taxes: IRS Employees Furloughed - 10/08/25 02:26 PM
NEWS ALERT - Salt Lake City, Utah - 
Today, October 8, 2025 - the Internal Revenue Service furloughed roughly half of its staff after initially keeping all of its employees working through the first week of the shutdown. In a new plan for IRS operations during the government shutdown, the IRS said 39,870 of its 74,299 employees would stay on the job to prepare for next year’s filing season. Many other IRS activities, including non-automated tax collections, will stop.
What we think this means (we are in some uncharted waters) is that the automated enforcement campuses (ACS) will continue to be working while … (0 comments)

taxes: Probate & Trust Admin - Step No. 6: Taxes - 03/30/25 03:47 PM
Probate and Trust Administration:
The 9 Steps You Need to Know
Salt Lake City, Utah - Whether you are dealing with a large estate or a small one, there are always nine steps that must be taken in either probate administration or trust administration. The reality is, that most attorneys are not familiar with all nine steps. Today, let’s talk about one of the most critical—and often overlooked—steps: Taxes.
Step 6: Taxes
When handling an estate, taxes are a significant issue that cannot be ignored. Final tax returns must be completed for both the last year of the decedent’s life and for the estate … (0 comments)

taxes: IRS Workforce Cuts: What It Means for Taxpayers - 03/03/25 08:36 PM
Salt Lake City, Utah - The IRS is cutting 7,000 employees, and taxpayers everywhere are wondering—will this mean fewer audits, investigations, and collections? Or is the IRS shifting focus? Here’s what you need to know.
Will There Be Fewer Audits?
Fewer IRS agents may mean fewer random audits, especially for middle and lower-income taxpayers. But don’t get too comfortable, the IRS is prioritizing high-income earners, corporations, and those with complex tax returns. They’re also using artificial intelligence and data analytics to catch tax fraud, meaning targeted enforcement could increase.
IRS Collections: A Slowdown or a Shift?
With fewer employees handling collections, taxpayers who owe the … (1 comments)

taxes: Tax Liens and Levies - An Explosion in IRS Enforcement - 02/08/25 10:37 AM
The IRS is undergoing a significant transformation, and many are closely watching its impact on tax enforcement. As new strategies emerge, it seems the enforcement landscape may shift dramatically, particularly in terms of automated systems and the growing number of non-filers being drawn into the IRS’s net.
For years, tax professionals have seen an uptick in non-filer cases—individuals who haven't filed their taxes in years, often due to financial struggles or neglect. Sorting out their debt typically requires careful negotiation and oversight by skilled auditors, which can be time-consuming and complex.
However, with the administration's plan to reduce the IRS’s in-person audit capacity, … (1 comments)

taxes: DON’T LET YOUR IN-LAWS TAKE YOUR HARD-EARNED ASSETS - 01/22/24 06:56 AM
SALT LAKE CITY, UTAH – Important things that most estate planning attorneys do not tell you.  Most parents believe the inheritance they leave to their children will be protected from a child’s divorce.  But in reality, this is often not the case. Children can easily lose their inheritance in a divorce.
 
The reason why this happens can be tricky to understand.  As a general rule, the law in both Utah and Idaho says an inheritance is considered separate property.  But as with anything in the law, there is the practical side of what children do with their inheritance.
 
Oftentimes, the inheritance ends up … (1 comments)

taxes: EMPLOYEE RETENTION CREDIT 5 MYTHS – MYTH NO. 1 - 09/10/23 08:54 PM
SALT LAKE CITY, UTAH – If you are a business owner applying for the ERC, you may have been guaranteed $26,000 per employee by a third-party ERC preparer.  The IRS recently cautioned taxpayers applying for the ERC to do so with their eyes-wide-open as to those to-good-to-be-true promises.  It is important to get it right as to whether your business is eligible for this tax credit.  The IRS recently published a 72-page training guideline for its tax examiners. So, time to sharpen your pencil and understand the five new myths about the ERC.
MYTH NO. 1:  If you were affected by COVID … (2 comments)

taxes: IRS PROBLEMS WITH NEW FUNDING AND THE ERC - 08/18/23 04:33 PM
Great article published by the Wall Street Journal about the IRS, the IRS's current problems in processing the ERC and ERC audit issues.  Enjoy.
https://www.wsj.com/articles/irs-new-funding-covid-pandemic-federal-policy-law-ppp-werfel-erc-employee-retention-credit-3eef45b2?reflink=desktopwebshare_permalinkhttps://www.wsj.com/articles/irs-new-funding-covid-pandemic-federal-policy-law-ppp-werfel-erc-employee-retention-credit-3eef45b2?reflink=desktopwebshare_permalink 
Tax problems are legal problems, and we solve both.  If you or someone you know has an issue with paying their federal or state taxes and needs help to end their IRS nightmare, please contact Kent Brown at Strong & Hanni by either phone at (801) 532-7080 or email at: kbrown@strongandhanni.com or go to https://activerain.com/profile/kbrowndad for additional information, or my personal Strong & Hanni webpage at: https://strongandhanni.com/attorneys/attorney-kent-brown/
 
