Tax Attorney in Manhattan, Kansas

Federal IRS representation for Manhattan Kansas individuals and businesses — audits, back taxes, liens, levies, Kansas State University faculty and 1099 academic matters, Fort Riley military and combat-zone tax issues, agricultural Schedule F filings, and U.S. Tax Court litigation at the federal trial cities of Wichita (101 N Main Street) or Kansas City (515 East 9th Street). We also coordinate Kansas Department of Revenue and Kansas Board of Tax Appeals matters under IRS Form 2848 federal Power of Attorney and Kansas Form K-2848 state Power of Attorney where they sit alongside a federal case. This page covers Manhattan Kansas, the home of K-State and the gateway to the Flint Hills — not Manhattan, New York.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: May 25, 2026.

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Serving downtown Manhattan, Aggieville, K-State campus, College Heights, Stagg Hill, Westmoreland, Wabaunsee, and the Fort Riley footprint plus Junction City, Wamego, St. George, and the wider Flint Hills region

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If you owe back taxes in Manhattan Kansas, here is the 2026 picture

Kansas runs a graduated personal income tax of 3.10% to 5.7% under K.S.A. § 79-32,110, with the top bracket sitting at 5.7% on Kansas taxable income above the upper threshold — not as steep as California or New York, but real money for K-State faculty, Fort Riley senior officers, and Manhattan small-business owners stacking federal-plus-state liability. Kansas also imposes a graduated 4% to 7% Corporate Income Tax under K.S.A. § 79-32,110, the 6.5% state sales tax under K.S.A. § 79-3603, plus Riley County's 0.5% local sales tax and the City of Manhattan's 1% city sales tax for a combined 8% sales-tax rate on most taxable transactions in Manhattan KS city limits. The grocery sales tax is on a continuing phase-down schedule under HB 2106 (2022). Property taxes are issued by the Riley County Treasurer at 110 Courthouse Plaza, with assessments handled by the Riley County Appraiser at 110 Courthouse Plaza Suite B-12.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, a Kansas Department of Revenue Notice of Assessment, or a billing notice from the Riley County Treasurer for unpaid property tax, the deadline to act is short. We pull your IRS account transcripts, calculate your CSED, file Form 2848 Power of Attorney with the IRS and Kansas Form K-2848 with the Kansas Department of Revenue, and put administrative brakes on collection while the case is built.

Federal tax representation for Manhattan Kansas taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm based in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal tribunal with jurisdiction over IRS deficiency cases — holds trial sessions in Wichita at 101 N Main Street and in Kansas City at the Charles Evans Whittaker United States Courthouse, 400 East 9th Street. From our Robertson Boulevard office in Los Angeles, we represent Manhattan Kansas residents, Kansas State University faculty and post-doctoral fellows, Fort Riley active-duty servicemembers and military spouses, Riley County agricultural operators, and Manhattan-domiciled businesses in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, and Trust Fund Recovery Penalty defenses under IRC § 6672. The IRS Taxpayer Assistance Center serving Manhattan KS is in Topeka at 515 South Kansas Avenue, Suite 200, roughly 55 miles west on I-70 — there is no separate Manhattan IRS field office.

For Kansas state-tax matters — the graduated 3.10% to 5.7% personal income tax under K.S.A. § 79-32,110, the 4% to 7% graduated Corporate Income Tax, the 6.5% state sales tax under K.S.A. § 79-3603, withholding-tax assessments, and contested matters headed to the Kansas Board of Tax Appeals — we file Kansas Form K-2848 Power of Attorney with the Department of Revenue and handle the administrative track directly. The Kansas Department of Revenue is headquartered at the Docking State Office Building, 915 SW Harrison Street, Topeka KS 66612; there is no dedicated Manhattan field office, so all KDOR contact for Manhattan KS taxpayers routes through the Topeka headquarters. For formal litigation before the Kansas Board of Tax Appeals at the Eisenhower State Office Building, 700 SW Harrison Street, Suite 1022, Topeka, under the 30-day petition window of K.S.A. § 74-2438, we appear administratively under the K-2848 POA where appropriate, and for further appeal to the Kansas Court of Appeals or the Kansas Supreme Court, we refer to locally admitted Kansas counsel under a co-counsel arrangement. The federal layer is where most Manhattan KS high-income, faculty-equity, and military-resident cases live, and that is where our engagement carries the load.

