Case Studies
300+ real-world tax optimization results for business owners, real estate investors, and IRS resolution cases.
At AE Tax Advisors, our work centers on advanced tax planning for business owners, real estate investors, and IRS resolution clients who have outgrown traditional compliance-based accounting. The following 300+ case studies reflect real engagements, real tax problems, and real outcomes achieved through proactive strategy, entity design, timing, and coordination.
All case studies are anonymized. Dollar figures are rounded. Strategies shown vary by facts and circumstances and are not universal recommendations.
Business Owners
E-Commerce Owner Saves $47K/Year with S-Corp Restructuring
How an e-commerce business owner generating $1.2M in annual revenue restructured from a sole proprietorship to an S-Corp, saving $47,000 per year in self-employ...
Read the Full Case StudyMedical Practice Saves $89K with C-Corp + Retirement Stacking
How a medical practice generating $2.5M in revenue converted from S-Corp to C-Corp and implemented defined benefit plan stacking, fringe benefit optimization, a...
Read the Full Case StudyConstruction Company Saves $156K with Equipment Depreciation + Entity Layering
How a $4M construction company used Section 179 and bonus depreciation on $620K in equipment purchases, combined with a management company structure, to save $1...
Read the Full Case StudyRestaurant Group ($6M) Saves $134K with Multi-Entity + Cost Seg + Credits
How a three-location restaurant group generating $6M in combined revenue saved $134,000 through multi-entity restructuring, cost segregation on owned buildings,...
Read the Full Case StudySaaS Founder Saves $38K with R&D Credit + S-Corp
How a SaaS company founder generating $800K in revenue implemented the R&D tax credit with payroll tax offset, S-Corp election, and Solo 401(k) to save $38,000 ...
Read the Full Case StudyDental Practice Saves $94K with Cost Seg + Entity Restructuring + DB Plan
How a dental practice generating $1.8M in revenue used cost segregation on its owned office building, separated real estate into a dedicated LLC, and implemente...
Read the Full Case StudyAuto Dealership Group Saves $187K with Cost Seg + Fleet Depreciation
How an auto dealership group generating $12M in revenue used cost segregation on showroom and service bay facilities, fleet vehicle depreciation under MACRS, an...
Read the Full Case StudyLaw Firm Partner Saves $95K with S-Corp + Cash Balance Pension Plan
How a law firm partner generating $1.5M in revenue implemented an S-Corp election with optimized reasonable compensation and a cash balance pension plan to save...
Read the Full Case StudyTech Consulting Firm Saves $62K with IC Classification + Accountable Plan
How a tech consulting firm generating $3M in revenue optimized independent contractor vs employee classification, implemented an accountable plan, and restructu...
Read the Full Case StudyVeterinary Practice Saves $83K with Cost Seg + Equipment Section 179
How a veterinary practice generating $2.2M in revenue used cost segregation on its clinic building and Section 179 expensing on diagnostic and surgical equipmen...
Read the Full Case StudyManufacturing Company Saves $142K with R&D Credit + MACRS Acceleration
How a manufacturing company generating $8M in revenue implemented the R&D tax credit on process improvements and accelerated MACRS depreciation on production eq...
Read the Full Case StudyMarketing Agency Saves $41K with Home Office + Augusta Rule + S-Corp
How a marketing agency generating $900K in revenue combined a home office deduction, the Augusta Rule for rental income exclusion, and S-Corp optimization to sa...
Read the Full Case StudyTrucking & Logistics Company Saves $118K with Fleet Depreciation + Fuel Tax Credits
How a trucking and logistics company generating $5M in revenue maximized fleet depreciation under MACRS, captured federal fuel tax credits, and optimized entity...
Read the Full Case StudyPrivate Medical Practice Saves $168K with C-Corp Conversion + Defined Benefit Plan
How a private medical practice with 4 physicians generating $6M in revenue converted to a C-Corp and implemented a defined benefit plan to save $168,000 annuall...
Read the Full Case StudyInsurance Agency Saves $54K with Commission-Based Entity Optimization
How an insurance agency generating $2M in commission revenue optimized entity structure with S-Corp layering and deferred compensation to save $54,000 annually....
Read the Full Case StudyLandscaping Contractor Saves $49K with Equipment Section 179 Stacking
How a landscaping and contracting company generating $1.2M in revenue stacked Section 179 deductions on equipment, optimized vehicle depreciation, and implement...
Read the Full Case StudyS-Corp Owner Saves $31K by Correcting $44K Officer Compensation
How an S-Corp generating $1.3M in revenue was paying only $44K in officer compensation, far below IRS standards. Restructured to $95K, added accountable plan, home office, MERP, and Augusta Rule...
Read the Full Case StudyBusiness Owner Saves $28K Optimizing QBI Before Phase-Out Thresholds
How a business owner at $425K taxable income used retirement contributions, charitable timing, and income deferral to preserve the full 20% QBI deduction...
Read the Full Case StudyFreelance Consultant Saves $22K/Year with S-Corp Election + Solo 401(k)
How a freelance consultant earning $340K on Schedule C elected S-Corp status, set payroll at $85K reasonable compensation, and implemented a Solo 401(k)...
Read the Full Case StudyOwner of Three S-Corps Saves $67K Through Aggregation + Cross-Entity Planning
How a multi-business owner aggregated three S-Corps for QBI, implemented cross-entity management fees, and consolidated retirement into a defined benefit plan...
Read the Full Case StudyBusiness Owner Recovers $19K with Late S-Corp Election Under Rev. Proc. 2013-30
How a business owner who missed the S-Corp deadline filed Form 2553 with late election relief, retroactively saving $19,000 in self-employment taxes...
Read the Full Case StudyGeneral Contractor Saves $41K/Year Restructuring from Sole Prop to S-Corp
How a general contractor earning $580K on Schedule C restructured to an S-Corp with $120K reasonable compensation, accountable plan, and Solo 401(k)...
Read the Full Case StudyMedical Practice Saves $72K Converting from S-Corp to C-Corp
How a medical practice at $1.8M revenue converted from S-Corp to C-Corp for the 21% flat rate, implemented MERP and a defined benefit plan, saving $72,000/yr...
Read the Full Case StudyTwo-Partner Consulting Firm Saves $36K with Partnership to S-Corp Conversion
How a two-partner consulting firm restructured from partnership to S-Corp for SE tax savings, each partner saving $18,000 per year...
Read the Full Case StudyBusiness Owner Saves $54K with Holding Company + IP Licensing Structure
How a business owner with four LLCs created a holding company with centralized management, IP licensing, and tax-efficient distributions...
Read the Full Case StudyTech Executive Saves $47K Donating Appreciated RSUs to Donor-Advised Fund
How a tech employee with $400K W-2 and $200K in RSU vesting donated appreciated stock to a DAF, eliminating capital gains and claiming full FMV deduction...
Read the Full Case StudyHigh-Income Earner Shelters $69K/Year via Backdoor + Mega Backdoor Roth
How a W-2 earner at $550K used the backdoor Roth IRA and mega backdoor Roth through their employer plan to contribute $69,000/yr in Roth accounts...
Read the Full Case StudyBusiness Owner Saves $23K with PTET Election Bypassing SALT Cap
How a business-owning couple in a high-tax state used the Pass-Through Entity Tax election to bypass the $10,000 SALT cap, saving $23,000 combined...
Read the Full Case StudyBusiness Owner Recovers $42K from Prior CPA's Income Misclassification
How a prior CPA misclassified $153K in consulting income as Other Income instead of Schedule C. Filed 1040-X amendments for 3 years, recovering $42,000...
Read the Full Case StudyBusiness Owner Recovers $48K Filing Late S-Corp Election + Amended Returns
How a sole proprietor for 6 years filed a late S-Corp election under Rev. Proc. 2013-30 and amended returns, recovering $48,000 in overpaid SE taxes...
Read the Full Case StudyInvestor + Business Owner Saves $83K with Management Company Structure
How a real estate investor with an operating business and 6 rentals created a management company with self-rental strategy under IRC Section 469...
Read the Full Case StudyFamily Business Saves $39K with Multi-Entity Income Splitting Strategy
How a family business used multiple entities to employ family members, shift income to lower brackets, and fund separate retirement plans...
Read the Full Case StudyAmazon FBA Seller ($2.1M) Saves $58K with S-Corp + Inventory Method Change
How an Amazon FBA seller at $2.1M restructured from Schedule C to S-Corp and implemented an inventory accounting method change under IRC Section 471...
Read the Full Case StudyDropshipping Business Saves $31K by Consolidating Multi-State Entity Structure
How a dropshipping business with nexus in 12 states consolidated its entity structure and reduced state filing obligations, saving $31,000 per year...
Read the Full Case StudyDentist Saves $156K with Cost Seg on Practice Building + RE Separation
How a dentist owning a $1.2M practice building performed cost seg, separated real estate into a dedicated LLC, and leased it back for $156K Year 1 deduction...
Read the Full Case StudyConstruction Company ($5M) Defers $320K with Completed Contract Method
How a $5M construction company switched from percentage-of-completion to completed contract method under IRC Section 460(e), deferring $320,000...
Read the Full Case StudyConstruction Company Claims Full $890K Equipment Deduction via Section 179
How a construction company purchasing $890K in heavy equipment used Section 179 and bonus depreciation to deduct the entire cost in Year 1...
Read the Full Case StudyRestaurant Owner Saves $94K with Cost Seg + FICA Tip Credit Stacking
How a restaurant owner with two locations used cost seg on owned buildings and stacked the FICA tip credit under IRC Section 45B, saving $94,000...
Read the Full Case StudySaaS Founder Saves $45K/Year with R&D Credit + QSBS Section 1202 Planning
How a SaaS founder used R&D tax credit against payroll taxes plus QSBS planning under Section 1202, saving $45K annually with potential $10M exclusion...
Read the Full Case StudyStartup Founder Saves $380K with 83(b) Election on Restricted Stock
How a startup founder filed an 83(b) election on restricted stock at incorporation, paying minimal tax, saving $380,000 when the company was acquired...
Read the Full Case StudyManagement Consultant Saves $36K with S-Corp + Augusta Rule + Solo 401(k)
How a management consultant earning $420K elected S-Corp, implemented Augusta Rule, accountable plan, and Solo 401(k), saving $36,000 per year...
Read the Full Case StudyFreelance Designer Saves $18K with Home Office + Vehicle Section 179 + SEP-IRA
How a freelance designer earning $185K implemented home office deduction, Section 179 on a 6,000+ lb SUV, and SEP-IRA to save $18,000 annually...
Read the Full Case StudyReal Estate Broker ($1.4M GCI) Saves $52K with S-Corp + Group Health Plan
How a broker with $1.4M gross commission income and 8-person team restructured commission flow through S-Corp and group health plan, saving $52,000/yr...
