The HIGH TECH Solution for Tax & Patents

Tax Controversy (TCBlog)
Reconstructing Tax Records
Establishing Reasonable Positions
Appeals & Tax Court
Innocent Spouse

Tax Debt Approach (TDABlog)
Analysis of Collection Statutes
Substitute for Return (SFR) Accuracy
Directed Pay v. Installment Agreement
Offer-In-Compromise v. Discharge
Actions that Toll (delay) Statute of Limitations

Tax Evasion Avoidance Learning (TEABlog)
Court Cases Examining Mechanisms of Tax Evasion
Fraud Conspiracy Cases
Building a Record Showing Compliance
Control of Income & Expense Records
Effects of "Sophisticated Means" as Planning & Concealment

Curtis L. Harrington
No. 91719, Long Beach, CA 90809-1719
Phone: (562) 594-9784

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E-mail: Curt@patentax.com

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Curt Harrington - High Tech Patent & Tax Practitioner


In Re Petty:
1099-C is improper when a debt is "charged off" rather than "written off".  The latter is more than an irritation notation that the debt has not been paid. It is "A discharge of indebtedness pursuant to a decision by the creditor [ ] to discontinue collection activity and discharge debt.and it potentially carries "discharge of indebtedness" income tax liability. In this case it was a bank toying with a taxpayer - bankrupt, possibly to cause action that the taxpayer might not have otherwise taken. March 31, 2021


Curt Harrington is a High-tech patent & Certified Tax Specialist Attorney.
B.S. Chemistry - Auburn University (1974)
M.S. Electrical Engineering - California State University Long Beach (1990)
M.S. Chemical Engineering - Georgia Institute of Technology (1977)
J.D. - University of Houston School of Law (1983)
M.B.A. - University of Oklahoma (1985)
LL.M. - Taxation - University of San Diego School of Law (1997)

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I provide no cost academically oriented CLE presentations & outlines that can be previewed at http://patentax.com/CLE

About Curt - Complete Bio



  10.0Curtis Lamar Harrington Jr



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