Manhattan Kansas — known locally as “The Little Apple,” with a population around 54,000 — sits at an unusual intersection of academic, military, and agricultural tax exposure. Kansas State University (K-State), the state's land-grant flagship and a Big 12 Conference R1 research institution, drives W-2 faculty salaries, post-doctoral §117(c) fellowship questions, IRC §174 research-credit issues, K-State Athletics employment for the Wildcats program, and Name-Image-Likeness §61 income for K-State student-athletes since the 2021 NCAA policy change. The K-State College of Veterinary Medicine, K-State Olathe campus, and the federal National Bio and Agro-Defense Facility (NBAF) on the north K-State campus generate a steady federal-grant and research-royalty stream. Fort Riley — an Army installation in adjacent Junction City and Geary County, approximately 15 miles west of Manhattan — is the home of the 1st Infantry Division (the “Big Red One”) and the 1st Combat Aviation Brigade, producing combat-zone §112 exclusions, IRC §7508 deadline extensions, Military Spouses Residency Relief Act filings, Servicemembers Civil Relief Act protections, and Defense Finance and Accounting Service (DFAS) levy work for thousands of active-duty soldiers and their families living in Manhattan KS housing. Add the Konza Prairie Biological Station, the Tallgrass Prairie National Preserve, K-State football weekends at Bill Snyder Family Stadium driving short-term-rental §280A activity, and Riley County wheat-cattle-soybean Schedule F filings, and the Manhattan KS tax mix is unlike most cities of its size. The federal procedures are uniform; the facts are Manhattan Kansas specific.

Your tax rights as a Manhattan Kansas taxpayer

Two parallel rights frameworks apply when you owe tax in Manhattan Kansas. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from the Kansas Statutes Annotated Chapter 79 (taxation) and Chapter 74 Article 24 (Kansas Board of Tax Appeals). Knowing both is the difference between a clean resolution and a missed 30-day Board of Tax Appeals petition window that ends in a Kansas state tax warrant filed against your College Heights, Stagg Hill, Aggieville, or rural Riley County property.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file, the IRS must deal with us first, not you. Kansas mirrors this through Form K-2848 Power of Attorney filed with the Kansas Department of Revenue, which routes all KDOR contact through counsel.

Right to U.S. Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court without paying the tax first. Miss the 90 days and the federal assessment becomes final. Manhattan KS petitioners can request a Wichita trial location (101 N Main Street, roughly 150 miles south-southwest) or a Kansas City trial location (515 East 9th Street, roughly 120 miles east) — either is acceptable for a Manhattan-domiciled taxpayer.

Right to Board of Tax Appeals review

K.S.A. § 74-2438 gives you 30 days from a final Kansas Department of Revenue determination to appeal to the Kansas Board of Tax Appeals (BOTA) — an independent state tribunal at the Eisenhower State Office Building, 700 SW Harrison Street, Suite 1022, Topeka, established under K.S.A. § 74-2433. The 30-day window is materially shorter than the federal 90-day Tax Court deadline. Missing it forfeits administrative review before judicial appeal becomes available.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing once the IRS files a Notice of Federal Tax Lien or issues a Final Notice of Intent to Levy. A timely CDP filing halts collection and preserves judicial review in U.S. Tax Court.

Right to settle for less than owed

Federally, IRC § 7122 authorizes Offers in Compromise based on doubt as to liability, doubt as to collectibility, or effective tax administration. Kansas runs a parallel settlement and abatement authority through the Kansas Department of Revenue under K.S.A. § 79-3233 (refund and credit) and the Secretary's discretionary settlement power, requiring full return-filing compliance and a documented financial-disclosure package.

Right to recover fees

IRC § 7430 allows recovery of administrative and litigation costs if the IRS takes a position that is not substantially justified and the taxpayer prevails. The threshold is high but real, especially in audit reconsideration and Innocent Spouse cases under IRC § 6015 — we have used it on K-State faculty equity disputes and Fort Riley military-spouse residency assessments.

How Victory Tax Lawyers helps Manhattan Kansas taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential, and negotiate doubt-as-to-collectibility offers when full collection is not feasible within the remaining CSED. For Manhattan KS taxpayers, a federal OIC does not resolve Kansas state liability; we run a parallel Kansas Department of Revenue settlement filing under the K.S.A. § 79-3233 framework and the Secretary's discretionary authority where the state debt is real.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. We push for partial-pay structures where the IRC § 6502 ten-year CSED will extinguish the balance before payoff — an underused resolution path for K-State faculty, senior Fort Riley officers approaching retirement, and Riley County small-business owners carrying between $50,000 and $250,000 in federal debt.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks a Manhattan KS property sale or refinance, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs filed with the Riley County Register of Deeds at 110 Courthouse Plaza encumber title on College Heights, Stagg Hill, Aggieville-adjacent, Westmoreland, and rural Riley County properties; for Geary County properties tied to Fort Riley housing or Junction City, the lien is recorded in Junction City. The IRS procedures under IRC § 6325 set the cure path. Timing must align with the closing.

