Tax Attorney in Kansas

Yes. Kansas imposes a two-bracket personal income tax under K.S.A. Chapter 79, Article 32: 5.20% on the first $23,000 of taxable income and 5.58% on income above that, applied to federal taxable income with state-specific additions and subtractions on Form K-40. Senate Bill 1 from the June 2024 special session consolidated three prior brackets into two and lowered the top rate from 5.70% to 5.58%, retroactive to January 1, 2024. Corporate income is taxed at 4% under K.S.A. 79-32,110 with a 3% surtax on income above $50,000, producing an effective top rate of 7% on the surtax portion. Federal income tax on Form 1040 with the IRS applies separately and in addition.

Wichita is the only U.S. Tax Court place of trial inside Kansas, and the Wichita session is designated for small tax cases only (deficiencies of $50,000 or less per year under IRC §7463). There is no permanent Tax Court courtroom in Wichita — the address for each session is confirmed in the notice of trial. Kansas petitioners with larger cases typically designate Kansas City, Missouri as the place of trial under Tax Court Rule 140 (Form 5), where regular trial sessions are held. Trial dates are published on the U.S. Tax Court calendar at ustaxcourt.gov.

Under K.S.A. 79-3230, the Kansas Department of Revenue generally has three years from the date the return was filed (whichever is later) to issue a deficiency for state personal income tax. Fraud, false return, and unfiled returns extend the period or leave it open indefinitely. A federal change reported to Kansas under K.S.A. 79-3230(e) reopens the state SOL for 180 days from the date the federal change is final. Sales-and-use tax assessments under K.S.A. 79-3609 run on a similar three-year clock. The federal IRS Collection Statute Expiration Date (10 years from assessment under IRC §6502) runs separately from any Kansas SOL.

Yes. The IRS examines federal income tax, federal employment tax, and federal excise tax. The Kansas Department of Revenue examines state personal income tax, corporate income tax, sales-and-use tax, motor-fuel tax, and the various state excise taxes. The two agencies share information through information-exchange agreements, and a federal adjustment must be reported to Kansas under K.S.A. 79-3230(e) within 180 days of a final federal determination. For Kansas City metro residents who work in Missouri, a third agency — the Missouri Department of Revenue — may also examine the same wage year on the Missouri non-resident return side.

Yes. The Kansas Department of Revenue operates a state offer-in-compromise and settlement program under K.S.A. 79-3233i, which authorizes the Secretary of Revenue to compromise a tax liability where collection in full would create undue hardship or where doubt exists as to liability or collectibility. The application requires complete financial disclosure similar to the federal Form 433-A. The federal IRS OIC under IRC §7122 remains the standard mechanism for resolving a federal balance and is handled on a parallel track when both apply. A Kansas state OIC does not bind the IRS; a federal OIC does not bind Kansas.

Three layers apply. First, Missouri income tax: as a Kansas resident working in Missouri, you owe Missouri state income tax on the Missouri-source wages and file Form MO-1040 as a non-resident. Second, the Kansas City, MO earnings tax: KCMO imposes a 1% earnings tax on all wages earned within city limits regardless of where you live. Third, the Kansas resident credit: under K.S.A. 79-32,111, Kansas grants a credit for income tax paid to another state on the same income, preventing pure double taxation. The credit covers Missouri state income tax but generally does not cover the KCMO 1% earnings tax. Post-2020 hybrid telecommute schedules complicate the day-by-day allocation; we frequently see federal audits cascade into both state filings when a W-2 box 16 allocation is wrong.

Your CSED is calculated from the date of assessment, which appears on your IRS Account Transcript as Transaction Code 150 (return filed) or Transaction Code 290 (additional assessment). Add ten years, then add the days for any tolling events: pending OICs, CDP hearings, bankruptcy stays, and so on. The IRS publishes the CSED date internally on its CC ACTRA transcript; we pull this for clients as part of every engagement. A debt assessed in 2016 may be approaching expiration in 2026, and aggressive Kansas-region enforcement near the CSED is common.