 
(1 comments)

taxes: WHAT HAPPENS IF I AM AUDITED AND I HAVE RECEIVED THE ERC? - 08/13/23 08:39 PM
Salt Lake City, Utah – Over the last few months I have blogged about the ERC and ERC mills that have been aggressively targeting taxpaying business owners.  I have also blogged about tax audits and what does that mean if a taxpaying business owner has received the ERC.  Today, I want to talk about the tax audit process.
 
Our office has been contacted by various taxpayers recently about the taxpayer receiving a tax audit letter from the IRS.  If the taxpayer has received the ERC, it has been amazing to me to see the taxpayer panic.  The panic comes from concerns … (1 comments)

taxes: ERC CONTINUED – ERC INSURANCE - 06/29/23 07:22 AM
Salt Lake City, Utah - In my last Blog I discussed what I call the “Holy Grail” that most ERC Companies use to achieve ERC eligibility.  Most ERC Mills couple the Supplier-Based Partial Suspension with the OSHA Position.  Today I want to discuss “ERC Insurance”.
There are certain insurance companies that are willing to underwrite what is called “Tax Insurance”.  Not surprisingly, a taxpayer who makes a claim for the ERC can also obtain Tax Insurance so that if the taxpayer has a tax problem with the ERC, the insurance company will cover the tax risk.  In a nutshell, Tax Insurance is:
Designed … (2 comments)

taxes: ERC CONTINUED – THE HOLY GRAIL FOR ACHIEVING ERC ELIGIBILITY - 06/26/23 08:18 AM
Salt Lake City, Utah - In my last Blog I briefly discussed the “OSHA Position”.  Today I want to look at what I call the “Holy Grail” that most ERC Companies use to achieve ERC eligibility.  Most ERC Mills couple the Supplier-Based Partial Suspension with the OSHA Position. 
Think back to when COVID restrictions started to subside.  In nearly all states, including California and New York, social distancing requirements lapsed by July 1, 2021, which just so happens to coincide with the first day of the last potential ERC quarter for businesses (except for “recovery startup businesses”).  Because of the lifting … (0 comments)

taxes: IRSnews FOR A FATHERS DAY TAKEOVER - 06/16/23 05:28 PM
#FathersDay #IRS #TaxTips4Dads #FathersDayTakeover - Who are they trying to kid, the last thing I want to think about on Father's Day is any Tax Tips, the IRS Taking Over Father's Day, or the IRS. I just want to spend Father's Day with my Family, and to try and find some peace and relaxation. If you or someone you know has an issue with paying their federal or state taxes and needs help to end their IRS nightmare, please contact Kent Brown at Strong & Hanni by either phone at (801) 532-7080 or email at: kbrown@strongandhanni.com or go to my personal … (0 comments)

taxes: ERC CONTINUED – SUPPLIER-BASED PARTIAL SUSPENSION – THREE AREAS OF EMPHASIS - 06/11/23 05:43 PM
Salt Lake City, Utah - In my last Blog I briefly discussed that most taxpayers who have claimed the ERC did so based on one of two concepts.  The first is supply-chain disruption or impact and the second is CDC/OSHA restrictions or modifications.  In speaking with prospective clients who have made a claim for the ERC based on supply-chain disruption, I have heard from the prospective clients that “I was told I was eligible because of supply chain disruption for all eligible quarters.”  To be eligible based on supply-chain disruption, here are a few considerations:
Knowledge of the supplier's “full or … (0 comments)

taxes: ERC CONTINUED – SUPPLIER-BASED PARTIAL SUSPENSION - 06/05/23 08:34 PM
Salt Lake City, Utah - In my last Blog I briefly discussed that most companies that have claimed the ERC did so based on one of two concepts.  The first is supply-chain disruption or impact and the second is CDC/OSHA restrictions or modifications.  In the next few Blogs, I will discuss supply-chain disruption or impact and what the IRS is looking for in determining eligibility for the ERC based on supply-chain disruption.
In claiming the ERC, I have heard from many taxpayers that “we were eligible (or told we were eligible) because of a supply chain disruption.”  Often, we see this eligibility … (0 comments)