Levy release under IRC § 6343

Wage levies, bank levies, and accounts-receivable levies. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or Appeals. Fort Riley servicemembers receive an added layer of protection under the Servicemembers Civil Relief Act (50 U.S.C. § 3901 et seq.); DFAS-issued military pay is leviable, but SCRA can stay a levy where active-duty status materially impairs the soldier's ability to respond. Kansas state tax warrants follow a parallel track and are filed with the District Court of Riley County at 100 Courthouse Plaza.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like K-State faculty IRC §174 research-credit substantiation, post-doctoral §117(c) fellowship versus W-2 classification, K-State Athletics employee NIL §61 reporting, Fort Riley combat-zone §112 substantiation, clergy housing §107 for Manhattan-area chaplains, cryptocurrency, foreign accounts under FinCEN Form 114 (FBAR), Schedule F basis-and-depreciation issues for Riley County wheat-and-cattle operators, §1031 like-kind exchanges on agricultural land, and §2032A special-use valuation on inherited farmland. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window for trial in Wichita or Kansas City.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. On accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Fort Riley deployments trigger IRC §7508 automatic extensions of filing and payment deadlines during combat-zone service, plus 180 days after return — the IRS regularly assesses penalties in error against deployed soldiers, and reversing those assessments through the IRS Combat Zone Indicator (CZI) record is a routine task. Kansas penalties under K.S.A. § 79-3228 follow a separate reasonable-cause analysis applied by KDOR.

Twelve types of Manhattan Kansas tax matters we handle

Federal cases for Manhattan KS residents and businesses, framed against the Kansas Department of Revenue overlay where it matters.

K-State faculty and staff W-2 cases

Kansas State University tenure-track faculty, research professors, K-State College of Veterinary Medicine clinicians, K-State Athletics employees (the Wildcats Big 12 football and basketball programs), and Olathe campus staff carry W-2 income subject to federal withholding plus Kansas 3.10% to 5.7% PIT. Underwithholding shows up after a spousal job change, a summer-grant supplement, or an outside-consulting 1099 sideline. Common audit areas: home-office deduction substantiation, IRC § 162 unreimbursed-business-expense disallowance, and IRC § 132 fringe-benefit reclassification.

K-State post-doctoral and graduate-student §117 fellowships

Under IRC § 117(a), qualified scholarships at a degree-granting institution are excluded from gross income; under IRC § 117(c), amounts that represent payment for teaching, research, or other services are not excluded. Post-doctoral fellows at K-State, the K-State College of Veterinary Medicine, NBAF, and the Konza Prairie Biological Station regularly receive Form 1099 fellowship payments and W-2 service payments, and the line between them drives an audit. IRS Publication 970 and Treas. Reg. § 1.117-6 set the framework.

Fort Riley combat-zone §112 exclusion and §7508 deadline extensions

IRC § 112 excludes from gross income all compensation received by enlisted servicemembers (and the first $9,894 per month for officers in 2026) for any month in which they served in a designated combat zone. IRC § 7508 automatically extends the deadlines to file, pay, claim a refund, or petition the Tax Court for at least 180 days after the soldier leaves the combat zone. 1st Infantry Division and 1st Combat Aviation Brigade deployments from Fort Riley regularly trigger §112 and §7508. We reverse penalty assessments that the IRS issues in error against deployed soldiers and document the Combat Zone Indicator on the IRS Master File.

Military Spouses Residency Relief Act

The Military Spouses Residency Relief Act (50 U.S.C. § 4001) allows a military spouse to claim the servicemember's state of legal residence for income tax and voting purposes, regardless of the spouse's physical presence in another state. A Fort Riley soldier whose state of legal residence is Texas, Florida, Washington, or another no-PIT state can put their Manhattan KS-residing spouse on the same domicile, avoiding Kansas 3.10% to 5.7% PIT on the spouse's K-State, USD 383 school district, Manhattan Mercy Regional Health Center, or other Manhattan-area W-2 income. KDOR audits MSRRA claims, and documentation of the servicemember's state of legal residence (LES, DD Form 2058) is critical.

Notice of Federal Tax Lien on Manhattan KS real estate

NFTLs filed with the Riley County Register of Deeds encumber title and trigger CDP rights under IRC § 6320. Kansas may also file a state tax warrant in District Court of Riley County under K.S.A. § 79-3233f. College Heights, Stagg Hill, downtown Manhattan, K-State faculty housing near campus, and rural Riley County farmland refinances and sales stall fast when a tax lien hits the title search. For Fort Riley personnel with property in Geary County or Junction City, the lien filing follows the property's home county.

IRS bank or wage levy and DFAS military pay levy

Bank levies on accounts at Commerce Bank, Bank of America, U.S. Bank, Capitol Federal, Kaw Valley Bank, Bluestem Community Bank, and other Manhattan-area institutions. Wage levies hit Manhattan KS employers within days of CP90 or LT11 issuance — K-State payroll, USD 383 Manhattan-Ogden school district payroll, Manhattan Mercy Regional Health Center, Via Christi Hospital, and Riley County government. Military pay levies route through DFAS in Indianapolis under separate procedures and require coordination with the soldier's chain of command and DFAS Garnishment Operations. SCRA can stay a levy where active-duty status materially impairs the soldier's ability to respond.