Read the Full Case Study$187,000 First-Year Tax Savings on $1.4M Equipment Acquisition via EquipmentShare
A landscaping company owner acquired $1.4M in heavy equipment through EquipmentShare with only $182K down, claiming full IRC Sec. 179 and bonus depreciation while maintaining positive monthly cash flow...
Read the Full Case StudyLate S-Corp Election Saves Consultant $34,200 in Self-Employment Tax
A solo management consultant filing as a sole proprietor had missed the March 15 deadline -- we filed a late S-Corp election under Rev. Proc. 2013-30 and retroactively eliminated $34,200 in SE tax...
Read the Full Case StudyDental Practice Converts to C-Corp, Saves $91,000 Per Year
A two-dentist practice earning $1.1M converted from S-Corp to C-Corp, leveraging the 21% flat rate and IRC Sec. 162 fringe benefit deductions to reduce total federal tax by $91,000 annually...
Read the Full Case StudyDefined Benefit + Cash Balance Plan Stack Shelters $312,000 for Manufacturing Owner
A manufacturing business owner stacked a defined benefit plan with a cash balance plan to defer $312,000 in a single year, reducing taxable income from $840K to $528K...
Read the Full Case StudyCalifornia PTET Election Saves Multi-Member LLC $67,500 in State Tax
A four-member California LLC elected into the state's pass-through entity tax, converting nondeductible state income tax into a fully deductible business expense and bypassing the $10K SALT cap...
Read the Full Case Study$142,000 in Year-One Deductions on $980K EquipmentShare Fleet Financing
A trucking company owner financed $980K in commercial vehicles through EquipmentShare with $127K down, generating $142,000 in first-year depreciation deductions while keeping monthly payments cash-flow positive...
Read the Full Case StudyReasonable Compensation Study Reduces Owner's SE Tax by $28,400
An S-Corp owner paying herself $200K in W-2 wages had her reasonable compensation benchmarked at $118,000 using BLS and RCReports data, saving $28,400 in combined FICA and Medicare tax...
Read the Full Case StudyFamily Employment Strategy Saves Contractor $19,800 in Taxes
A sole proprietor hired his three children (ages 12, 14, and 16) for legitimate administrative and job-site cleanup work, shifting $38,400 in income to a zero-percent bracket under IRC Sec. 3121(b)(3)(A)...
Read the Full Case StudyMedical Practice C-Corp Conversion Unlocks $74,000 in Annual Fringe Benefits
A physician practice earning $950K converted to a C-Corp, enabling deductible health insurance, group term life, and disability premiums under IRC Sec. 162 that were previously nondeductible as an S-Corp...
Read the Full Case StudyQBI Phase-Out Optimization Preserves $41,600 Deduction for Architect
An architect filing MFJ with $378,000 in taxable income was losing the IRC Sec. 199A deduction -- we restructured income timing and maximized retirement contributions to stay below the phase-out threshold...
Read the Full Case Study$2.1M Business Sale Structured via IRC 1060 Allocation Saves $217,000
A business owner selling a services company for $2.1M used IRC Sec. 1060 asset allocation to shift value toward goodwill and covenants not to compete, converting ordinary income to long-term capital gains...
Read the Full Case StudyEquipmentShare + S-Corp Combo Saves HVAC Company $96,000
An HVAC contractor elected S-Corp status and simultaneously financed $720K in equipment through EquipmentShare, stacking the SE tax savings with IRC Sec. 179 deductions for a combined $96,000 first-year reduction...
Read the Full Case StudyHome Office + Accountable Plan Combination Generates $23,100 Deduction
An S-Corp owner set up an accountable plan to reimburse home office expenses, internet, and vehicle use tax-free, generating $23,100 in corporate deductions with zero taxable income to the owner...
Read the Full Case StudyNew York PTET + S-Corp Election Saves Hedge Fund Manager $112,000
A fund manager operating through a NY LLC elected into the state PTET to deduct $890K in state tax at the entity level, bypassing the SALT cap and generating a federal tax reduction of $112,000...
Read the Full Case StudySolo 401(k) + SEP-IRA Maximization Shelters $69,000 for Freelance Developer
A self-employed software developer maxed a solo 401(k) with employee and employer contributions totaling $69,000, reducing AGI and preserving eligibility for premium tax credits under IRC Sec. 36B...
Read the Full Case Study$260K Down on $2M EquipmentShare Package Generates $247,000 Deduction for Excavation Company
An excavation company financed $2M in heavy machinery through EquipmentShare with $260K down, claiming 100% bonus depreciation and IRC Sec. 179 while keeping monthly payments below equipment revenue...
Read the Full Case StudyLate S-Corp Election Under Rev. Proc. 2013-30 Saves IT Consultant $22,100
An IT consultant who had been operating as a single-member LLC for three years filed a late S-Corp election retroactive to January 1, eliminating $22,100 in self-employment tax for the current year...
Read the Full Case StudyCash Value Life Insurance Through C-Corp Creates $1.2M Tax-Free Death Benefit
A C-Corp owner funded a whole life policy through the corporation, deducting premiums as a business expense while building $1.2M in tax-free death benefit proceeds under IRC Sec. 101(a)(1)...
Read the Full Case StudyE-Commerce Seller Restructures to S-Corp, Saves $31,700 in SE Tax
An Amazon FBA seller earning $340K in net profit restructured from Schedule C to an S-Corp, setting reasonable compensation at $95K and distributing the remaining $245K free of self-employment tax...
Read the Full Case StudyConstruction Company Stacks Equipment Deductions with Accounting Method Change for $183,000 Savings
A construction firm filed Form 3115 to switch from accrual to cash method while simultaneously acquiring $1.1M in equipment, creating a one-time IRC Sec. 481(a) adjustment plus full bonus depreciation...
Read the Full Case StudyFranchise Owner Consolidates 4 Locations Into Single C-Corp, Saves $108,000
A multi-unit franchise operator consolidated four separate LLCs into one C-Corp, centralizing payroll, benefits administration, and a stacked defined benefit plan to shelter $108,000 in combined income...
Read the Full Case StudyCrypto Mining Operation Entity Optimization Saves $57,400 in Year One
A cryptocurrency mining operation restructured into an S-Corp, properly classified mining rigs as IRC Sec. 179 eligible assets, and implemented cost basis tracking to reduce total tax liability by $57,400...
Read the Full Case StudySpouse Employment Strategy Creates $41,000 in Tax-Free Benefits for Consulting Firm
A sole proprietor hired his spouse as a W-2 employee, established an IRC Sec. 105 health reimbursement arrangement, and deducted $41,000 in family health insurance premiums as a business expense...
Read the Full Case Study$65K Down on $500K EquipmentShare Financing Yields $74,000 First-Year Write-Off
A plumbing contractor acquired $500K in service vehicles and diagnostic equipment through EquipmentShare with only $65K down, claiming full IRC Sec. 179 deductions while maintaining positive monthly cash flow...
Read the Full Case StudyLaw Firm Partners Convert to C-Corp and Save $136,000 Combined
A three-partner law firm earning $1.8M converted from a partnership to a C-Corp, leveraging the flat 21% rate and deductible fringe benefits including group-term life and employer-paid health insurance...
Read the Full Case StudyNew Jersey PTET Election Saves Real Estate Partnership $83,000
A New Jersey real estate partnership with $1.4M in income elected into the NJ BAIT (Business Alternative Income Tax), bypassing the $10K SALT cap and generating $83,000 in federal tax savings for the partners...
Read the Full Case StudySole Prop to S-Corp to C-Corp Restructuring Saves Veterinarian $89,000
A veterinary practice owner earning $680K restructured from Schedule C to S-Corp for SE tax savings, then converted to C-Corp for fringe benefits -- the two-step restructuring reduced total tax by $89,000...
Read the Full Case StudyRev. Proc. 2013-30 Late Election Saves Online Coach $18,900 in SE Tax
An online coaching business owner missed the Form 2553 deadline by six months -- we filed a late S-Corp election under Rev. Proc. 2013-30 with reasonable cause and saved $18,900 in self-employment tax...
Read the Full Case StudyDefined Benefit Plan Shelters $248,000 for Solo Physician in Final Working Years
A physician five years from retirement established a defined benefit plan through a C-Corp, contributing $248,000 annually as a deductible business expense and accelerating retirement savings...
Read the Full Case StudyEquipmentShare + S-Corp Election Saves Roofing Company $78,500
A roofing contractor earning $410K elected S-Corp status and financed $640K in equipment through EquipmentShare with $83K down, combining SE tax elimination on distributions with full Sec. 179 depreciation...
Read the Full Case StudyQBI Deduction Preserved Through W-2 Wage Optimization for $38,400 Savings
A marketing agency owner above the QBI threshold restructured W-2 wages to meet the 50% of W-2 wages limitation under IRC Sec. 199A(b)(2), preserving a $192,000 QBI deduction worth $38,400 in tax savings...
Read the Full Case StudyChildren Under 18 Employed by Sole Prop Save Family $14,600 in Taxes
A sole proprietor employed two teenage children for social media management and inventory work at $12,800 each, shifting $25,600 to their zero-bracket income with no FICA under IRC Sec. 3121(b)(3)(A)...
Read the Full Case StudyInstallment Sale Under IRC 453 Defers $194,000 in Capital Gains Tax on Business Exit
A business owner selling for $3.2M structured a five-year installment sale under IRC Sec. 453, spreading the capital gain across multiple tax years to avoid the 20% bracket and defer $194,000 in taxes...
Read the Full Case Study$1.6M EquipmentShare Fleet Acquisition with $208K Down Generates $198,000 Write-Off
A paving company acquired a fleet of asphalt pavers and rollers through EquipmentShare for $1.6M with $208K down, claiming full first-year bonus depreciation while equipment revenue covered all monthly payments...
Read the Full Case StudyReasonable Compensation Benchmarking Saves Tech Startup Founder $42,300
An S-Corp tech startup founder paying himself $275K had reasonable compensation benchmarked at $145K using industry wage data, freeing $130K in distributions from the 15.3% SE tax...
Read the Full Case StudyDentist Practice Optimization with C-Corp + Defined Benefit Plan Saves $167,000
A solo dentist earning $720K converted to C-Corp for fringe benefits and stacked a defined benefit plan contribution of $210K, reducing total federal and state tax liability by $167,000 in the first year...
Read the Full Case StudyIllinois PTET Election Saves Professional Services Firm $54,200
An Illinois S-Corp with three shareholders elected into the state's pass-through entity tax under the PTE tax act, deducting $347K in state income tax at the entity level and bypassing the federal SALT cap...
