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Russell J. Haynes

Russell J. Haynes

Burton J. Haynes, P.C.
  • Tax Law
  • Virginia
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Summary

Russell ("Russ") Haynes graduated magna cum laude from the School of Law at George Mason University in 2011, with a concentration in tax law. He is an attorney with the firm of Burton J. Haynes, P.C., in Burke, Virginia, where he works with his father, B.J. Haynes, an attorney, CPA, and former IRS CID Special Agent, Employment tax cases comprise a large percentage of his work, many including multi-million dollar tax delinquencies, unfiled returns, and assessment of the Trust Fund Recovery Penalty against responsible persons. Russ also handles cases for individuals with unfiled tax returns and unpaid tax liabilities. He has experience with criminal tax cases involving charges of tax evasion, willful failure to pay, willful failure to file, and false returns. Russ has participated in negotiations with the Tax Division of the U.S. Department of Justice in connection with negotiated plea arrangements, and is well-versed in accounting issues in tax cases, including forensic accounting reconstructions often necessary in criminal and civil cases. Russ is a member of the Virginia State Bar ("VSB"), the VSB Section of Taxation, the Virginia State Trial Lawyers' Association, the American Bar Association ("ABA"), the ABA Section of Taxation, and the ABA Committee on Civil and Criminal Tax Penalties. Besides work at the firm, Russ was once a talented musician, receiving a Master of Music degree from the Cincinnati Conservatory and a Doctor of Musical Arts from the University of Texas at Austin. In addition, Russ is an accomplished golfer, a former assistant pro in Austin, Texas. Now an amateur again, Russ enjoys playing in charity tournaments in the D.C. metro area.

Practice Area
  • Tax Law
Fees
  • Free Consultation
    Initial telephone calls are free. If you decide to hire our firm, we bill hourly for all time spent on the case after the initial discussion.
  • Credit Cards Accepted
    We accept Visa, Mastercard, and American Express. Our firm charges a 4% processing fee on credit card payments.
Jurisdictions Admitted to Practice
Virginia
Professional Experience
Attorney
Burton J. Haynes, P.C.
- Current
Paralegal
Burton J. Haynes, P.C.
-
Education
George Mason University School of Law
J.D. / Tax law
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Honors: Magna cum laude
University of Texas - Austin
Doctor of Musical Arts / Music (2005)
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University of Cincinnati
Master of Music / Music Performance
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University of Illinois - Urbana-Champaign
B.A. / Music Performance
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Speaking Engagements
Discharging Tax Debts in Bankruptcy, Bankruptcy Tax Course, University of Baltimore Law School
University of Baltimore Law School, Graduate Tax Program
Survey course on the treatment of tax debts in bankruptcy, including calculation of the time periods under BC 507 and BC 523, treatment of penalties and interest, and the effect of collection actions and liens on how tax debts can be handled in bankruptcy.
Representing Delinquent Taxpayers, Continuing Education Course, Silver Spring, MD
Maryland Association of Practicing CPAs
Seminar on representing delinquent taxpayers, including information on negotiating payment plans, Offers in Compromise, CDP hearings, and dealing with liens and levies.
Employment Tax Controversies, Monthly Continuing Education, Vienna, VA
Virginia Society of Enrolled Agents
Worker Classification Cases in Virginia, Monthly Continuing Education, Vienna, VA
Virginia Society of Enrolled Agents
Discharging Tax Debts in Bankruptcy, Bankruptcy Tax Course, University of Baltimore Law School
University of Baltimore Law School, Graduate Tax Program
Survey course on the treatment of tax debts in bankruptcy, including calculation of the time periods under BC 507 and BC 523, treatment of penalties and interest, and the effect of collection actions and liens on how tax debts can be handled in bankruptcy.
Developing Areas in the Treatment of Tax Debts in Bankruptcy, Maryland Bar Association Tax Section Symposium, University of Baltimore Law School
Maryland Bar Association Tax Section
Presentation on recent changes in how tax debts are treated in bankruptcy, including the spread of the "One Day Late" rule, treatment of late-filed returns after SFRs, amended state tax returns, and equitable tolling.
Websites & Blogs
Website
Firm website
Legal Answers
3 Questions Answered