Schedule F farm-income audits and §2032A special-use valuation

Riley County wheat, soybean, corn, and cattle operators file Schedule F with the federal return and KDOR-issued Kansas K-40 with the state return. Common audit issues: IRC § 175 soil-and-water conservation deduction, IRC § 180 fertilizer expensing, IRC § 263A capitalization, depreciation recapture on equipment sales, §1031 like-kind exchanges on Flint Hills pasture, §1301 farm income averaging, and §2032A special-use valuation on inherited farmland (basis step-up under §1014 plus the special-use election). The Konza Prairie buffer to working ranchland adds easement and conservation-easement questions under §170(h).

K-State football weekend short-term rental §280A

Bill Snyder Family Stadium home football weekends, K-State family weekend, Big 12 conference rivalry games (KU-K-State Sunflower Showdown), and graduation weekends generate seven home football weekends per year of premium short-term-rental demand. IRC § 280A(g) allows the 14-day “Augusta rule” exclusion: rent a personal residence for fewer than 15 days per year and the income is fully excluded from gross income, with no Schedule E reporting required. Over 14 days, full Schedule E rules apply with depreciation recapture on sale.

K-State NIL §61 income for student-athletes

Since the NCAA Name-Image-Likeness policy change in July 2021, K-State Wildcats football, basketball, and other Big 12 athletes receive NIL income through collectives, direct endorsements, and licensing deals. NIL income is taxable as ordinary self-employment income under IRC § 61, subject to federal SE tax under IRC § 1401, Kansas 3.10% to 5.7% PIT, and IRC § 6654 estimated-tax payment requirements. International student-athletes face the additional layer of nonresident-alien withholding under IRC § 1441 and possible treaty positions.

Trust Fund Recovery Penalty for Aggieville and Manhattan small business

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Aggieville restaurants and bars (the K-State student entertainment district), Manhattan Town Center retail tenants, the Westloop Shopping Center, and Manhattan-area construction firms are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons; Kansas applies a parallel responsible-person rule to withheld state PIT under K.S.A. § 79-3234.

FBAR, ITIN, and Streamlined Filing for K-State international academics

K-State's international student and visiting-researcher community — especially in agricultural sciences, the College of Veterinary Medicine, and the NBAF biosecurity research footprint — carries FBAR exposure on overseas accounts (FinCEN Form 114, over $10,000 aggregate), ITIN applications on Form W-7 for non-residents without an SSN, IRS Streamlined Filing Compliance Procedures for past non-compliance, IRC § 911 Foreign Earned Income Exclusion for U.S. citizens working abroad, and IRC § 871 nonresident-alien withholding analysis on fellowship and royalty income.

Cryptocurrency tax assessments

CP2000 notices on unreported digital-asset gains, basis-tracking failures, and DeFi-protocol income. K-State's computer-science and agricultural-data-science footprint plus the Fort Riley servicemember population — common holders of crypto purchased during 2020-2024 deployments — produce a steady stream of cryptocurrency cases. Form 1099-DA reporting (effective 2025) drives the matching cases.

Nine common causes of tax debt for Manhattan Kansas taxpayers

Patterns we see repeatedly in Manhattan KS engagements. None of them are unusual — all of them are resolvable.

1. K-State faculty outside-consulting 1099 with no estimates

A K-State tenured professor, K-State College of Veterinary Medicine clinician, or NBAF research scientist picks up a $30,000-$80,000 outside-consulting contract paid on 1099. With no Form 1040-ES filed, federal SE tax under IRC § 1401 plus 22-32% federal marginal rate plus Kansas 5.7% top bracket lands an under-the-radar five-figure balance the following April, with IRC § 6654 penalties on top.

2. Military residency confusion for Fort Riley couples

A 1st Infantry Division soldier listing Texas as their state of legal residence, with a spouse working as a K-State research associate or USD 383 teacher, files joint federal but separate-state without coordinating MSRRA. KDOR assesses Kansas tax on the spouse's wages; the soldier is hit with unexpected dual-state allocation. Documenting MSRRA election and the soldier's DD Form 2058 cleans it up.

3. Self-employment underpayment

Manhattan-area private-practice veterinarians, Aggieville restaurant owners, real-estate agents working the K-State faculty market, construction tradespeople, and consultants in the agricultural-extension sector file Schedule C or K-1 income with no estimated-tax payments. The first IRS CP14 lands the following spring with penalties under IRC § 6654, and KDOR follows close behind.

