<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd"
xmlns:rawvoice="http://www.rawvoice.com/rawvoiceRssModule/"
>

<channel>
	<title>Tax  Lawyer&#039;s  Blog &#187; Self-Employed Taxpayers</title>
	<atom:link href="http://www.pappasontaxes.com/index.php/CATEGORY/self-employed-taxpayers/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.pappasontaxes.com</link>
	<description>Pappas on Taxation</description>
	<lastBuildDate>Thu, 09 Feb 2012 04:12:29 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.3.1</generator>
<!-- podcast_generator="Blubrry PowerPress/2.0.4" -->
	<itunes:summary>Pappas on Taxation</itunes:summary>
	<itunes:author>Tax  Lawyer&#039;s  Blog</itunes:author>
	<itunes:explicit>no</itunes:explicit>
	<itunes:image href="http://www.pappasontaxes.com/wp-content/plugins/powerpress/itunes_default.jpg" />
	<itunes:subtitle>Pappas on Taxation</itunes:subtitle>
	<image>
		<title>Tax  Lawyer&#039;s  Blog &#187; Self-Employed Taxpayers</title>
		<url>http://www.pappasontaxes.com/wp-content/plugins/powerpress/rss_default.jpg</url>
		<link>http://www.pappasontaxes.com/index.php/CATEGORY/self-employed-taxpayers/</link>
	</image>
		<item>
		<title>Advice to Would-Be Schedule C Filers: &#8220;DON&#8217;T&#8221;</title>
		<link>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/#comments</comments>
		<pubDate>Tue, 09 Nov 2010 02:44:09 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Business advice]]></category>
		<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[c corporation]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[IRS audit]]></category>
		<category><![CDATA[limited liability]]></category>
		<category><![CDATA[llc]]></category>
		<category><![CDATA[robert flach]]></category>
		<category><![CDATA[s corporation]]></category>
		<category><![CDATA[schedule c]]></category>
		<category><![CDATA[sole proprietorship]]></category>
		<category><![CDATA[tax audit]]></category>
		<category><![CDATA[wandering tax pro]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19847</guid>
		<description><![CDATA[Robert Flach announces his publication of a new newsletter for sole proprietors and single-member schedule C filers entitled, aptly enough, The Schedule C Letter: THE SCHEDULE C LETTER is a bi-weekly newsletter that provides tax planning and preparation advice, information, and resources for sole proprietors and one-person LLCs who report their business activity on IRS Schedule C.¹ I have [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS to Pursue Non Filing Businesses</title>
		<link>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/#comments</comments>
		<pubDate>Tue, 05 Oct 2010 12:09:05 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[Unfiled Returns]]></category>
		<category><![CDATA[audit lottery]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[gao]]></category>
		<category><![CDATA[government accountability office]]></category>
		<category><![CDATA[limited liability]]></category>
		<category><![CDATA[non filers]]></category>
		<category><![CDATA[reasons to incorporate]]></category>
		<category><![CDATA[schedule c audit]]></category>
		<category><![CDATA[tax advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19399</guid>
		<description><![CDATA[Frequent readers of this blog know that we have maintained - ad nauseum, I am sure, for some &#8211; that all small businesses should incorporate or operate as an LLC in part because they are less likely to undergo IRS scrutiny. Well, if you can believe the Government Accountability Office GAO), this may all be about to change. WebCPA [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>May Tax Advisors tell their Clients to Form S Corporations to Reduce Their Chances of Audit</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/#comments</comments>
		<pubDate>Mon, 14 Jun 2010 22:57:35 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[audit avoidance]]></category>
		<category><![CDATA[circular 230]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[office of professional responsibility]]></category>
		<category><![CDATA[s corporations]]></category>
		<category><![CDATA[tax preparer penalty]]></category>
		<category><![CDATA[tax preparer sanction]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17545</guid>
		<description><![CDATA[Every year the IRS publishes audit statistics showing that it audits S Corporation returns much less frequently than it audits sole proprietorship (schedule C) returns. Consequently, one of the factors business owners and their advisors have traditionally considered before choosing a form of business is the relative likelihood of IRS scrutiny of the business&#8217;s tax return. No surprises there, right? Well, not so fast. Last [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/feed/</wfw:commentRss>
		<slash:comments>16</slash:comments>
		</item>
		<item>
		<title>Repeal the New 1099 Law</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/#comments</comments>
		<pubDate>Tue, 01 Jun 2010 23:31:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Business Transactions]]></category>
		<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[Cato Institute]]></category>
		<category><![CDATA[chris edwards]]></category>
		<category><![CDATA[corporate 1099]]></category>
		<category><![CDATA[healthcare bill]]></category>
		<category><![CDATA[irs matching]]></category>
		<category><![CDATA[small business 1099]]></category>
		<category><![CDATA[Tax Policy]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17255</guid>
		<description><![CDATA[The National Association for the Self-Employed reports that the recently enacted Healthcare law will have an onerous record-keeping effect on small businesses: Many of the nation’s entrepreneurs are about to become more familiar with IRS Form 1099. According to a new law set to go into effect in 2012, business owners will be required to submit a [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/feed/</wfw:commentRss>