Read the Full Case StudyHome Office Deduction + Accountable Plan Reimbursement Saves Realtor $17,400
A real estate agent operating through an S-Corp established an accountable plan to reimburse home office, vehicle, and marketing expenses tax-free, converting $17,400 in personal expenses to corporate deductions...
Read the Full Case StudyLate S-Corp Election Saves Real Estate Wholesaler $26,800
A real estate wholesaler earning $290K on Schedule C filed a late S-Corp election under Rev. Proc. 2013-30, retroactively reducing self-employment tax by $26,800 and setting up reasonable compensation going forward...
Read the Full Case StudyCash Balance Plan Stacked with 401(k) Shelters $285,000 for Consulting Firm Owner
A solo consulting firm owner stacked a cash balance plan with a 401(k) profit sharing plan, contributing $285,000 total in tax-deferred retirement savings and dropping from the 37% to the 24% bracket...
Read the Full Case StudyEquipmentShare Financing on $850K Concrete Equipment Saves $112,000 in Year One
A concrete contractor financed $850K in mixers, pumps, and forms through EquipmentShare with $110K down, taking full IRC Sec. 179 plus bonus depreciation while equipment revenue exceeded monthly payments by 40%...
Read the Full Case StudyAmazon FBA Seller Multi-State Nexus Optimization Saves $23,800
An Amazon FBA seller with inventory in 12 states restructured entity domicile and fulfillment elections to minimize multi-state filing obligations, reducing state income tax and compliance costs by $23,800...
Read the Full Case StudyFamily Employment + Roth IRA Strategy Builds $147,000 for Business Owner's Children
A business owner employed three children and contributed their earned income to Roth IRAs, projecting $147,000 in tax-free retirement savings by age 18 while deducting wages as a business expense...
Read the Full Case StudyMedical Practice C-Corp Conversion with IRC 1244 Stock Saves $103,000
A medical group practice converted to C-Corp and issued IRC Sec. 1244 qualifying small business stock, unlocking deductible fringe benefits and ordinary loss treatment on up to $100K if the venture failed...
Read the Full Case StudyReal Estate Agent Commission Restructuring Saves $36,200 via S-Corp + Accountable Plan
A high-producing real estate agent earning $480K in commissions restructured into an S-Corp with an accountable plan, reducing SE tax by $29,000 and deducting $7,200 in vehicle and marketing expenses...
Read the Full Case StudyReasonable Compensation Study Defends $165K Salary Against IRS Scrutiny
An S-Corp owner distributing $320K was paying only $45K in W-2 wages -- we conducted a formal reasonable compensation study documenting $165K as the defensible salary, preventing a potential IRS reclassification...
Read the Full Case StudyEquipmentShare + S-Corp Combo Saves Electrical Contractor $64,300
An electrical contractor earning $380K combined a new S-Corp election with $550K in EquipmentShare-financed bucket trucks and diagnostic equipment, stacking SE tax savings with first-year depreciation...
Read the Full Case StudyBusiness Restructuring from Sole Prop to S-Corp Saves Personal Trainer $21,400
A personal trainer earning $185K on Schedule C restructured into an S-Corp, set reasonable compensation at $75K, and distributed the remaining $110K free of the 15.3% self-employment tax...
Read the Full Case StudyLate S-Corp Election Under Rev. Proc. 2013-30 Saves Photographer $15,700
A wedding photographer earning $160K filed a late S-Corp election eight months after the deadline, attaching a reasonable cause statement under Rev. Proc. 2013-30, and retroactively saved $15,700 in SE tax...
Read the Full Case StudyDigital Asset Trading LLC Saves NFT Creator $43,800 Through Proper Entity Classification
A digital artist earning $320K in NFT royalties restructured into an LLC taxed as an S-Corp, properly tracking cost basis on token transactions and reducing self-employment tax by $43,800...
Read the Full Case StudyConnecticut PTET Election Saves Multi-State CPA Firm $47,600
A Connecticut-based CPA firm with partners in CT and NY elected into the Connecticut pass-through entity tax, converting $612K in state tax into a deductible entity-level expense and saving $47,600 federally...
Read the Full Case Study$1.8M EquipmentShare Acquisition Generates $221,000 Deduction for Tree Service Company
A tree service company financed $1.8M in chippers, cranes, and bucket trucks through EquipmentShare with $234K down, claiming full bonus depreciation while equipment-generated revenue covered debt service 1.3x...
Read the Full Case StudyQBI Optimization Through Income Splitting Saves Law Firm Partner $29,700
A law firm partner at the IRC Sec. 199A phase-out range restructured profit allocations and maximized defined benefit contributions to stay below the threshold, preserving a 20% QBI deduction worth $29,700...
Read the Full Case StudyAccountable Plan + Home Office Combination Saves Online Retailer $19,800
An e-commerce business owner operating from a dedicated home office established a corporate accountable plan, converting $19,800 in rent allocation, utilities, and internet costs into deductible business reimbursements...
Read the Full Case StudyDefined Benefit Plan Stacked with Cash Balance Shelters $340,000 for Surgeon
A surgeon earning $1.2M through a C-Corp stacked a defined benefit plan and cash balance plan, deferring $340,000 in a single year and reducing the effective federal tax rate from 35% to 22%...
Read the Full Case StudyRev. Proc. 2013-30 Late S-Corp Election Saves Marketing Agency $31,200
A two-owner marketing agency that missed the Form 2553 deadline by 14 months filed a successful late S-Corp election under Rev. Proc. 2013-30, eliminating $31,200 in combined self-employment tax...
Read the Full Case StudyC-Corp Cash Value Life Insurance Builds $2.4M Retirement Asset for Practice Owner
A C-Corp medical practice owner funded a cash value life insurance policy with $120K annual corporate premiums, building a $2.4M tax-advantaged retirement asset outside of qualified plan limits...
Read the Full Case StudyFranchise Owner Splits 3 Locations Across S-Corp and C-Corp for $73,000 Savings
A franchise operator with three fast-food locations restructured two into an S-Corp for QBI deductions and one into a C-Corp for fringe benefits and a defined benefit plan, saving $73,000 combined...
Read the Full Case StudyConstruction Company Method Change + Equipment Purchase Saves $156,000
A general contractor under $29M in gross receipts filed Form 3115 to adopt the completed contract method while purchasing $870K in equipment, generating a $156,000 tax reduction through combined IRC Sec. 460 and 179 deductions...
Read the Full Case StudyAttorney Practice C-Corp Conversion Saves Two-Partner Firm $118,000
A two-partner personal injury law firm earning $1.6M converted from an LLP to a C-Corp, leveraging the flat 21% corporate rate and deductible employer-paid health and disability insurance to save $118,000...
Read the Full Case StudySolo 401(k) Mega Backdoor Roth Conversion Shelters $66,000 for Independent Contractor
A self-employed independent contractor maximized a solo 401(k) with employee deferrals, employer profit sharing, and after-tax contributions converted to Roth, sheltering $66,000 in total retirement savings...
Read the Full Case StudySpouse Employed as Office Manager Creates $52,000 in Deductible Benefits
A sole proprietor hired his spouse as a legitimate W-2 office manager, establishing an IRC Sec. 105 HRA and accident plan that covered the entire family's medical expenses as a deductible business expense totaling $52,000...
Read the Full Case Study$1.2M Business Exit Structured with IRC 1060 + Installment Sale Saves $143,000
A restaurant owner selling for $1.2M used IRC Sec. 1060 allocation to maximize goodwill and a three-year installment sale under IRC Sec. 453, converting ordinary income to capital gains and deferring $143,000 in tax...
Read the Full Case StudyDefined Benefit Plan Shelters $275,000 for High-Income Financial Advisor
A financial advisor earning $900K through an S-Corp established a defined benefit plan allowing $275,000 in annual tax-deductible contributions, reducing AGI below the NIIT threshold under IRC Sec. 1411...
Read the Full Case StudyPhysician W-2 to 1099 Restructuring with C-Corp Saves $87,000 Annually
A hospitalist physician earning $420K renegotiated to a 1099 contract, formed a C-Corp, and leveraged deductible health insurance, retirement plans, and the 21% flat rate to reduce total tax by $87,000 per year...
Read the Full Case Study$4.6M Business Sale Exit Plan Saves Seller $412,000 Through Multi-Strategy Approach
A manufacturing company owner selling for $4.6M combined IRC Sec. 1060 allocation, installment sale structuring, and a charitable remainder trust to reduce total capital gains and ordinary income tax by $412,000...
Read the Full Case StudyReal Estate Investors
STR Portfolio Offsets $200K Active Income with Cost Seg + Material Participation
How a short-term rental investor with 5 properties used cost segregation, material participation documentation, and a grouping election to generate $200,000 in ...
Read the Full Case StudyCommercial Investor Defers $280K via 1031 Exchange + Cost Seg
How a commercial real estate investor with a $3.5M portfolio executed a 1031 exchange on a sold property and layered cost segregation on the replacement propert...
Read the Full Case StudyFix-and-Flip Investor Saves $67K with Dual-Entity Dealer/Investor Split
How a real estate investor completing 12 flips per year used a dual-entity structure to separate dealer inventory from investment holds, combined with S-Corp ta...
Read the Full Case Study48-Unit Multifamily: $340K Year-One Savings via Cost Seg + REPS
How a 48-unit multifamily property owner used a cost segregation study combined with Real Estate Professional Status and a grouping election to generate $340,00...
Read the Full Case StudyMixed-Use Developer Saves $195K via QOZ + Cost Seg + 179D
How a mixed-use real estate developer used a Qualified Opportunity Zone fund combined with cost segregation on new construction and the Section 179D energy dedu...
Read the Full Case StudyLand Developer Defers $145K with Installment Sales + 1031 Exchange
How a land developer used entity separation, installment sales on lot sales, and a 1031 exchange on retained outparcels to defer $145,000 in taxes....
Read the Full Case StudySelf-Storage Facility Owner Saves $126K with Cost Seg + Automation Equipment Depreciation
How a self-storage investor with 3 facilities used cost segregation on metal buildings and Section 179 on automation equipment to save $126,000 annually....
Read the Full Case StudyAirbnb Arbitrage Operator Saves $38K with Business Expense Optimization
How an Airbnb arbitrage operator managing 15 units without property ownership used business expense optimization and entity structuring to save $38,000 annually...
Read the Full Case StudyMobile Home Park Owner Saves $98K with Cost Seg on Infrastructure + Land Improvements
How a mobile home park owner with 120 pads used cost segregation on infrastructure and land improvements to save $98,000 annually....
Read the Full Case StudyBoutique Hotel Investor Saves $155K with Cost Seg + FF&E + Energy Credits
How a boutique hotel investor used cost segregation, FF&E accelerated depreciation, and energy efficiency tax credits to save $155,000 annually....