4. Business closure

When an LLC or S-corp closes with unpaid Form 941 payroll-tax balances, IRC § 6672 follows the responsible officer personally — well after the entity is dissolved. Common after Aggieville restaurant turnover and post-2020 retail-real-estate vacancy waves at Manhattan Town Center and the Westloop.

5. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse's understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Common in Fort Riley deployment-fueled divorces and K-State faculty divorces where one spouse handled all financial records.

6. Cryptocurrency CP2000 surprise

Exchanges issue Form 1099-DA (introduced 2025), and the IRS computer matches reported gains. Missed basis records turn into ordinary-income assessments at the full sale price. Common for Fort Riley servicemembers who bought crypto on deployment pay and for K-State computer-science graduates who held positions through 2021-2024.

7. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. Kansas follows a three-year refund bar under K.S.A. § 79-32,105 for state PIT refund claims. Deployed Fort Riley soldiers under IRC §7508 enjoy automatic deadline extensions, but the protection ends 180 days after the deployment closes.

8. Agricultural land sale without estimated tax

A Riley County wheat farm or Flint Hills ranch sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Depreciation recapture on equipment is taxed at ordinary-income rates. §1031 like-kind exchanges on the replacement parcel can defer gain, but the 45-day identification and 180-day closing windows are strict. Kansas taxes long-term capital gains at the same 3.10% to 5.7% PIT rates as ordinary income — no separate state capital-gain preferential rate.

9. Post-deployment reintegration tax shock

A Fort Riley soldier returning from a year-long deployment finds that during the absence, the IRS issued a Statutory Notice of Deficiency on a prior return, the 90-day Tax Court window expired during deployment, and a default assessment is now in collection. IRC §7508 extends the deadline by 180 days after the deployment closes — we reopen the case under IRC §7508 protection and reverse the assessment.

Eight tax liabilities that pull in Manhattan Kansas taxpayers

Federal authority alongside the Kansas statute where there is a parallel.

Failure to file federal return

IRC § 6651(a)(1) imposes 5%/month, max 25%, plus interest under IRC § 6601. The Kansas mirror is K.S.A. § 79-3228 imposing a late-filing penalty on unpaid Kansas tax. Deployed Fort Riley soldiers receive automatic deadline extensions under IRC § 7508.

Failure to file Kansas state return

K.S.A. § 79-3228 imposes the late-filing penalty on unpaid Kansas PIT, plus interest. The Department of Revenue may issue a Notice of Assessment under K.S.A. § 79-3226, triggering the 60-day informal-conference window followed by the 30-day Board of Tax Appeals petition under K.S.A. § 74-2438. The graduated 3.10% to 5.7% PIT rate applies.

Federal § 7122 Offer in Compromise eligibility

All federal returns must be filed (IRC § 7122(d) compliance) and the offer must reflect Reasonable Collection Potential. The non-refundable $205 application fee may be waived for low-income certified offers.

Kansas sales-tax delinquency

K.S.A. § 79-3603 sets the 6.5% state sales tax. Riley County adds 0.5% and the City of Manhattan adds 1% for a combined 8% sales-tax rate inside Manhattan KS city limits on most taxable transactions. The grocery sales-tax phase-down under HB 2106 is on a continuing schedule. K.S.A. § 79-3617 establishes personal liability for responsible persons on unpaid trust-fund state sales tax.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Kansas applies a parallel responsible-person rule to withheld state PIT under K.S.A. § 79-3234.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause.

Kansas Corporate Income Tax

K.S.A. § 79-32,110 imposes a graduated Kansas Corporate Income Tax from 4% on the first tier through 7% on the upper tier — one of the higher state corporate top rates in the central United States, materially above Missouri's flat 4% and Oklahoma's 4%. Kansas estate tax has been repealed: there is no Kansas state estate tax. Federal estate tax under IRC § 2001 still applies.

Kansas property tax (Riley County)

Property tax in Manhattan KS is assessed by the Riley County Appraiser at 110 Courthouse Plaza, Suite B-12, and collected by the Riley County Treasurer at 110 Courthouse Plaza. Assessment appeals go to the County Board of Equalization with further appeal to the Kansas Board of Tax Appeals under K.S.A. § 74-2433. Fort Riley federal-government-owned housing is not subject to local property tax, but on-post privatized housing (Corvias-managed properties) follows separate rules.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The acceptance rate sits around 33% nationally; preparation determines the outcome.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation — including IRC §7508 combat-zone deadline extensions for Fort Riley deployments.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title with the Riley County Register of Deeds.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ aggregate tax-relief record across 2,000+ resolved cases.

