Date: 3/31/2026 By: Stephen Zogal, MST, EA In 1998, Congress enacted Internal Revenue Code § 6304 to protect taxpayers from abusive, unfair, and improper collection practices. The statute was meant to place real limits on the IRS when dealing with taxpayers, especially when those taxpayers have already appointed an authorized representative. Yet for years, the IRS has continued using collection procedures that undermine the very protections Congress intended to guarantee. At

Accountants assisting manufacturing companies in Houston, TX and across Texas

Written by: Stephen Zogal, MST, E.A. Date Published: 12/26/2025 The United States Manufacturing Industry had been a cornerstone of the American dream in the 1800 s through the 1900 s . It was often viewed as the backbone prior to the U.S. Manufacturers outsourcing manufacturing to China. There wasn’t a specific single event or policy which influenced this outcome. It was the result of multiple decades of tax and economical policy within the U.S. system itself for which grace

Discover how the IRS taxes prizes and awards, when exceptions apply under I.R.C. § 74(b), and what key court cases like Paul Hornung and Rogallo reveal about taxable income. Learn how to legally avoid taxes on certain awards through charitable transfers and understand what truly qualifies as a non-taxable gift.