Read the Full Case StudyTriple Net Lease Investor Saves $67K with Passive Income Optimization + Grouping Elections
How a triple net lease investor with a $4M portfolio used passive activity grouping elections and strategic cost segregation to save $67,000 annually....
Read the Full Case StudyLake House STR Owner Claims $91K Tax Savings with Cost Segregation
How a $750K lake house STR generated $262K in first-year depreciation through cost segregation and 100% bonus depreciation, saving $91,000...
Read the Full Case StudyFive-Property STR Portfolio Generates $1.1M in Year 1 Deductions
How an investor with five STRs totaling $3.2M used cost seg across the portfolio to generate $1.1M in Year 1 deductions, offsetting W-2 income via REPS...
Read the Full Case StudySTR Owner Claims $187K Catch-Up Depreciation via Form 3115
How an STR owner who held property 4 years without cost seg filed Form 3115 to claim $187,000 in catch-up depreciation in a single tax year...
Read the Full Case StudyMountain Cabin STR Saves $68K with Cost Seg + Augusta Rule
How a $520K mountain cabin STR used cost seg to reclassify $182K into accelerated categories with bonus depreciation, plus Augusta Rule for $34K additional...
Read the Full Case StudyDuplex LTR Owner Claims $144K First-Year Deduction via Cost Segregation
How a $480K duplex LTR generated $144K in first-year depreciation by reclassifying 30% into 5-year, 7-year, and 15-year accelerated categories...
Read the Full Case Study24-Unit Apartment Complex Generates $980K Year 1 Deduction
How a 24-unit apartment building purchased for $2.8M used cost seg to identify $980K in accelerated components for a massive first-year deduction...
Read the Full Case StudyLTR Investor Saves $127K with 1031 Exchange + Cost Seg Recapture Planning
How an LTR investor planning a sale used cost seg analysis to model Section 1250 recapture and structured a 1031 exchange to defer $127K in taxes...
Read the Full Case StudyInherited Property Generates $217K Deduction with Step-Up Basis + Cost Seg
How an inherited LTR with stepped-up basis of $620K used cost seg to maximize depreciation on the new basis, generating $217K Year 1 deduction...
Read the Full Case StudyDual W-2 Couple ($882K) Saves $68K with STR Cost Segregation Strategy
How a dual-income W-2 couple earning $882K purchased an STR with cost seg to create $195K in paper losses offsetting W-2 income, saving $68,000...
Read the Full Case StudyInvestor Claims $340K Catch-Up Depreciation on 3 Properties via Form 3115
How an investor with three properties owned 5+ years that never had cost seg filed Form 3115 to claim $340,000 in catch-up depreciation...
Read the Full Case StudyHigh-Income Physician ($650K) Saves $89K with Spouse REPS + STR Cost Seg
How a physician earning $650K W-2 qualified for REPS through spouse, using STR cost seg to offset W-2 income and saving $89,000 annually...
Read the Full Case StudyBoutique Hotel Renovation ($3.2M) Claims $1.28M via Cost Segregation
How a boutique hotel undergoing a $3.2M renovation used cost seg on improvements, identifying $1.28M in accelerated components for bonus depreciation...
Read the Full Case StudyReal Estate Agent Saves $71K Using Commission Income to Fund STR Portfolio
How a real estate agent used commission income to acquire STR properties, qualified as REPS, and used cost seg on 3 properties to save $71,000 annually...
Read the Full Case Study$412,000 First-Year Deduction on 5-Property STR Portfolio
Cost segregation studies across five short-term rentals reclassified 38% of total basis into 5- and 7-year property under IRC 168, generating a combined $412,000 Year 1 deduction...
Read the Full Case StudyW-2 Surgeon Offsets $287,000 in Active Income via STR Material Participation
A high-income surgeon met the 100-hour material participation test on two Airbnb properties, pairing cost seg losses with W-2 income to eliminate federal tax on $287,000...
Read the Full Case StudyThree-Leg 1031 Exchange Chain Defers $1.2M in Capital Gains
Client executed a sequential 1031 exchange chain -- selling a duplex, exchanging into a 6-unit, then into a 24-unit apartment complex -- deferring $1.2M in realized gains under IRC 1031...
Read the Full Case Study$189,000 Catch-Up Deduction via Form 3115 on 7-Year-Old Rental
Filed a change in accounting method under IRC 446(e) to claim seven years of missed accelerated depreciation in a single tax year, producing a $189,000 Section 481(a) adjustment...
Read the Full Case Study$4.8M Multi-Family Cost Seg Generates $1.68M in Accelerated Depreciation
A 48-unit apartment complex purchased for $4.8M was studied under IRS ATG guidelines, reclassifying 35% of basis into short-life property classes for a $1.68M first-year write-off...
Read the Full Case StudyPartnership + C-Corp Structure Bypasses Passive Activity Limits on $620,000
Restructured a client's rental holdings into a partnership with a C-Corp management entity, converting passive rental income into active business income and avoiding IRC 469 limitations on $620,000...
Read the Full Case StudyEquipmentShare + STR Combo Unlocks $174,000 in Section 179 Deductions
Client paired EquipmentShare heavy equipment financing with STR material participation losses, stacking Section 179 and bonus depreciation to offset $174,000 of W-2 income...
Read the Full Case StudyVacation Rental Optimization Saves $93,000 in Federal and State Tax
Restructured a Gulf Coast vacation rental's booking strategy to meet the 7-day average rental period test, enabling non-passive loss treatment and saving $93,000 in combined taxes...
Read the Full Case Study6-Property LTR Portfolio Yields $538,000 in Combined Cost Seg Deductions
Performed cost segregation studies on six long-term rental properties valued at $1.54M total, reclassifying HVAC, site improvements, and cabinetry into 5- and 15-year classes under IRC 168...
Read the Full Case StudyREPS Qualification Strategy Saves Married Couple $215,000 Annually
Structured one spouse's participation to meet the 750-hour Real Estate Professional Status test under IRC 469(c)(7), unlocking unlimited passive loss deductions against joint income of $540,000...
Read the Full Case StudyCommercial Office Building Cost Seg Delivers $726,000 First-Year Deduction
A $2.1M commercial office property was studied component-by-component, reclassifying electrical, plumbing, and decorative finishes into accelerated recovery classes for a $726,000 deduction...
Read the Full Case StudyW-2 Attorney Eliminates $198,000 Tax Bill with STR + Cost Seg Strategy
High-income attorney acquired a mountain cabin STR, documented 120+ hours of material participation, and paired bonus depreciation losses to fully offset $198,000 of ordinary income...
Read the Full Case StudyLand Development Installment Sale Defers $340,000 in Gain Over 5 Years
Structured a 12-lot subdivision sale as installment treatment under IRC 453, spreading $340,000 of gain recognition across five tax years to manage bracket exposure...
Read the Full Case StudySelf-Rental Recharacterization Strategy Converts $160,000 to Non-Passive Income
Client rented a warehouse to their own S-Corp, triggering IRC 469 self-rental recharacterization rules to convert $160,000 of rental income from passive to non-passive, offsetting other passive losses...
Read the Full Case StudyDST 1031 Exchange Defers $890,000 for Retiring Landlord
A retiring investor sold a 16-unit apartment complex and exchanged into two Delaware Statutory Trusts under IRC 1031, deferring $890,000 in capital gains while achieving passive income...
Read the Full Case Study4-Property Cost Seg Portfolio Study Produces $296,000 in Year 1 Deductions
Bundled cost segregation studies on four single-family rentals totaling $850,000 in basis, identifying land improvements, appliances, and flooring for accelerated depreciation under MACRS...
Read the Full Case StudySTR Arbitrage Operator Saves $67,000 Without Owning Property
A rental arbitrage operator managing 14 master-leased units documented material participation under the 7-day rule, deducting startup costs, furnishing, and operating losses against $67,000 of active income...
Read the Full Case StudyInherited Duplex Step-Up Basis + Cost Seg Produces $142,000 Deduction
After inheriting a duplex with a stepped-up basis of $410,000 under IRC 1014, a cost segregation study reclassified 35% into short-life property for a $142,000 first-year deduction...
Read the Full Case StudySeller Financing Structure Saves $118,000 on Investment Property Sale
Structured a $950,000 property sale with seller financing under IRC 453, spreading gain recognition over 10 years and keeping the seller in the 15% long-term capital gains bracket...
Read the Full Case StudyForm 3115 Catch-Up on 5-Year-Old Quadplex Yields $204,000 Deduction
Filed an automatic change in accounting method to recapture five years of missed cost segregation depreciation on a quadplex, claiming the entire $204,000 adjustment in the current year...
Read the Full Case Study$7.2M Apartment Complex Cost Seg Unlocks $2.52M Year 1 Write-Off
A 96-unit apartment complex underwent a detailed engineering-based cost segregation study, identifying parking lots, landscaping, and unit-specific components for $2.52M in accelerated depreciation...
Read the Full Case StudyEquipmentShare + Two STRs Stack for $231,000 in Combined Deductions
Contractor client leveraged EquipmentShare Section 179 deductions alongside cost seg losses from two STR cabins, creating a combined $231,000 offset against $380,000 in W-2 and 1099 income...
Read the Full Case StudyMixed-Use Property Cost Seg Allocates $312,000 Across Residential and Commercial
A mixed-use building with ground-floor retail and upper-floor apartments required separate depreciation schedules -- cost seg reclassified $312,000 into accelerated classes across both use types...
Read the Full Case StudyTwo-Leg 1031 Exchange Defers $640,000 -- Single-Family to 12-Unit
Client sold two single-family rentals and executed a two-leg 1031 exchange into a 12-unit apartment building, deferring $640,000 in combined capital gains and depreciation recapture...
Read the Full Case StudyW-2 Tech Executive Offsets $345,000 via STR Material Participation + Cost Seg
Software executive earning $520,000 purchased a beachfront STR, logged 140 hours of material participation, and applied bonus depreciation to offset $345,000 of W-2 income in Year 1...
Read the Full Case StudyRetail Strip Mall Cost Seg Identifies $483,000 in Accelerated Components
An 8-unit retail strip center purchased for $1.4M yielded $483,000 in reclassified components including storefront systems, parking lot paving, and tenant improvement allowances under IRC 168...
Read the Full Case StudyReal Estate Professional + Cost Seg + STR Triple Stack Saves $410,000
A licensed real estate agent qualified as a REPS, materially participated in two STRs, and applied cost seg across all holdings -- stacking three strategies to offset $410,000 in household income...
Read the Full Case Study10-Property Portfolio Cost Seg Generates $892,000 in First-Year Deductions
Comprehensive cost segregation across a 10-property SFR portfolio valued at $2.55M reclassified appliances, HVAC, flooring, and land improvements into 5-, 7-, and 15-year recovery periods...