Year	Tax debt	Resolution	Final outcome
2024	$152,296	IRC § 6159 Installment Agreement	Accepted at $25/month, partial-pay
2024	$138,296	Streamlined Installment Agreement	Accepted at $25/month
2023	$130,555	Partial-Pay Installment Agreement	Accepted at $50/month
2023	$128,206	IRC § 6159 Installment Agreement	Accepted at $25/month
2022	$116,451	Partial-Pay Installment Agreement	Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service, the Kansas Department of Revenue, and any applicable adjudicating body.

Why Victory Tax Lawyers for a Manhattan Kansas federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Kansas-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases at any of its trial locations, including Wichita (101 N Main Street) and Kansas City (515 East 9th Street) for Manhattan KS taxpayers. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most of our Manhattan KS clients — K-State faculty, Fort Riley servicemembers, agricultural operators, and small-business owners — never need a separately admitted Kansas attorney because the case is, at its core, federal.

For administrative work before the Kansas Department of Revenue — protests, audit responses, settlement submissions, and installment-agreement requests — we file Kansas Form K-2848 Power of Attorney and handle the matter remotely. When a case must move to the Kansas Board of Tax Appeals (the state's independent administrative tribunal at the Eisenhower State Office Building, 700 SW Harrison Street, Suite 1022, Topeka) under the 30-day window in K.S.A. § 74-2438, we appear administratively under K-2848 where appropriate; for formal litigation appealing a BOTA decision to the Kansas Court of Appeals or the Kansas Supreme Court, we coordinate with locally admitted Kansas counsel under a co-counsel arrangement. The federal portion of the engagement — usually the larger exposure given the K-State faculty 1099 and Fort Riley combat-zone §112 stakes — stays with us.

What distinguishes our firm: a California-Bar-admitted managing attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, and $100M+ in cumulative tax relief secured across 2,000+ resolved matters. No marketing claim of being a Kansas-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Manhattan KS taxpayer, at the same standard we apply to a Los Angeles client. Our 100% remote workflow runs through a secure document portal — you never have to drive 1,300 miles to Robertson Boulevard, and we coordinate with Fort Riley schedules and K-State academic calendars when scheduling calls.

Our seven-step process for Manhattan Kansas clients

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move.

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation.

Form 2848 and CAF

We file the federal Power of Attorney with the IRS and Kansas Form K-2848 with KDOR, register on the CAF system, and step in as the contact of record. For Fort Riley servicemembers we coordinate the Combat Zone Indicator on the IRS Master File.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events. For Fort Riley clients we apply IRC §7508 deployment tolling.

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court), the timeline, and the realistic outcome range.

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, or a Kansas Board of Tax Appeals petition — and handle every IRS and Kansas Department of Revenue contact.

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns, and prevent default.

Two collection clocks: federal CSED and Kansas collection

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, when the taxpayer is outside the United States for six months or more, and (for Fort Riley servicemembers) under IRC § 7508 during combat-zone deployment plus 180 days after return.

Kansas runs a parallel state collection rule under K.S.A. § 79-3230: the Department of Revenue must assess Kansas income tax within three years of the return due date (or two years from federal change reporting under K.S.A. § 79-32,206), with longer windows for substantial understatement and no limit on assessment in cases of fraud or non-filing. Once a Kansas tax warrant is filed in District Court of Riley County under K.S.A. § 79-3233f, collection continues until the debt is paid or extinguished. Many Manhattan KS taxpayers carry a federal CSED that will run out before the Kansas tax warrant is released — making the state debt the longer-term collection exposure. Pull both records and know the dates before agreeing to any payment plan or amended return that could restart a clock.

Manhattan Kansas tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices that touch Manhattan KS cases is what separates an answered Notice from a wage levy. Manhattan has no dedicated IRS TAC, no KDOR field office, and no Kansas Board of Tax Appeals presence — all of those sit in Topeka, 55 miles west. Below is the working list our firm uses on every Manhattan KS matter.

Internal Revenue Service — Topeka TAC

The federal tax authority, at irs.gov. The nearest IRS Taxpayer Assistance Center for Manhattan KS taxpayers is the Topeka office at 515 South Kansas Avenue, Suite 200, Topeka KS 66603, roughly 55 miles west on I-70. Appointments are required. There is no separate Manhattan IRS field office.

U.S. Tax Court — Wichita and Kansas City trial sessions

The U.S. Tax Court holds trial sessions in Wichita at 101 N Main Street, Wichita KS 67202 (roughly 150 miles south-southwest of Manhattan) and in Kansas City at the Charles Evans Whittaker United States Courthouse, 400 East 9th Street, Kansas City MO 64106 (roughly 120 miles east). A Manhattan KS petitioner may elect either trial location when filing the petition. Petitions are filed at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a).