taxes: EMPLOYEE RETENTION CREDIT CLAIMS – IRS GUIDELINES??? - 06/04/23 01:33 PM
SALT LAKE CITY, UTAH – Starting last week, the IRS commenced sending out Audit and Exam Notices to Taxpayers.  Most of the IRS notices given to me by potential clients have dealt specifically with payroll tax issues.  With this increase in audit activity, one thing I have noticed is that most of the taxpayers receiving these audit or exam notices are businesses that received the ERC.  In addition, the quarter or quarters being audited are the same quarters where the taxpayer qualified for the ERC.
Over the next few weeks, I will be blogging about and highlighting what the IRS is looking … (0 comments)

taxes: TAX ALERT!!! - IRS ENFORCEMENT RESTARTING – UPDATE FROM WASHINGTON DC - 05/22/23 08:08 PM
Salt Lake City, Utah – I recently attended a Zoom Meeting with the past chair of the American Bar Association Tax Section’s Subcommittee for the Small Business/Self-Employed Division who had a one-on-one meeting with the IRS Commissioner of the Small Business/Self-Employed Division.  The meeting was with Commissioner Amalia Colbert and Deputy Commissioner Darren Guillot.  At that meeting Commissioner Colbert and Deputy Commissioner Guillot provided an updated on the status of IRS Enforcement and when a deluge of enforcement notices will begin again since being paused during the pandemic.
This is what we were told:
The backlog of mail is now caught up; … (1 comments)

taxes: WHEN WILL THE IRS STOP HOUNDING ME????? - 05/16/23 08:17 AM
Salt Lake City, Utah - As Benjamin Franklin said: “In this world nothing can be said to be certain, except death and taxes.”  So, the simple answer about the IRS hounding you is that the IRS will not stop hounding you for tax revenue while you are alive – and maybe sometimes when you are dead.  The real concern for most people is when will the IRS no longer be in the rear-view mirror for past taxes paid. Invariably, when I meet with a prospective client, I will eventually hear from them: “How much time does the IRS have to collect … (1 comments)

taxes: UPDATE FROM WASHINGTON DC – IRS ENFORCEMENT RESTARTING - 05/08/23 09:05 AM
Salt Lake City, Utah – Over the last few months I have provided warnings/updates on IRS Enforcement issues.  Many of the warnings had to deal with the increased funding for the IRS.  Last Week, Commissioner Amalia Colbert and Deputy Commissioner Darren Guillot, with the Small Business and Self-Employed Division of the IRS, provided the following update on IRS Enforcement:
The backlog of mail is now caught up; The CP-14 Notices (Balance Due Letters) that have been paused will go out at the end of May to roughly 8 million taxpayers; The taxpayers who owed balances before and are due for enforcement … (0 comments)

taxes: WHAT IS ALL THIS BALLYHOO ABOUT THE EMPLOYEE RETENTION CREDIT - 05/06/23 07:41 AM
Salt Lake City, Utah – By now we have all heard about the Employee Retention Credit (“ERC”) and how a business can receive tens of thousands of dollars in a refundable tax credit.  In a recent news release by the IRS, the IRS spelled out which employers are eligible - https://www.irs.gov/coronavirus/employee-retention-credit
Employers who sustained a full or partial suspension of operations; or Employers who experienced a “decline in gross receipts”; or Employers who qualify in the third or fourth quarters of 2021 as a “recovery startup business.” It was interesting to me to see that the IRS, in this particular … (2 comments)

taxes: EVERYONE WANTS A PILLOWCASE FULL OF CASH $$$ - 04/25/23 08:17 AM
Salt Lake City, Utah - Let’s pretend that upon your death you leave your assets to your children. All of them have good jobs, manage their finances well, and are happily married.
 
A few years go by after your death and one of your children ends up going through a divorce.  Then a couple of years later, one of your children is in a car accident and is sued.  Then a couple of years after that, one of your children gets into a bad business deal and ends up filing for bankruptcy.
 
The question then arises, does your trust protect the assets you’ve … (2 comments)

taxes: THE FIRST STEP IN TAX RESOLUTION IS TO GET TAX COMPLIANT! - 04/23/23 12:37 PM
Salt Lake City, Utah - As a tax attorney, one of the biggest legal trends I have seen this year is that many of my friends, acquaintances, family members, or friends of family members, tell me that they know someone who has a tax problem. This legal trend is not surprising.  The IRS recently published a news release explaining that 1 in 6 taxpayers have some form of tax debt.  These individuals then tell me about a cool fresh start or tax program the IRS has that allows a taxpayer to discharge most if not all of the tax debt.  You … (3 comments)

 
Kent Brown, Your IRS Tax Attorney (Strong & Hanni)

Kent Brown

Your IRS Tax Attorney

Salt Lake City, UT

More about me…

Strong & Hanni

Address: 102 South 200 East, Suite 800, Salt Lake City, Utah, 84111

Office: (801) 532-7080

Fax: (801) 596-1508



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