Read the Full Case StudyREPS Wife + Husband's W-2 Income: $178,000 Tax Reduction
Spouse qualified as a Real Estate Professional under IRC 469(c)(7) while husband earned $430,000 as a physician, allowing rental losses to offset his active income and saving $178,000...
Read the Full Case StudyCar Wash Property Cost Seg Reclassifies $267,000 into 5- and 15-Year Property
A $780,000 automatic car wash facility was studied under IRS cost segregation guidelines, with wash equipment, canopy structures, and site paving reclassified for $267,000 in accelerated deductions...
Read the Full Case StudyForm 3115 Catch-Up Recaptures $156,000 on 9-Year-Old Rental Property
A rental home held for nine years had never been cost segregated -- a retroactive study and Form 3115 filing produced a $156,000 Section 481(a) catch-up adjustment in a single year...
Read the Full Case Study$2.3M Multi-Family Acquisition -- Cost Seg Saves $805,000 in Year 1
A 32-unit apartment building purchased for $2.3M was studied at acquisition, identifying window systems, parking structures, and common area finishes for $805,000 in bonus depreciation...
Read the Full Case StudyVacation Rental Reclassification Saves Couple $72,000 in Taxes
Restructured a vacation rental's personal use days to fall below the IRC 280A(d) 14-day threshold, converting the property to full rental status and unlocking $72,000 in deductible losses...
Read the Full Case StudyPartnership + C-Corp Management Entity Saves $245,000 on 20-Unit Portfolio
Restructured a 20-unit rental portfolio into an LP with a C-Corp general partner handling management fees, converting passive income to active and saving $245,000 through corporate rate arbitrage...
Read the Full Case StudyW-2 Dentist Offsets $263,000 with Lakehouse STR + Material Participation
A dentist earning $490,000 acquired a lakehouse STR, met the 100-hour material participation test, and applied cost seg bonus depreciation to shelter $263,000 of W-2 income from federal tax...
Read the Full Case StudySelf-Storage Facility Cost Seg Produces $394,000 in Accelerated Deductions
A $1.15M self-storage facility with 120 units was studied, reclassifying roll-up doors, security fencing, asphalt paving, and climate control systems into 5- and 15-year property classes...
Read the Full Case StudyFour-Leg 1031 Exchange Chain Defers $2.1M Over 8 Years
Client executed four sequential 1031 exchanges over eight years -- starting with a $180,000 condo and ending with a $3.4M mixed-use building -- deferring $2.1M in cumulative capital gains...
Read the Full Case StudyIndustrial Warehouse Cost Seg Delivers $567,000 First-Year Deduction
A $1.65M industrial warehouse was studied component-by-component, with loading docks, electrical distribution, and concrete flatwork reclassified into 5- and 15-year MACRS classes...
Read the Full Case StudyForm 3115 on 4-Year-Old Triplex Unlocks $127,000 in Missed Depreciation
A cost segregation study performed on a triplex held for four years identified $127,000 in missed accelerated depreciation, all claimed as a single Section 481(a) adjustment via Form 3115...
Read the Full Case StudyEquipmentShare Section 179 + STR Losses Offset $156,000 for Contractor
A general contractor financed $320,000 in equipment through EquipmentShare and combined the Section 179 deduction with STR material participation losses to offset $156,000 of net income...
Read the Full Case StudyMobile Home Park Cost Seg Reclassifies $1.1M on $3.2M Acquisition
A 74-pad manufactured home park was studied, with roads, utility infrastructure, pad sites, and common area improvements reclassified into 15-year land improvement property for $1.1M in deductions...
Read the Full Case StudyW-2 Pharmacist Shelters $224,000 with STR Cost Seg Strategy
A pharmacist earning $360,000 acquired a ski chalet STR, documented material participation hours under IRC 469, and applied cost segregation to generate $224,000 in non-passive losses...
Read the Full Case Study3-Property SFR Portfolio Cost Seg Yields $187,000 in Year 1
Three single-family rentals totaling $535,000 in basis were studied simultaneously, reclassifying kitchen cabinetry, carpet, and exterior hardscaping into 5- and 15-year recovery classes...
Read the Full Case StudyInherited Ranch Property Step-Up + Cost Seg Saves $198,000
An inherited ranch with a $570,000 stepped-up basis under IRC 1014 was converted to an STR -- cost segregation reclassified fencing, outbuildings, and land improvements for a $198,000 deduction...
Read the Full Case StudyDST 1031 Exchange Preserves $520,000 for Out-of-State Investor
An out-of-state investor sold a commercial property and exchanged into a diversified DST portfolio under IRC 1031, deferring $520,000 in gains while eliminating active management responsibilities...
Read the Full Case StudySeller Financing on 8-Unit Building Defers $276,000 Over 7 Years
Structured the sale of an 8-unit apartment building with seller carry-back financing under IRC 453 installment rules, deferring $276,000 in gain recognition across seven annual payments...
Read the Full Case StudyREPS + 8-Property Portfolio Generates $312,000 in Deductible Losses
A full-time property manager qualified as a REPS under IRC 469(c)(7) and elected to aggregate eight rental activities, unlocking $312,000 in losses against spouse's consulting income...
Read the Full Case Study7-Property Cost Seg Bundle Produces $624,000 in Combined Deductions
Performed simultaneous cost segregation studies on seven LTR properties across three states, identifying $624,000 in reclassifiable components including water heaters, fencing, and driveways...
Read the Full Case StudyW-2 Engineer Shelters $192,000 via Beachfront STR + Cost Seg
An aerospace engineer earning $310,000 purchased a beachfront condo STR, documented 110+ hours of material participation, and applied bonus depreciation to offset $192,000 in W-2 income...
Read the Full Case Study1031 Exchange Chain -- Townhome to 40-Unit Complex Defers $970,000
Over six years, client executed three sequential 1031 exchanges from a single townhome rental into a 40-unit apartment complex, deferring $970,000 in total capital gains and recapture...
Read the Full Case StudyPartnership + C-Corp Recharacterization Converts $380,000 to Active Income
Created a C-Corp property management company alongside an LP holding entity, shifting $380,000 of rental income through management fees to access the 21% corporate rate and avoid PAL limitations...
Read the Full Case StudyForm 3115 Catch-Up on Three Rentals Held 6+ Years Yields $347,000
Filed three simultaneous Form 3115 changes in accounting method for properties held 6, 7, and 8 years respectively, capturing $347,000 in cumulative missed accelerated depreciation in one year...
Read the Full Case StudyMixed-Use Downtown Building Cost Seg Generates $445,000 in Deductions
A downtown mixed-use property with restaurant and residential units required allocation between 39-year and 27.5-year recovery -- cost seg reclassified $445,000 into accelerated property classes...
Read the Full Case StudySTR Arbitrage Operator Deducts $89,000 Against Active Income
A rental arbitrage operator with 9 master-leased apartments met the 7-day average rental period test and material participation requirements, generating $89,000 in deductible losses without owning property...
Read the Full Case StudyVacation Rental Tax Optimization Yields $108,000 in First-Year Savings
A Smoky Mountain cabin listed on Airbnb and VRBO was restructured for average rental periods under 7 days, enabling cost segregation losses to be treated as non-passive and saving $108,000...
Read the Full Case Study$9.6M Multi-Family Acquisition Cost Seg Unlocks $3.36M Deduction
A syndicated 120-unit apartment complex purchased for $9.6M underwent a full engineering-based cost seg study, reclassifying pool areas, parking structures, and unit finishes for $3.36M in Year 1 depreciation...
Read the Full Case StudySelf-Rental Warehouse Strategy Generates $135,000 Net Tax Benefit
Investor leased a commercial building to their own construction company, using IRC 469 self-rental rules to recharacterize $135,000 of passive rental income as non-passive for netting against other losses...
Read the Full Case StudyReal Estate Professional + Cost Seg + STR Saves Couple $375,000
Wife qualified as REPS with 800+ hours, husband earned $600,000 as a W-2 executive -- triple-stacked REPS status, STR material participation, and cost seg to shelter $375,000 in combined income...
Read the Full Case Study8-Property Portfolio Cost Seg Identifies $743,000 in Accelerated Depreciation
Eight rental properties across two markets totaling $2.12M were studied simultaneously, bundling efficiencies to reclassify $743,000 in land improvements, appliances, and electrical systems...
Read the Full Case StudyW-2 Pilot Offsets $278,000 with Two-STR Cost Seg Strategy
An airline pilot earning $410,000 purchased two mountain STRs, met material participation on both via the 100-hour test, and applied bonus depreciation to offset $278,000 of W-2 income...
Read the Full Case StudyLand Development -- 18-Lot Subdivision Installment Treatment Saves $215,000
A developer sold 18 residential lots using installment treatment under IRC 453, electing to spread $680,000 in gain across buyer payment schedules and reducing peak-year tax liability by $215,000...
Read the Full Case StudyForm 3115 Catch-Up on 10-Year-Old Commercial Building Yields $418,000
A commercial office building held for a decade had only claimed straight-line depreciation -- a retroactive cost seg study and Form 3115 filing unlocked $418,000 in a single Section 481(a) adjustment...
Read the Full Case StudyCommercial Retail Property Cost Seg Delivers $391,000 in Year 1
A $1.12M retail building with three tenant bays was studied, reclassifying signage, decorative facades, parking lot striping, and specialized electrical into 5- and 15-year MACRS property for $391,000...
Read the Full Case Study1031 Exchange Chain Across State Lines Defers $1.5M Over 12 Years
Client sold a California rental, exchanged into Texas multi-family, then into a Florida mixed-use -- three 1031 exchanges across state lines deferring $1.5M in gains while eliminating state income tax...
Read the Full Case StudyMulti-Entity & Complex
4 LLCs Consolidated Under Management S-Corp: $78K Annual Savings
How a business owner operating four separate LLCs consolidated operations under a management company S-Corp with a retirement plan and accountable plan, saving ...
Read the Full Case Study7-Location Franchise Owner Saves $134K with Centralized Planning
How a franchise owner operating 7 locations saved $134,000 through a C-Corp management company, defined benefit plan, FICA tip credit, Work Opportunity Tax Cred...
Read the Full Case StudyREPS + Grouping Election + Cost Seg: $118K Saved Across 6 Rentals
How a property management S-Corp owner with 6 rental properties used Real Estate Professional Status, a grouping election, and cost segregation to convert passi...
Read the Full Case StudyManufacturing Exit: $5.66M Gain Excluded via QSBS + Stock Sale
How a manufacturing company owner selling the business for $6M used the Qualified Small Business Stock exclusion under IRC Section 1202 and stock sale structuri...