Kansas Department of Revenue

The state tax authority, at ksrevenue.gov. Headquartered at the Docking State Office Building, 915 SW Harrison Street, Topeka KS 66612. There is no Manhattan KS KDOR field office — all Manhattan KS state-tax contact routes through Topeka. Administers the graduated 3.10% to 5.7% personal income tax under K.S.A. § 79-32,110, the 4% to 7% Corporate Income Tax, the 6.5% state sales tax under K.S.A. § 79-3603, withholding tax, and the Secretary's settlement authority.

Kansas Board of Tax Appeals (BOTA)

The state's independent administrative tribunal that hears tax appeals from the Department of Revenue and county property-tax appeals. Established under K.S.A. § 74-2433. Seated at the Eisenhower State Office Building, 700 SW Harrison Street, Suite 1022, Topeka KS 66603. Page: kansas.gov/bota. The 30-day petition deadline under K.S.A. § 74-2438 runs from the Department of Revenue's final determination. BOTA decisions are appealable to the Kansas Court of Appeals.

U.S. District Court — District of Kansas, Topeka Division

Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court for the District of Kansas (Topeka Division), 444 SE Quincy Street, Topeka KS 66683, or the U.S. Court of Federal Claims in Washington, D.C. The Topeka Division is the primary federal venue serving Manhattan KS.

Riley County Treasurer and Appraiser

The Riley County Treasurer collects real-estate and personal-property taxes at 110 Courthouse Plaza, Manhattan KS 66502. The Riley County Appraiser at 110 Courthouse Plaza, Suite B-12, sets the assessed value. Page: rileycountyks.gov. Property-tax appeals route through the County Board of Equalization with further appeal to the Kansas Board of Tax Appeals. NFTLs affecting Manhattan KS real estate are recorded with the Riley County Register of Deeds at the same Courthouse Plaza address.

City of Manhattan Finance Department

Manhattan KS has no city income tax or earnings tax; the city collects the local 1% sales tax through KDOR remittance and administers business-license, public-utility, and occupational-license fees through the City Finance Department at 1101 Poyntz Avenue, Manhattan KS 66502. Page: cityofmhk.com.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Manhattan KS cases run through the Appeals offices serving the central United States. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). Page: irs.gov/appeals.

Taxpayer Advocate Service — Kansas

An independent organization within the IRS that helps when normal channels stall. The Kansas Local Taxpayer Advocate office serves Manhattan KS taxpayers through the Wichita and Topeka coverage area. Page: taxpayeradvocate.irs.gov.

Fort Riley Legal Assistance Office

Fort Riley's Office of the Staff Judge Advocate provides limited legal-assistance tax services to active-duty soldiers and dependents through the Volunteer Income Tax Assistance (VITA) program at the Family Readiness Center. VITA handles return preparation; complex matters — combat-zone §112 substantiation, CSED disputes, Tax Court petitions, and SCRA-stayed collection — require outside counsel. We coordinate with Fort Riley unit-deployment schedules when working with active-duty clients.

Speak with a tax attorney about your Manhattan Kansas matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, a Kansas Department of Revenue Notice of Assessment, or a Riley County Treasurer billing notice is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Manhattan Kansas tax

Is this page about Manhattan, New York or Manhattan, Kansas?

Manhattan, Kansas — “The Little Apple,” population approximately 54,000, home of Kansas State University and adjacent to Fort Riley. New York City taxpayers should use our separate New York City tax attorney page, which covers NYC personal income tax under the NYC Administrative Code, New York State Department of Taxation and Finance matters, and the New York City Tax Appeals Tribunal. The two cities share a name and nothing else: Manhattan KS sits in Riley County in the Flint Hills region of northeast Kansas, runs on the Kansas Statutes Annotated, and has no city income tax.

Where is the closest U.S. Tax Court trial location to Manhattan KS?

The U.S. Tax Court holds trial sessions in two cities that serve Manhattan KS petitioners: Wichita at 101 N Main Street (roughly 150 miles south-southwest of Manhattan) and Kansas City at the Charles Evans Whittaker United States Courthouse, 400 East 9th Street, Kansas City MO (roughly 120 miles east). Either is acceptable when filing the petition; Kansas City is closer by road, while Wichita is the Kansas-state trial city. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline from the IRS Statutory Notice of Deficiency under IRC § 6213(a) is jurisdictional — a single day late and the federal assessment becomes final.

What is the Kansas Board of Tax Appeals and what is its deadline?

The Kansas Board of Tax Appeals (BOTA) is an independent state administrative tribunal that hears tax appeals from the Kansas Department of Revenue and county property-tax appeals. Established under K.S.A. § 74-2433, it sits at the Eisenhower State Office Building, 700 SW Harrison Street, Suite 1022, Topeka. The petition deadline is 30 days from KDOR's final determination under K.S.A. § 74-2438 — materially shorter than the federal 90-day Tax Court deadline. BOTA decisions are further appealable to the Kansas Court of Appeals within the time allowed by Kansas appellate rules. Victory Tax Lawyers handles BOTA administrative work under Kansas Form K-2848 Power of Attorney; for appeal to the Kansas Court of Appeals we refer to locally admitted Kansas counsel.

