For enrolled agents, CPAs and attorneys

Practitioner guides for the tax and bankruptcy questions you can’t afford to get wrong.

I wrote these for the cases where a large IRS debt and a possible bankruptcy filing meet, and for state audits that trip up out-of-state practitioners. Each guide gives you a structured framework, the IRC and Bankruptcy Code citations, and the case law behind them.

Find the right guide See the full library

Tell me what’s in front of you, and I’ll point you to the guide that covers it.

Pick the situation closest to your case.You’ll see which guide covers it and what’s inside.

The library

Bankruptcy and tax field guides

For practitioners advising clients where IRS debt and a bankruptcy filing overlap.

Bankruptcy and taxChapter 13 Tax PitfallsCh.13Elan Becker, EA

Chapter 13 Tax Pitfalls

What every consumer bankruptcy attorney must resolve before filing.

Written for consumer bankruptcy attorneys, no tax background needed.

  • Why a single unfiled return can sink a Chapter 13 plan
  • How the §507(a)(8) priority claim is built, and how substitute returns inflate it
  • A pre-filing IRS transcript analysis and compliance checklist
$99Buy the PDFPDF download. Secure checkout by Payhip.
Bankruptcy and taxThe §523 Playbook§523Elan Becker, EA

The §523 Playbook

How to master the three-year, two-year and 240-day rules and discharge tax debt permanently.

Written for tax resolution specialists, tax attorneys and bankruptcy attorneys.

  • The three independent tests under §523(a)(1), and how to read the transcript dates
  • How offers in compromise, prior stays, CDP hearings and Tax Court pause the clocks
  • Six worked scenarios and the eight calculation mistakes that cost clients their discharge
$99Buy the PDFPDF download. Secure checkout by Payhip.
Bankruptcy and taxTax Liens in Bankruptcy§6321Elan Becker, EA

Tax Liens in Bankruptcy

Avoiding, stripping and negotiating federal tax liens.

Written for tax and bankruptcy attorneys, CPAs and enrolled agents.

  • Why a lien filed before bankruptcy survives the discharge of the debt behind it
  • How Chapter 7 and Chapter 13 treat federal tax liens
  • IRS administrative tools and negotiating the lien after discharge
$99Buy the PDFPDF download. Secure checkout by Payhip.
Bankruptcy and taxThe Automatic Stay and the IRS§362Elan Becker, EA

The Automatic Stay and the IRS

What every tax practitioner needs to know.

Written for practitioners advising clients facing IRS collection.

  • Which IRS actions the stay halts, and which, like audits and deficiency notices, it doesn’t
  • How long the stay lasts for different filers, and IRS motions for relief
  • Post-petition tax obligations, stay violations, and a checklist from petition to discharge
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Bankruptcy and taxThe §505 Advantage§505Elan Becker, EA

The §505 Advantage

The overlooked bankruptcy tool for lasting tax debt relief.

Written for practitioners representing clients with tax debt.

  • How §505 lets the bankruptcy court decide the amount or legality of a tax
  • Disputed assessments, inflated substitute-for-return debts and statute of limitations defenses
  • When to use it, the procedural steps, and the mistakes practitioners make
$99Buy the PDFPDF download. Secure checkout by Payhip.

State tax resolution field guides

For EAs and CPAs who know IRS examinations but are facing a state audit for the first time. New York first, more states coming.

State tax resolution, vol. 1New York Residency Tax AuditsNYElan Becker, EA

New York State Residency Tax Audits

The out-of-state practitioner’s field guide.

Written for practitioners handling a New York residency audit from another state.

  • How New York decides residency: domicile, the 184-day rule and the permanent place of abode test
  • How the Department runs the audit: questionnaires, document requests and appeal deadlines
  • A worked case study of a physician’s move to Florida
$99Buy the PDFPDF download. Secure checkout by Payhip.
State tax resolution, vol. 2New York Sales Tax AuditsNYElan Becker, EA

New York State Sales Tax Audits

The out-of-state practitioner’s field guide.

Written for practitioners representing restaurants, retailers and e-commerce sellers.

  • Personal liability for owners and LLC members, rates, sourcing and records
  • How the state builds a markup audit, and how to challenge one
  • New York City differences, appeals and the 90-day deadline, with a Manhattan restaurant case study
$99Buy the PDFPDF download. Secure checkout by Payhip.

If several people in your firm handle these cases, license the whole library.

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  • Every guide in the current library
  • New titles and updates as they’re released
  • Individual access for each licensed professional
  • One shared framework, so everyone in the office works a case the same way

New guides are on the way, starting with more states.

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