Read the Full Case StudyCrypto Mining Operation Saves $72K with C-Corp + Section 179 + Solar ITC
How a cryptocurrency mining operation generating $920K in revenue used C-Corp election, Section 179 on mining rigs, and the solar Investment Tax Credit to save ...
Read the Full Case StudyEquipment Leasing Company Saves $210K with Sec 179 + 3115 Catch-Up
How an equipment leasing company generating $1.8M in revenue used Section 179 stacking, bonus depreciation, a Form 3115 accounting method change for catch-up de...
Read the Full Case StudyProfessional Athlete Saves $174K with Entity Setup + Real Estate Offset
How a professional athlete earning $3M structured entities and used real estate investments to offset active income, saving $174,000 annually....
Read the Full Case StudyPhysician with Side Real Estate Saves $112K with REPS Qualification + Cost Seg Combo
How a physician with side real estate investments qualified for Real Estate Professional Status and combined cost segregation to save $112,000 annually....
Read the Full Case StudyInternational Business Owner Saves $136K with Treaty Planning + GILTI Optimization
How an international business owner with operations in the US and abroad used treaty planning and GILTI optimization to save $136,000 annually....
Read the Full Case StudyNonprofit Founder Saves $78K with Related Party Transactions + Exempt Planning
How a nonprofit founder with related for-profit entities optimized related party transactions and tax-exempt planning to save $78,000 annually....
Read the Full Case StudyHusband-Wife Team Saves $91K with Joint Filing Optimization + Entity Consolidation
How a husband-wife team running three businesses optimized joint filing, consolidated entities, and implemented stacked retirement plans to save $91,000 annuall...
Read the Full Case StudyPartnership + C-Corp Trading Structure Saves $412,000 in Annual Tax for Hedge Fund Operator
Restructured a single-member LLC trading operation into a partnership feeding a C-Corp management company under IRC Sec. 721, converting short-term capital gains into qualified dividends and reducing the effective rate from 37% to 21%...
Read the Full Case StudyQualified Opportunity Zone Investment Defers $1.2M Capital Gain for Real Estate Developer
Structured the sale of a commercial portfolio into a Qualified Opportunity Zone Fund under IRC Sec. 1400Z-2, deferring $1.2M in recognized gain and positioning for full exclusion after the 10-year hold period...
Read the Full Case StudyShareholder Loan Restructuring Eliminates $87,000 Constructive Dividend Risk
Converted informal shareholder advances in an S-Corp into properly documented demand notes with AFR-compliant interest under IRC Sec. 7872, eliminating constructive dividend exposure and restoring basis for loss deductions...
Read the Full Case StudyGILTI Inclusion Reduced by $340,000 Through High-Tax Exclusion Election
Applied the GILTI high-tax exclusion under Treas. Reg. 1.951A-2(c)(7) for a CFC operating in a jurisdiction with an effective rate above 18.9%, removing $340,000 from the U.S. shareholder's tested income...
Read the Full Case StudyFamily Management Company Splits $920,000 Across Three Entities to Cut Effective Rate by 14%
Established a family management LLC to provide legitimate services to three operating businesses, shifting $920,000 in income to lower-bracket family members while maintaining arm's-length pricing under IRC Sec. 482...
Read the Full Case StudySection 1202 QSBS Planning Shelters $10M Gain on SaaS Company Exit
Structured original issuance of C-Corp stock to four founding shareholders, each qualifying for the $10M per-shareholder exclusion under IRC Sec. 1202, sheltering $40M in aggregate gain from the company sale...
Read the Full Case StudyCharitable Remainder Unitrust Converts $2.8M Appreciated Stock into Lifetime Income Stream
Funded a 5% CRUT with highly appreciated founder stock, avoiding $560,000 in immediate capital gains tax under IRC Sec. 664 while generating a $1.1M charitable deduction and annual distributions for 20 years...
Read the Full Case StudyAircraft Section 179 Deduction Generates $3.1M First-Year Write-Off for Charter Operator
Structured the acquisition of a turboprop through an LLC taxed as a partnership, qualifying the full $3.1M purchase price for Section 179 expensing by meeting the 25% qualified business use threshold under IRC Sec. 280F...
Read the Full Case StudyBuy-Sell Agreement Restructured to Avoid $1.6M Estate Inclusion Under IRC Sec. 2703
Redesigned a cross-purchase agreement between three partners to satisfy the full and adequate consideration exception under Sec. 2703(b), preventing the IRS from disregarding the below-FMV fixed-price provision at death...
Read the Full Case StudyOZ Fund + Cost Segregation Double Stack Produces $890,000 Year-One Tax Benefit
Combined a Qualified Opportunity Zone investment with a cost segregation study on the improved property, layering bonus depreciation on top of the Sec. 1400Z-2 deferral to produce nearly $890,000 in first-year tax savings...
Read the Full Case StudyCaptive Insurance Arrangement Deducts $1.4M in Premiums for Manufacturing Group
Established a small captive insurance company under IRC Sec. 831(b) for a three-entity manufacturing group, enabling $1.4M in deductible premium payments while building a tax-advantaged reserve fund...
Read the Full Case StudyRelated Party Lease Optimization Shifts $215,000 to Lower-Tax Entity
Restructured a below-market lease between related entities to meet arm's-length standards under IRC Sec. 482, increasing deductions for the operating company while properly reporting rental income in the holding entity's lower bracket...
Read the Full Case StudyOil & Gas Working Interest Generates $520,000 in Intangible Drilling Cost Deductions
Structured a working interest participation in a drilling program to maximize IDC deductions under IRC Sec. 263(c), producing $520,000 in first-year write-offs against ordinary income for a high-earning physician...
Read the Full Case StudyPartnership-to-C-Corp Conversion Cuts Self-Employment Tax by $67,000 for Day Trading Firm
Elected C-Corp treatment for a trading partnership under IRC Sec. 301.7701-3, paying reasonable compensation and retaining excess profits at the 21% corporate rate rather than the 37% individual rate on pass-through income...
Read the Full Case StudyPrivate Foundation Strategy Produces $750,000 Deduction While Retaining Family Control
Established a private foundation under IRC Sec. 509(a) funded with appreciated real estate, generating a $750,000 charitable deduction while allowing the family to direct grants and employ family members as foundation officers...
Read the Full Case StudyTimber Investment Reforestation Amortization Saves $148,000 Over Eight Years
Applied the IRC Sec. 194 reforestation amortization deduction and Sec. 48 reforestation credit to a 600-acre timber tract acquisition, accelerating $148,000 in deductions while qualifying capital gains on future harvests under Sec. 631(a)...
Read the Full Case StudyQSBS Stacking Strategy Shelters $30M Across Three Trusts for Tech Founder
Gifted C-Corp qualified small business stock into three separate irrevocable trusts before the five-year holding period, multiplying the $10M per-taxpayer exclusion under IRC Sec. 1202(a)(1) to shelter $30M on exit...
Read the Full Case StudyShareholder Loan Basis Restoration Unlocks $310,000 in Suspended S-Corp Losses
Documented open-account debt advances from a shareholder to their S-Corp under the IRC Sec. 1366(d)(1)(B) basis rules, restoring sufficient debt basis to release $310,000 in previously suspended pass-through losses...
Read the Full Case StudyEstate Freeze Through Family LLC Transfers $4.2M at 35% Valuation Discount
Gifted non-voting LLC interests in a real estate holding company to next-generation family members, applying lack-of-marketability and minority-interest discounts to transfer $4.2M in assets at a $2.7M gift tax value...
Read the Full Case StudyIP Licensing Structure Redirects $480,000 in Royalty Income to Nevada Holding Company
Created a separate IP holding entity in a no-income-tax state to license trademarks and proprietary software back to the operating company, generating $480,000 in deductible royalty payments under IRC Sec. 167(f)...
Read the Full Case StudyYacht Charter Structure Converts Personal Vessel into $1.9M Depreciable Business Asset
Placed a 72-foot vessel into a charter LLC with legitimate third-party rental activity, qualifying for MACRS depreciation and deducting $1.9M in acquisition costs plus operating expenses under IRC Sec. 183 profit motive standards...
Read the Full Case StudyType D Reorganization Separates $6.5M Operating Division Tax-Free
Executed a divisive Type D reorganization under IRC Sec. 368(a)(1)(D) with a controlled spin-off under Sec. 355, separating a $6.5M division into a standalone corporation without triggering gain at either the corporate or shareholder level...
Read the Full Case StudyOZ + Cost Seg Stack Delivers $1.3M in Combined Tax Benefits for Multifamily Developer
Invested 1031 exchange proceeds into a self-created QOZ Fund, then ran a cost segregation study on the newly constructed 48-unit apartment complex, stacking bonus depreciation on the OZ deferral for $1.3M in total year-one tax savings...
Read the Full Case StudyMulti-Business Income Split Through Management Co. Saves Family $195,000 Annually
Created a family management company providing bookkeeping, HR, and marketing services to two operating S-Corps, paying reasonable wages to family members in lower brackets and reducing the overall family tax burden by $195,000 per year...
Read the Full Case StudyTransfer Pricing Study Defends $2.1M in Intercompany Service Charges from IRS Challenge
Prepared a contemporaneous transfer pricing study under IRC Sec. 482 and Treas. Reg. 1.482-4 using the comparable profits method, documenting arm's-length pricing for $2.1M in management fees charged between a U.S. parent and its Mexican subsidiary...
Read the Full Case StudyCharitable Remainder Annuity Trust Eliminates $430,000 Capital Gains on Business Sale
Contributed closely held stock to a CRAT prior to a planned acquisition, deferring $430,000 in capital gains while locking in a fixed annuity stream under IRC Sec. 664(d)(1) and generating an immediate $380,000 charitable deduction...
Read the Full Case StudyQOZ Fund Defers $2.4M Gain from Crypto Liquidation Event
Formed a single-asset Qualified Opportunity Zone Fund within 180 days of a $2.4M cryptocurrency disposition, electing deferral under IRC Sec. 1400Z-2(a) and investing in a ground-up OZ hotel development for permanent exclusion potential...
Read the Full Case StudyCaptive Insurance Company Builds $2.8M Tax-Free Reserve Fund Over Five Years
Formed an 831(b) micro-captive for a group of related construction companies, collecting $1.4M in annual premiums across four operating entities and investing reserves tax-free while the insured entities took full deductions...
Read the Full Case StudySubpart F Restructuring Removes $620,000 from Current U.S. Inclusion
Reorganized CFC operations to reclassify passive investment income as active business income under IRC Sec. 954(c), removing $620,000 from Subpart F inclusion and deferring U.S. taxation until actual repatriation...
