CPA (SC DC VA CA); ATTORNEY (DC VA); BA, MS Accounting, JD (Georgetown University) Leukemia Ball Founder...Member American Institute of CPAs, Virginia State Bar, Spousal Lifetime Access Trusts Domestic Asset Protection Trusts SLATS DAPTS Family LLC Holding, Estate Plan American Bar Association, South Carolina Association of CPAs, District of Columbia Bar, United States TAX COURT;.United States SUPREME COURT; IRS Appeals United States Court of Appeals for the 4th Circuit, US Tax Court Appeals, Virginia Supreme Court,.IRS Audit Representation; Entertainment law Tax Planning and Strategy, MDDC Medical Multi-discipline practice tax structure, Bullet Proof Tax Preparation, International and off shore Tax Law, Divorce Tax Law Forensic Analysis, Real Estate tax law including tax strategy for Real Estate Professionals, Annual personal Income Tax Tune Up, Annual business structure analysis, Family Limited Partnerships and gift tax returns and strategy. South Carolina office for H Christopher Moss, CPA, 210 Wingo Way, Suite 303, Mount Pleasant SC 29464..Virginia office for Infinite Partnerships, H Christopher Moss, Attorney, 211 N Union St, Suite 100 Alexandria, Va. 22314
Author's posts
Nov 14
Preachers of the Gospel Parsonage Exclusion
IRS Clergy Parsonage Allowance Exclusion Welcome to TaxView with Chris Moss CPA Tax Attorney The Clergy Tax Free Parsonage Allowance Exclusion under IRS Section 107(1) and 107(2) which has provided tax free rental exclusions to the preachers of the Gospel for almost 100 years has been saved by the 7th Circuit Court of Appeals in …
Nov 12
Offshore Tax Evasion
Welcome to TaxView with Chris Moss CPA Tax Attorney Many large public businesses have their corporate operations legally headquartered offshore. For example Apple, General Electric, Pfizer, IBM, and Merck have offshore operations legally sheltering billions of dollars from US income taxation. However, if any of you individuals or small business owners out there are ever …
Oct 07
IRS Innocent Spouse Relief Audit
Welcome to TaxView with Chris Moss CPA Tax Attorney Have any of you wives out there perhaps sometimes not quite understood the tax strategy your husband has used to prepare your income tax return? Any husbands out there traveling so much for work that your wife pays all the bills and files all tax returns? …
Sep 19
IRS Crummey Gift Tax Audit
Welcome to TaxView with Chris Moss CPA Tax Attorney Do you all own a family business and want to start the process of transferring ownership to your children without getting hit with large gift and estate taxes? Best practice suggests you consider gifting to your minor children, or if you are the older children, have …
Sep 02
Domestic Asset Protection Trusts DAPTs SLATs
Welcome to TaxView with Chris Moss CPA Tax Attorney Domestic Asset Protection Trusts (DAPTs) and Spousal Lifetime Access Trust (SLATs) appear to be best practice in 2015 for Asset Protection and Estate Tax Reduction. The SLAT, which is nothing more than a DAPT for a family allows your Husband Grantor Settlor to appoint you his …
Aug 30
IRS Charitable Remainder Unitrust CRUT Audit
Welcome to TaxView with Chris Moss CPA Tax Attorney Are you planning on giving a large gift to charity after you die? The Charitable Remainder Unitrust (CRUT) and the Charitable Remainder Annuity Trust (CRAT) as per IRS Code 664 are great tax strategies for charitable giving. The CRUT for example allows you to take an …
Aug 28
IRS Foreign Income Exclusion
Welcome to TaxView with Chris Moss CPA Tax Attorney Did you know if you are working and living abroad you can exclude from taxation your foreign income under IRS Section 911(a)? You just have to pass one of two tests: The Bona Fide Residence Test or the Physical Presence Test. If you qualify under one …
Aug 26
IRS Alimony Audit
Welcome to TaxView with Chris Moss CPA Tax Attorney While it is hard to believe that a divorcing spouse in the 21st century would need or want Alimony, it is even harder for many to understand why Alimony is so often litigated by divorced taxpayers in United States Courts. Furthermore, since Alimony is taxable usually …
Aug 23
The IRS Gig Worker Audit
Welcome to TaxView with Chris Moss CPA Tax Attorney All business owners at one time or another have had to make a choice between classifying a new worker as an employee or an independent contractor. For most part in the 20th century these choices were easy to make. But in the 21st century a unique …
Jul 30
IRS Statute of Limitations
Welcome to TaxView with Chris Moss CPA Tax Attorney Most of you know the IRS has a 3 years from the date you file your tax return to commence and complete an audit of your tax return and assess you additional tax owed to the Government. What you might not be aware of is that …
Jun 29
Estate Planning: Gifting
Welcome to TaxView with Chris Moss CPA Tax Attorney Estate Planning is hard to talk about. Do you really want to talk about death and taxes? But Estate Planning is also about life-your legacy in this life-and the lives of your children and lives of your grandchildren after you are long gone. Not to mention …
Jun 21
IRS Collection Due Process Hearing
Welcome to TaxView with Chris Moss CPA Tax Attorney Are any of you battling the IRS over a Federal IRS Tax Lien or Levy? If you are in this unfortunate situation it would appear that for you have ignored countless IRS bills, letters and certified letters over a period of perhaps many years. You may …
Jun 06
Marijuana Income Tax Law
Welcome to TaxView with Chris Moss CPA Tax Attorney There are now four states that have legalized recreational and medicinal use of Marijuana, Colorado and Washington, Oregon and Alaska. The cities of Portland and South Portland in Maine fully legalized marijuana for both medical and recreational use. The District of Columbia has fully legalized recreational …
Jun 04
Income Tax is Obsolete Clunker Tax
Welcome to TaxView with Chris Moss CPA Tax Attorney Remember the cash for clunkers program Congress created in 2009 for your old beat up car. You brought in your clunker car to the dealer and got cash to buy a new car to stimulate the economy? It seems that the 100 year old income tax …
May 17
IRS Whistleblower
Welcome to TaxView with Chris Moss CPA Do you know someone is defrauding the US Government by filing a false federal tax return? For example suppose you know about a group of perpetrators who are using identity theft to file hundreds of false tax returns and illegally collecting Millions of dollars of bogus refunds. Are …