		<slash:comments>19</slash:comments>
		</item>
		<item>
		<title>Tax Court Update: An IRS Agent Fails to Corroborate her eBay Expenses</title>
		<link>http://www.pappasontaxes.com/index.php/2010/04/22/ebay-sales-are-taxable-an-irs-agent-fails-to-report-her-income/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/04/22/ebay-sales-are-taxable-an-irs-agent-fails-to-report-her-income/#comments</comments>
		<pubDate>Thu, 22 Apr 2010 12:55:06 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Gross Income]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[business income]]></category>
		<category><![CDATA[ebay sales]]></category>
		<category><![CDATA[internet sales tax]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[orellana v commissioner]]></category>
		<category><![CDATA[paul caron]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax of internet sales]]></category>
		<category><![CDATA[tax reciepts and records]]></category>
		<category><![CDATA[worldwide income]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=16284</guid>
		<description><![CDATA[In a summary opinion issued yesterday the Tax Court held that an IRS revenue officer failed to substantiate expenses she claimed in her eBay business.¹  Below is an excerpt from the Court&#8217;s opinion in Orellana v. Commissioner, T.C. Summ. Op. 2010-51 (Apr. 20, 2010). The IRS agent/taxpayer&#8217;s admissions are stunning (emphasis added): Petitioner argues that she was [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/04/22/ebay-sales-are-taxable-an-irs-agent-fails-to-report-her-income/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IRS Targets Schedule C Filers</title>
		<link>http://www.pappasontaxes.com/index.php/2010/04/12/irs-targets-schedule-c-filers/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/04/12/irs-targets-schedule-c-filers/#comments</comments>
		<pubDate>Mon, 12 Apr 2010 22:20:39 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[corporate form]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[incorporation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[irs red flags]]></category>
		<category><![CDATA[irs scrutiny]]></category>
		<category><![CDATA[llc]]></category>
		<category><![CDATA[s corporation]]></category>
		<category><![CDATA[schedule c]]></category>
		<category><![CDATA[schedule c taxes]]></category>
		<category><![CDATA[self employed]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=16008</guid>
		<description><![CDATA[We didn&#8217;t need it, but here is more evidence that self-employed individuals should incorporate or form an LLC. WebCPA reports that the IRS is intensifying it&#8217;s scrutiny of Schedule &#8220;C&#8221; filers (i.e. sole proprietorship): Estimates by the IRS show that $68 billion of the $345 billion tax gap in 2001 was due to the underreporting of income [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/04/12/irs-targets-schedule-c-filers/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Estimating Schedule &#8220;C&#8221; Expenses Using BizStats</title>
		<link>http://www.pappasontaxes.com/index.php/2009/10/13/estimating-your-schedule-c-expenses/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/10/13/estimating-your-schedule-c-expenses/#comments</comments>
		<pubDate>Tue, 13 Oct 2009 21:26:01 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Deductible Expenses]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[bizstats]]></category>
		<category><![CDATA[cohan rule]]></category>
		<category><![CDATA[estimating business expenses]]></category>
		<category><![CDATA[irs disclosure]]></category>
		<category><![CDATA[october 15 deadline]]></category>
		<category><![CDATA[schedule c]]></category>
		<category><![CDATA[sole proprietorship]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=10277</guid>
		<description><![CDATA[Thursday, October 15th, is the last day taxpayers can file their 2008 individual income tax returns without incurring a late filing and late payment penalty. But what do you do if you don&#8217;t have all of the information necessary to complete your return?  Many unincorporated, self-employed taxpayers fail to keep adequate books and records from which a business [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/10/13/estimating-your-schedule-c-expenses/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Home Office? Is it a Good Idea?</title>
		<link>http://www.pappasontaxes.com/index.php/2009/09/04/9429/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/09/04/9429/#comments</comments>
		<pubDate>Fri, 04 Sep 2009 18:10:25 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[books and records]]></category>
		<category><![CDATA[home based business]]></category>
		<category><![CDATA[home office deduction]]></category>
		<category><![CDATA[self employed]]></category>
		<category><![CDATA[sloppy bookkeeping]]></category>
		<category><![CDATA[small business advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=9429</guid>
		<description><![CDATA[In May I wrote a post titled 59 Tips for the Self Employed in which I suggested that new business owners not work from their homes so as to avoid distractions like the refrigerator, the T.V. and the bed. Many readers and most of my fellow tax bloggers disagreed with me. Now here comes Matthew Bandyk of U.S. News &#38; World [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/09/04/9429/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Tax Advice, Legal Advice &amp; Piercing the Corporate Veil</title>
		<link>http://www.pappasontaxes.com/index.php/2009/08/14/tax-advice-legal-advice-piercing-the-corporate-veil/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/08/14/tax-advice-legal-advice-piercing-the-corporate-veil/#comments</comments>
		<pubDate>Fri, 14 Aug 2009 12:46:17 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[alter ego]]></category>