Read the Full Case StudyQSBS Section 1202 Election Saves $1.8M on Medical Device Startup Sale
Verified that the client's C-Corp met the $50M gross asset test and active business requirements under IRC Sec. 1202(e), qualifying the founder's $1.8M gain on the acquisition for complete federal exclusion after a six-year hold...
Read the Full Case StudyAgriculture Operation Elects IRC Sec. 179 on $840,000 in Farm Equipment Purchases
Structured a cattle ranching LLC's equipment acquisitions to maximize Sec. 179 expensing and special depreciation allowances under Sec. 168(b)(2), writing off $840,000 in tractors, irrigation systems, and fencing in the first year...
Read the Full Case StudyPartnership Trading Entity Allocates $1.7M in Losses to Active Partners
Structured a multi-member trading partnership with special allocations under IRC Sec. 704(b) substantial economic effect rules, directing $1.7M in mark-to-market losses to partners with offsetting ordinary income...
Read the Full Case StudyDAF Bunching Strategy Produces $320,000 in Itemized Deductions in Single Tax Year
Funded a Donor Advised Fund with five years of planned charitable giving in a single high-income year, clearing the standard deduction threshold and producing $320,000 in itemized deductions while distributing grants over the following years...
Read the Full Case StudyType B Reorganization Acquires Target for $8.2M Using Solely Voting Stock
Structured an acquisition as a Type B stock-for-stock reorganization under IRC Sec. 368(a)(1)(B), allowing the acquirer to purchase a competitor for $8.2M in voting shares with zero gain recognition for selling shareholders...
Read the Full Case StudyEstate Plan Redesigned Around Dynasty Trust Holding FLP Interests Worth $11M
Transferred discounted family limited partnership interests into a dynasty trust in a state with no rule against perpetuities, removing $11M in assets from the taxable estate while maintaining indirect control through the GP entity...
Read the Full Case StudyIP Licensing Arrangement Between Sibling Entities Saves $260,000 in State Taxes
Licensed proprietary manufacturing processes from a Delaware holding company to operating entities in high-tax states, generating deductible royalties in the operating entities and receiving them tax-free in the Delaware IP holder under state law...
Read the Full Case StudyShareholder Loan Back-to-Back Lending Adds $450,000 in S-Corp Basis
Structured a direct shareholder loan from personal funds -- not a third-party bank guarantee -- to the S-Corp, creating bona fide debt basis under IRC Sec. 1366(d)(1)(B) and unlocking $450,000 in pass-through losses that were previously suspended...
Read the Full Case StudyOZ Fund Double Stack with Cost Seg Accelerates $570,000 for Mixed-Use Rehab
Invested capital gains into a QOZ Fund that substantially improved a mixed-use building, then performed a cost segregation study reclassifying $570,000 of improvements into 5-year and 15-year property for immediate bonus depreciation...
Read the Full Case StudyInternational Treaty Optimization Reduces Withholding from 30% to 5% on $1.6M Dividend
Restructured dividend repatriation from a Canadian subsidiary through proper treaty election under Article X of the U.S.-Canada treaty, reducing withholding tax from 30% to 5% on a $1.6M distribution by meeting the 10% ownership threshold...
Read the Full Case StudyRelated Party Service Agreement Withstands Audit After $380,000 in Deductions Challenged
Defended $380,000 in management fee deductions between related entities during an IRS examination by producing contemporaneous documentation, comparable market studies, and time allocation records satisfying the Sec. 482 arm's-length standard...
Read the Full Case StudyOil & Gas Percentage Depletion Generates $175,000 Annual Deduction Beyond Cost Basis
Elected the 15% percentage depletion method under IRC Sec. 613(b) for a small producer with qualifying production, generating $175,000 per year in deductions that continued even after the original cost basis was fully recovered...
Read the Full Case StudyAircraft Bonus Depreciation Produces $4.7M Write-Off for Fractional Ownership Group
Organized a multi-member LLC to acquire a light jet, documenting each member's qualified business use above 50% to claim 100% bonus depreciation on the $4.7M purchase price under IRC Sec. 168(k) in the year placed in service...
Read the Full Case StudyYacht Bareboat Charter LLC Generates $290,000 in Deductible Operating Losses
Structured a 56-foot sailing vessel in a bareboat charter arrangement with a professional management company, documenting profit motive under the IRC Sec. 183 nine-factor test and deducting $290,000 in depreciation, maintenance, and mooring costs...
Read the Full Case StudyFamily Income Split Across Management Co. and Two LLCs Reduces Tax by $128,000
Built a centralized management entity owned by family members to provide legitimate consulting, payroll administration, and property management to two operating LLCs, distributing $640,000 across four lower-bracket taxpayers...
Read the Full Case StudyType A Statutory Merger Combines Two Medical Practices Tax-Free Under IRC Sec. 368(a)(1)(A)
Merged two competing specialty practices into a single C-Corp through a statutory merger, allowing 12 physician-shareholders to exchange their stock without recognizing gain on the combined $5.4M in built-in appreciation...
Read the Full Case StudyBuy-Sell Funded with Life Insurance Avoids $2.3M Transfer Tax Trap
Restructured a redemption-style buy-sell into a cross-purchase arrangement using an LLC as insurance trustee, ensuring death benefit proceeds increased surviving partners' basis under IRC Sec. 1014 and avoided the transfer-for-value rule of Sec. 101(a)(2)...
Read the Full Case StudyCharitable Remainder Trust with Real Estate Avoids $710,000 in Capital Gains
Contributed a fully depreciated apartment complex with $710,000 in built-in gain to a CRUT, selling the property inside the trust to avoid all capital gains tax and reinvesting in a diversified portfolio generating a 6% annual unitrust payout...
Read the Full Case StudyTransfer Pricing Documentation Saves $840,000 Penalty Exposure on Cross-Border Royalties
Prepared IRC Sec. 6662(e) contemporaneous documentation for $3.2M in intercompany royalty payments between a U.S. parent and its Irish subsidiary, using the comparable uncontrolled transaction method to avoid accuracy-related penalties...
Read the Full Case StudyGRAT + Entity Restructuring Removes $7.8M from Taxable Estate
Funded a two-year zeroed-out Grantor Retained Annuity Trust with discounted LLC interests in a commercial real estate portfolio, transferring $7.8M in appreciation to the next generation without using any gift tax exemption...
Read the Full Case StudyType C Asset Acquisition Structures $12M Purchase as Tax-Free Reorganization
Structured the acquisition of a competitor's assets as a Type C reorganization under IRC Sec. 368(a)(1)(C), exchanging solely voting stock for substantially all assets and avoiding $2.4M in corporate-level gain that a taxable asset purchase would have triggered...
Read the Full Case StudyPrivate Foundation + DAF Combination Maximizes $1.1M Deduction on Appreciated Real Estate
Donated appreciated raw land to a DAF for the full FMV deduction (avoiding the 20% AGI limitation for private foundations), then used foundation grants for ongoing charitable programs -- splitting the strategy to optimize both deduction limits and family control...
Read the Full Case StudyInternational GILTI Planning Reduces Effective U.S. Rate to 10.5% on $3.8M Foreign Earnings
Applied the Sec. 250(a)(1)(B) 50% GILTI deduction and optimized foreign tax credit calculations under IRC Sec. 960 for a CFC with $3.8M in tested income, reducing the effective U.S. tax rate on those earnings to 10.5%...
Read the Full Case StudyIRS Resolution & Compliance
$312K IRS Exam Adjustment Negotiated Down to $41K
Real estate investor received Form 4549-A proposing $312K in adjustments after an income matching audit -- we challenged the methodology and negotiated the final assessment down to $41K...
Read the Full Case Study$18,400 in Late Filing Penalties Fully Abated Under Notice 2022-36
S-Corp owner filed 2019 and 2020 returns late due to a medical emergency -- we secured automatic penalty relief under IRS Notice 2022-36, eliminating $18,400 in penalties...
Read the Full Case StudyOffer in Compromise Accepted -- $187K Tax Debt Settled for $14,200
Client with $187K in combined tax liabilities across three years had an OIC accepted based on doubt as to collectibility -- settled the entire balance for $14,200...
Read the Full Case Study$286K Payment Misapplied to Wrong Tax Year -- Corrected and Refund Secured
IRS designated a $286K estimated payment to the wrong tax year, triggering penalties and interest on the correct year -- we filed Form 843 and had the payment properly reallocated...
Read the Full Case StudyPassport Certification Reversed -- $94K Seriously Delinquent Debt Resolved
Client's passport was flagged for revocation under IRC 7345 due to $94K in seriously delinquent tax debt -- we set up a compliant installment agreement and had the certification reversed within 30 days...
Read the Full Case StudyInstallment Agreement Structured for $67K Balance -- $890/Month
Self-employed contractor owed $67K across 2021-2023 -- we negotiated a streamlined installment agreement at $890/month with penalty accrual suspension...
Read the Full Case StudyIRC 6662 Accuracy Penalty of $22,800 Abated on Reasonable Cause
IRS assessed a 20% accuracy-related penalty under IRC 6662 on a Schedule C deduction -- we demonstrated reasonable cause and good faith reliance on professional advice to secure full abatement...
Read the Full Case StudyTrust Fund Recovery Penalty Defense -- $138K TFRP Assessment Eliminated
IRS assessed IRC 6672 trust fund recovery penalty against a minority shareholder -- we demonstrated the client was not a responsible person and had no authority over payroll disbursements...
Read the Full Case Study$7,200 Late S-Corp Election Penalty Abated Under Rev. Proc. 2013-30
Newly formed LLC missed the Form 2553 deadline by four months -- we filed for late election relief under Revenue Procedure 2013-30 and had all penalties removed...
Read the Full Case StudyWage Garnishment Released Within 48 Hours -- $4,200/Month Levy Stopped
W-2 employee had $4,200/month garnished from wages due to unfiled returns from prior years -- we filed all delinquent returns and obtained a levy release within two business days...
Read the Full Case StudyIRS Exam Defense -- $520K Proposed Adjustment Reduced to $0
Multi-property STR investor faced a $520K proposed adjustment on cost segregation deductions -- we provided engineering-based documentation and the examiner accepted the original return position in full...
Read the Full Case StudyCurrently Not Collectible Status Granted -- $112K Balance Suspended
Disabled veteran with $112K in tax debt qualified for CNC status after we submitted Form 433-A demonstrating allowable expenses exceeded income -- all collection activity ceased...
Read the Full Case Study$34,500 Information Return Penalties Abated -- Late 1099-NEC Filings
Construction company received $34,500 in penalties under IRC 6721 for late-filed 1099-NEC forms -- we established reasonable cause citing a payroll system migration and had penalties fully waived...