Q. My loans were forgiven due to a medical hardship (disability). Is there any exception to making that income?
A: Yes, Congress in its infinite wisdom, chose to treat the forgiveness of debt as income for tax purposes, despite the liquidity problem that comes with a taxpayer being so broke a bank won't chase them for money, but then hitting a broke person with a big income tax bill. But they do it anyway. The most common exception to the inclusion of "discharge of indebtedness income" is the insolvency exception found Internal Revenue Code Section 108(a)(1)(b). That exception states that you do not have to include the forgiven debt in income for tax purposes to the extent you were insolvent at the time the debt was forgiven. This requires an analysis of your income and liabilities as of the date the loan was forgiven, which takes place on a Form 982 attached to your income tax return. If your debts exceed your assets, you are insolvent. If your debts were at least $77,710 more than your assets on the date the loan was forgiven, then none of the forgiven debt needs to be included in income. You can get more information on cancellation of debt income by reading IRS Publication 4681. You should also have a CPA prepare your tax return for the year the debt was forgiven and provide them with all of the information necessary to complete the insolvency worksheet. If you cannot claim the insolvency exception, or it provides incomplete relief, you may be stuck with the tax bill. But there is a world of options after that for dealing with unpayable tax debts, for which you should consult knowledgeable tax counsel.
Q. i was recently (sept 2015) discharged from a chapter 13 bankruptcy, the irs was included in my payment plan i recently
A: The IRS is often very bad about posting payments received during bankruptcy to the correct modules. A chapter 13 plan must pay all of the "priority" tax debts in full over the life of the plan. So the IRS should have applied the money they received from your plan payments to your priority tax debts. So the question is, which of your IRS debts were priority debts as of the date of your bankruptcy petition. The nonpriority debts should have been subject to the discharge upon completion of your plan payments. If the IRS is attempting to collect tax debts that were discharged, then they are in violation of the permanent injunction that arises upon entry of the discharge order and your bankruptcy attorney should be willing to help. The same is true if they screwed up posting the plan payments and are attempting to collect debts that were, in fact, paid during the bankruptcy. Often, the analysis of how tax debts should be classified and handled in bankruptcy is complicated and difficult to understand, by debtors, bankruptcy attorneys, and the IRS Insolvency Unit. However, it is possible, after the fact, to figure out where the payments should have been applied and get it corrected by working with IRS Insolvency. The bankruptcy attorneys can usually handle this. But if yours are unwilling to do so, then you may need to hire new bankruptcy counsel or specialized tax counsel to assist.
Q. Can the IRS overrule a court document for claiming dependants.
A: In general, the person who provides more than half the support for the dependent is entitled to claim the exemption for that dependent on their tax return. However, exemptions for dependents can be allocated between former spouses by agreement. It is quite common in divorce cases for spouses to allocate the tax attributes in this manner. It sounds like there is a provision in your marital separation agreement ("MSA") saying you are entitled to the exemption. If I had to guess, your son's mother has continued claiming him as a dependent despite the provision in the MSA. The IRS computer is set up to catch when two returns are filed listing the same person as a dependent. If your ex-wife filed her return first, claiming your son, then your return would have tripped the system and resulted in adjustments. But the proper response to the adjustments would be to provide a copy of the MSA and proof that you have been, at all times, current with your support payments, and the IRS should have adjusted your ex-wife's return and left yours alone. You may be able to file amended tax returns to reverse the IRS adjustments, but you may want to hire counsel in order to do this as the amended returns will almost certainly be subjected to scrutiny with regard to the exemption. In addition, there is a limited time for you to do this. You have only until 4/15/16 to file an amended return for your 2012 taxes in order to claim any refund due to you. For the years before 2012, I'm afraid you're out of luck unless you have made any payments within the last two years.
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Burton J. Haynes, P.C.
9273 Old Keene Mill Road
Burke, VA 22015
USA
Telephone: (703) 913-7500
Fax: (703) 866-2427