Probably yes for the federal trust-fund portion. IRC §6672 assesses a Trust Fund Recovery Penalty against any "responsible person" who "willfully" failed to pay over withheld taxes — the FICA and federal income-tax withholding portion of Form 941, not the employer's share. The IRS conducts a Form 4180 interview to identify responsible persons. Anyone with check-signing authority, payroll-decision authority, or knowledge of the unpaid taxes can be assessed. On the Kansas side, unpaid state withholding under K.S.A. 79-3234 carries parallel personal-responsibility exposure for officers and employees with control over withholding remittance.

Yes. IRC §7345 authorizes the IRS to certify "seriously delinquent" tax debt — currently $62,000 for 2026, indexed for inflation — to the State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an IA is in place, an accepted OIC is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. For Kansas executives at Boeing Defense and Spirit AeroSystems (Wichita), Textron Aviation, T-Mobile and Garmin in the KC suburbs, Fort Riley contractors, and KU and K-State faculty with overseas research commitments, decertification before international travel is often urgent.

Governor Sam Brownback's 2012 tax overhaul (Senate Substitute for House Bill 2117) cut Kansas personal income tax rates and exempted most pass-through business income from state tax. The exemption was unusual nationally and produced years of state-revenue shortfalls. In 2017, the Kansas legislature reversed most of the package over Brownback's veto in Senate Bill 30, restoring tax on pass-through income and raising rates. Federal audits of Kansas pass-through entities from the 2013-2017 period still surface, especially where federal-K-1 income was reported but the corresponding Kansas income was treated as exempt under the now-reversed rules. Treat any IRS notice that touches a pre-2018 K-1 carefully — the Kansas side may be open under fraud or no-return tolling even where the federal SOL is approaching expiration.

As of the 2024 Senate Bill 1, Kansas eliminated the state income tax on Social Security benefits for all Kansas retirees regardless of income level, removing the prior $75,000 AGI cliff. Public-pension income from Kansas Public Employees Retirement System (KPERS), federal civil-service pensions, and military retirement is generally exempt from Kansas income tax. Private-pension, IRA, and 401(k) distributions are taxable at the regular 5.20% / 5.58% Kansas rates. Federal taxation of Social Security and retirement distributions runs separately under the regular IRC rules.

Federal tax-resolution fees vary by matter complexity. A straightforward Installment Agreement typically falls between $1,500 and $3,500. A full Offer in Compromise with Form 433 financial analysis runs $4,000 to $7,500. Audit defense depends on the audit type and number of issues. A U.S. Tax Court petition with case workup and trial preparation generally starts at $6,000 and rises with complexity. VTL provides a written fee quote after the free consultation. Cal Bar Rule 7.1 prohibits comparisons claiming we are cheaper or faster than competitors without verifiable substantiation, so we do not market on price.

Yes. Communications between you and a licensed attorney for the purpose of seeking legal advice are protected by federal common-law attorney-client privilege, subject to the usual exceptions (crime-fraud, waiver, etc.). The narrower federally-authorized tax practitioner privilege under IRC §7525 applies to non-attorney CPAs and EAs but does not extend to criminal-tax matters. An attorney handling your tax case retains the broader privilege that survives criminal investigation.

The Kansas Board of Tax Appeals (BOTA) is the state's highest administrative tribunal for tax disputes. It was renamed from the Kansas Court of Tax Appeals back to BOTA in 2014. BOTA hears appeals from final determinations issued by the Kansas Department of Revenue (income tax, sales tax, motor fuel, severance, and most excise taxes), county property-tax valuation disputes after county Board of Equalization review, and sales-tax exemption denials. A taxpayer first requests an informal conference with the Department's Office of Administrative Appeals; if unresolved, the taxpayer appeals to BOTA under K.S.A. 74-2433. BOTA orders are reviewable in the Kansas Court of Appeals under K.S.A. 74-2426. BOTA does not have jurisdiction over federal tax matters — those proceed to the U.S. Tax Court or other federal venues.

Yes, generally. IRC §6331(k)(1) suspends levy action while an offer is pending and for 30 days after a rejection, and during any timely-filed Appeals review of a rejection. The IRS will not levy on you while a processable OIC is being evaluated. However, the IRS may still file a Notice of Federal Tax Lien during the OIC pendency to protect its position. CSED is also tolled during the pendency. A poorly-prepared OIC that gets returned (not rejected) does not provide the same protection — processability matters.