Read the Full Case StudyInnocent Spouse Relief Granted -- $73K Joint Liability Removed Under IRC 6015(b)
Divorced taxpayer was held liable for $73K in unreported income from ex-spouse's business -- we filed Form 8857 and secured full innocent spouse relief under IRC 6015(b)...
Read the Full Case StudyCA FTB $41K Assessment Reduced to $8,200 -- Residency Dispute Resolved
California Franchise Tax Board assessed $41K claiming the client was a CA resident despite relocating to Texas -- we provided safe harbor documentation and reduced the liability to $8,200...
Read the Full Case StudyEstimated Tax Penalty of $6,300 Waived via Form 2210 Annualized Method
Real estate agent with uneven quarterly income faced $6,300 in estimated tax penalties -- we filed Form 2210 using the annualized income installment method and eliminated the penalty entirely...
Read the Full Case StudyIRS Lien Released and Property Sale Closed -- $156K Lien Subordinated
Federal tax lien of $156K was blocking a property sale -- we obtained a lien subordination under IRC 6325(d) allowing the transaction to close and structured payments from proceeds...
Read the Full Case StudyBank Levy Released Same Day -- $28K Frozen Funds Returned
IRS levied $28K from a business checking account without prior notice -- we contacted the Taxpayer Advocate Service and obtained an emergency levy release the same business day...
Read the Full Case StudyFailure to Pay Penalty of $9,800 Fully Abated -- Reasonable Cause Accepted
Small business owner incurred $9,800 in failure to pay penalties after a cash flow crisis caused by a major client default -- we documented the circumstances and secured full abatement...
Read the Full Case StudyAmended Returns Recovered $47K in Overpaid Taxes Across Three Years
Prior CPA missed cost segregation deductions and rental loss carryforwards -- we filed Forms 1040-X for 2021-2023 and recovered $47K in overpayments with interest...
Read the Full Case StudyCDP Hearing Won -- $82K Proposed Levy Action Stopped
IRS issued a Final Notice of Intent to Levy for $82K -- we timely requested a Collection Due Process hearing under IRC 6330 and negotiated an installment agreement at the hearing...
Read the Full Case Study$11,200 First-Time Penalty Abatement Approved -- Clean Compliance History
Client with a spotless three-year compliance record received $11,200 in late filing and late payment penalties -- we requested FTA administrative waiver and penalties were removed within two weeks...
Read the Full Case StudyPayroll Tax Compliance Correction -- $58K in 941 Penalties Reversed
Restaurant group had $58K in Form 941 penalties due to a payroll provider's systematic filing errors -- we corrected all returns with Forms 941-X and obtained full penalty abatement...
Read the Full Case StudyIRS Audit Representation -- Rental Activity Reclassification Prevented
IRS examiner attempted to reclassify a client's STR rental activity as passive under IRC 469 -- we provided material participation logs and the examiner accepted the original position...
Read the Full Case StudyOffer in Compromise -- $241K Federal Debt Settled for $9,600
Retired couple with $241K in assessed tax liability and limited fixed income had an OIC accepted at $9,600 -- we prepared a thorough Form 656 with supporting financials proving inability to pay in full...
Read the Full Case StudyForm 4549-A Response -- $174K IRS Exam Adjustment Reduced to $22K
Partnership received a $174K proposed adjustment after a TEFRA audit -- we submitted a detailed protest with substantiation and negotiated the adjustment down to $22K at the examiner level...
Read the Full Case StudyNY DTF Audit Defense -- $29K Nonresident Income Allocation Corrected
New York Department of Taxation and Finance claimed $29K in additional tax on improperly allocated nonresident income -- we filed amended IT-203 returns and eliminated the assessment...
Read the Full Case StudyLate Filing Penalty Abatement -- $14,600 Removed for Three S-Corp Returns
S-Corp filed three consecutive Form 1120-S returns late after switching accountants mid-year -- we applied for automatic relief under Notice 2022-36 and abated $14,600 in penalties...
Read the Full Case StudyWage Garnishment Release -- $3,100/Month Levy Lifted for Single Parent
Single parent with two dependents was losing $3,100/month to an IRS wage levy creating economic hardship -- we demonstrated hardship under IRC 6343(a)(1)(D) and obtained immediate release...
Read the Full Case Study$145K Payment Applied to Wrong Entity -- Corrected Across Two EINs
IRS misapplied a $145K payment to the client's defunct sole proprietorship instead of their active S-Corp EIN -- we filed a payment tracer and had funds reallocated within 60 days...
Read the Full Case StudyInstallment Agreement Restructured -- Monthly Payment Reduced from $4,200 to $1,100
Client was defaulting on a $4,200/month installment agreement after a job loss -- we submitted updated financials via Form 433-F and renegotiated the terms down to $1,100/month...
Read the Full Case StudyIRC 6662 Substantial Understatement Penalty of $31K Abated
IRS assessed a $31K substantial understatement penalty under IRC 6662(d) related to bonus depreciation -- we demonstrated substantial authority for the position and obtained full penalty removal...
Read the Full Case StudyIRS Lien Discharge Secured -- $210K Lien on Primary Residence Removed
Client needed to refinance their primary residence but had a $210K federal tax lien -- we applied for a certificate of discharge under IRC 6325(b) and obtained approval allowing the refinance to close...
Read the Full Case StudyBank Levy of $53K Released -- Business Operating Account Unfrozen
IRS froze $53K in a business operating account, threatening payroll for 12 employees -- we demonstrated the levy was creating an economic hardship and obtained release within 72 hours...
Read the Full Case StudyPassport Revocation Prevented -- $67K Debt Resolved Before Certification
International business owner was notified of pending passport revocation due to $67K in seriously delinquent debt -- we entered a partial payment installment agreement before certification took effect...
Read the Full Case StudyTrust Fund Recovery Penalty Defense -- Second Officer Exonerated
IRS assessed the IRC 6672 TFRP against two corporate officers for $91K in unpaid employment taxes -- we proved our client had no check-signing authority and had the assessment fully reversed...
Read the Full Case StudyLate S-Corp Election Relief -- Form 2553 Accepted 14 Months Late
New LLC missed the S-Corp election deadline by over a year -- we filed for late relief demonstrating reasonable cause and the election was accepted retroactively, saving $19K in self-employment tax...
Read the Full Case StudyFailure to Pay Penalty of $16,400 Removed -- Documented Hardship
Business owner received $16,400 in failure to pay penalties after a natural disaster disrupted operations -- we submitted documentation of the federally declared disaster and obtained penalty relief...
Read the Full Case StudyEstimated Tax Penalty Waiver -- $4,800 Penalty Removed Under IRC 6654(e)(3)
Client retired mid-year and had no estimated payments for Q3-Q4 -- we demonstrated the penalty was due to an unusual circumstance under IRC 6654(e)(3) and obtained a full waiver...
Read the Full Case StudyIRS Exam Defense -- $89K Proposed Disallowance of Home Office Deduction Overturned
IRS proposed disallowing $89K in home office deductions for a day trader claiming the space as principal place of business -- we provided usage logs and the examiner withdrew the adjustment...
Read the Full Case StudyCurrently Not Collectible -- $78K Balance Placed in CNC Hardship Status
Recently widowed taxpayer with $78K in joint tax debt and no ability to pay was placed in CNC status after we submitted Form 433-A showing negative monthly cash flow -- all levies and liens paused...
Read the Full Case Study$26K W-2 Penalty Abated -- Payroll Provider Error Documented
Employer received $26K in penalties under IRC 6721/6722 for late-filed W-2s -- we proved the delay was caused by the third-party payroll provider and secured full penalty abatement...
Read the Full Case StudyInnocent Spouse Equitable Relief -- $44K Liability Removed Under IRC 6015(f)
Separated taxpayer was held liable for $44K in underreported capital gains from ex-spouse's brokerage account -- we obtained equitable relief under IRC 6015(f) after showing no knowledge or benefit...
Read the Full Case StudyOffer in Compromise -- $96K Tax Debt Resolved for $3,200 Lump Sum
Self-employed gig worker with $96K in back taxes and minimal assets submitted a lump sum OIC -- accepted at $3,200 after we demonstrated future income potential was limited...
Read the Full Case StudyLate Filing Penalty of $24,300 Abated -- Partnership Return Relief
Partnership with 9 partners received $24,300 in IRC 6698 penalties for a late-filed Form 1065 -- we requested relief demonstrating the partnership qualified for small partnership exception...
Read the Full Case StudyIRS Audit Representation -- $230K in Charitable Deductions Upheld
High-income taxpayer was audited on $230K in charitable contribution deductions including conservation easements -- we provided qualified appraisals and contemporaneous written acknowledgments to sustain every deduction...
Read the Full Case StudyInstallment Agreement for $134K -- Partial Payment Plan Accepted
Client owed $134K but could not pay the full amount before CSED -- we negotiated a partial payment installment agreement under IRC 6159(a) at $1,400/month with the remaining balance set to expire...
Read the Full Case Study$8,900 FTA Penalty Abatement -- First-Time Relief for Late Partnership Return
Real estate partnership filed Form 1065 one month late -- since all partners had clean three-year compliance histories, we obtained $8,900 in penalty relief through the first-time abatement policy...
Read the Full Case StudyPayroll Tax Compliance -- $42K in Misclassified 1099 Worker Penalties Resolved
IRS reclassified 15 independent contractors as employees and assessed $42K in back employment taxes -- we applied for IRC 530 relief and reduced the liability to $0 using the safe harbor provision...
Read the Full Case StudyAmended Returns Recovered $62K -- Missed Depreciation Deductions Claimed
Prior accountant failed to claim bonus depreciation on two rental properties placed in service in 2022 -- we filed amended returns and a Form 3115 to recover $62K in overpaid federal taxes...
Read the Full Case StudyStatute of Limitations Defense -- IRS Barred from Collecting $127K
IRS attempted to collect on a $127K assessment from 2014 -- we demonstrated the 10-year Collection Statute Expiration Date under IRC 6502 had passed and the balance was legally uncollectible...
Read the Full Case StudyCDP Hearing -- Proposed Levy on Retirement Account Blocked
IRS issued a notice of intent to levy on a client's IRA to satisfy $56K in back taxes -- we requested a CDP hearing, raised collection alternatives, and secured a currently not collectible determination instead...
Read the Full Case StudyAppeals Conference -- $195K Deficiency Notice Reduced to $38K
After receiving a statutory notice of deficiency for $195K, we filed a protest and represented the client at IRS Appeals -- the appeals officer agreed to hazards of litigation and settled at $38K...
Read the Full Case StudyIRS Exam -- $410K Schedule E Loss Challenged and Fully Sustained
IRS challenged $410K in rental real estate losses claimed by a real estate professional -- we provided detailed time logs proving 750+ hours of material participation and the losses were sustained in full...
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