		<category><![CDATA[corporate form of business]]></category>
		<category><![CDATA[corporate veil]]></category>
		<category><![CDATA[limited liability]]></category>
		<category><![CDATA[llc]]></category>
		<category><![CDATA[piercing the corporate veil]]></category>
		<category><![CDATA[unlicensed practice of law]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=8895</guid>
		<description><![CDATA[June Walker, an unenrolled tax preparer, writes a blog subtitled Tax &#38; Financial Advisor to the self-employed since 1979. In a recent post she advises her business clients to commingle their business funds with their personal funds. You read that write right: She advises the commingling of funds. Listen: You need only one checking account. [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/08/14/tax-advice-legal-advice-piercing-the-corporate-veil/feed/</wfw:commentRss>
		<slash:comments>15</slash:comments>
		</item>
		<item>
		<title>6 Tips for New Small Business Owners</title>
		<link>http://www.pappasontaxes.com/index.php/2009/07/13/6-tips-for-new-small-business-owners/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/07/13/6-tips-for-new-small-business-owners/#comments</comments>
		<pubDate>Mon, 13 Jul 2009 23:09:02 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[bookkeeping services]]></category>
		<category><![CDATA[california tax attorney blog]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[irs advice]]></category>
		<category><![CDATA[mitchell port]]></category>
		<category><![CDATA[self employed taxpayer]]></category>
		<category><![CDATA[small business owner]]></category>
		<category><![CDATA[tax advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=7251</guid>
		<description><![CDATA[California tax blogger Mitchell Port writes about the top six things the IRS wants you to know before starting a new business: I especially liked #4:  Good records are necessary. Which record keeping system is suited to your business is up to you so long as it shows your income and expenses. Except in a few [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/07/13/6-tips-for-new-small-business-owners/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Announces Special Tax Breaks for Small Business</title>
		<link>http://www.pappasontaxes.com/index.php/2009/05/22/irs-announces-special-tax-breaks-for-small-business/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/05/22/irs-announces-special-tax-breaks-for-small-business/#comments</comments>
		<pubDate>Fri, 22 May 2009 05:07:22 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[179 deduction]]></category>
		<category><![CDATA[bonus depreciation]]></category>
		<category><![CDATA[estimated tax payments]]></category>
		<category><![CDATA[irs announcement]]></category>
		<category><![CDATA[self employed taxes]]></category>
		<category><![CDATA[small business tax]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=5632</guid>
		<description><![CDATA[The IRS has issued announced IR-2009-51 summarizing the tax breaks made available to small businesses and the self-employed under the American Recovery and Reinvestment Act (&#8220;ARRA&#8221;). Here&#8217;s the preamble: Small Business Week is May 17 to 23, and the Internal Revenue Service urges small businesses to act now and take advantage of tax-saving opportunities included in [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/05/22/irs-announces-special-tax-breaks-for-small-business/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>59 Tips for the Self-Employed</title>
		<link>http://www.pappasontaxes.com/index.php/2009/05/14/59-tips-for-the-self-employed/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/05/14/59-tips-for-the-self-employed/#comments</comments>
		<pubDate>Thu, 14 May 2009 12:54:44 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[self employed]]></category>
		<category><![CDATA[small business advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=4748</guid>
		<description><![CDATA[  Getting Started 1.  Incorporate Don&#8217;t operate as a sole proprietorship 2.  Hire a professional bookkeeper 3.  Outsource your payroll 4.  Buy an accounting software package 5.  Attend local new business owner courses 6.  Don&#8217;t hire your relatives 7.  Think twice 8.  Don&#8217;t start a business just because you have a cool sounding name for [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/05/14/59-tips-for-the-self-employed/feed/</wfw:commentRss>
		<slash:comments>13</slash:comments>
		</item>
		<item>
		<title>Famous Last Words From the Self-Employed Taxpayer With IRS Problems</title>
		<link>http://www.pappasontaxes.com/index.php/2009/04/16/3-quotes-from-the-self-employed-taxpayer-with-tax-problems/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/04/16/3-quotes-from-the-self-employed-taxpayer-with-tax-problems/#comments</comments>
		<pubDate>Fri, 17 Apr 2009 02:42:38 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[monthly accounting orlando]]></category>
		<category><![CDATA[monthly accounting tampa]]></category>
		<category><![CDATA[orlando tax help]]></category>
		<category><![CDATA[self employed]]></category>
		<category><![CDATA[small business irs]]></category>
		<category><![CDATA[tax problems]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=4485</guid>
		<description><![CDATA[The IRS estimates that more than 30,000,000 U.S. taxpayers have some sort of tax compliance or collection problem. The problems include unfiled tax returns, a pending federal tax liens, and failure to file information returns. But by far the most frequent and serious problem we see is the self-employed taxpayer who has failed to file his tax returns [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/04/16/3-quotes-from-the-self-employed-taxpayer-with-tax-problems/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
	</channel>
</rss>

