Financial Planning and Charitable Planning Newsletters. They also provide LawThreads®, Actual Text, State Laws, US Code Searcher, and Supersearcher tools.

Read More »

Infectious Tax Liabilities

If you acquire property with a federal tax lien attached, it can be levied upon for sale to pay the transferor’s taxes. What if you owned property you did not acquire

Read More »

You May Be a Tax Return Preparer

In 2011, Congress increased the penalty for each failure of a preparer to comply with due diligence requirements in preparing a tax return from $100 to $500. This was after the Internal Revenue Service (IRS) paid billions

Read More »

Federal Tax Liens of One Spouse in Divorce

After filing for divorce, spouses often file separate tax returns. Spouses are jointly liable on joint returns, and one spouse might cause an unexpected income tax liability in an income tax audit (subject to the innocent spouse rules).

Read More »

Swearing About Taxes

In 1754 the Massachusetts Legislature
passed a liquor excise tax bill requiring consumers to account to tax collectors on oath,

Read More »