I am active-duty Army at Fort Riley — how does combat-zone tax law work?

Two federal statutes do the work. IRC § 112 excludes from gross income all compensation received by enlisted servicemembers (and the first $9,894 per month for officers in 2026) for any month in which they served in a combat zone designated by Presidential Executive Order. IRC § 7508 automatically extends every federal tax deadline — filing, paying, claiming refunds, petitioning Tax Court, responding to audit notices — for the period of combat-zone service plus 180 days after the soldier leaves the combat zone. The IRS notates the Combat Zone Indicator on the Master File for affected returns. We routinely reverse penalty assessments issued in error against deployed Fort Riley soldiers during the protected period, including 1st Infantry Division and 1st Combat Aviation Brigade members. Kansas conforms to the federal exclusion for purposes of state PIT under K.S.A. § 79-32,117.

How does the Military Spouses Residency Relief Act work for a Fort Riley family?

The Military Spouses Residency Relief Act (MSRRA), codified at 50 U.S.C. § 4001, allows a military spouse to elect the servicemember's state of legal residence for income-tax and voting purposes, even if the spouse is physically present in another state. A Fort Riley soldier whose state of legal residence is a no-PIT state (Texas, Florida, Washington, Tennessee, Nevada, South Dakota, Wyoming, Alaska, or New Hampshire on wages) can put their Manhattan KS-residing spouse on the same domicile. The spouse's K-State, USD 383 Manhattan-Ogden, Manhattan Mercy Regional Health Center, or other Manhattan-area W-2 income then escapes Kansas 3.10% to 5.7% PIT. KDOR audits MSRRA claims and requires documentation: the soldier's DD Form 2058 (state of legal residence form), the soldier's Leave and Earnings Statement (LES) showing the state of residence, marriage certificate, and the spouse's federal Form W-4 election. The Veterans Auto and Education Improvement Act of 2022 extended MSRRA flexibility further; we handle the federal-state alignment.

I am a K-State faculty member with consulting 1099 income — why did I owe so much tax?

W-2 wages have federal income tax, Social Security, and Medicare withheld at the source by K-State payroll. 1099 consulting income arrives with no withholding at all, leaving you responsible for federal income tax at your marginal rate (22% to 32% in most K-State faculty cases), self-employment tax under IRC § 1401 (15.3% on net earnings up to the Social Security wage base, 2.9% Medicare plus 0.9% Additional Medicare Tax above), and Kansas 3.10% to 5.7% PIT. On $50,000 of net consulting income for a faculty member in the 24% federal bracket, that totals roughly $22,000-$23,000 owed at filing. The fix is quarterly Form 1040-ES under IRC § 6654 plus retirement-plan contributions (SEP-IRA or solo 401(k)) to reduce the SE-tax base. We resolve the back balance and set up the going-forward estimated-tax schedule.

Is K-State post-doctoral fellowship income taxable?

Yes, generally. Under IRC § 117(a), qualified scholarships at a degree-granting institution are excluded from gross income — but only for the portion that pays tuition and required fees, not for amounts paid for teaching, research, or other services. Under IRC § 117(c), amounts received in exchange for services performed are taxable as ordinary compensation. Post-doctoral fellows at K-State, the K-State College of Veterinary Medicine, NBAF, and the Konza Prairie Biological Station are almost always service-providing post-docs whose fellowship income is fully taxable. The W-2 versus 1099 classification on the issuing form drives audit treatment; IRS Publication 970 and Treas. Reg. § 1.117-6 set the framework. We have handled multiple K-State and KU post-doc audits where the taxpayer mistakenly excluded the entire fellowship under §117(a) when only the tuition portion qualified.

Can the IRS levy my DFAS military pay if I owe federal tax?

Yes. Active-duty military pay processed through the Defense Finance and Accounting Service (DFAS) in Indianapolis is subject to federal tax levy under IRC § 6331. The IRS issues a Form 668-W wage levy to DFAS, which then withholds at the applicable rate from the soldier's Leave and Earnings Statement. The Servicemembers Civil Relief Act (50 U.S.C. § 3901 et seq.) can stay a levy where active-duty status materially impairs the soldier's ability to respond — for example, during a 1st Infantry Division or 1st Combat Aviation Brigade combat deployment. We coordinate with DFAS Garnishment Operations, the soldier's chain of command, and the IRS Collection function to release the levy under IRC § 6343 economic hardship or to substitute an installment agreement under IRC § 6159. SCRA filings require documentation of active-duty status from the Defense Manpower Data Center (DMDC).

I rent my Manhattan KS home for K-State football weekends — do I owe tax?

It depends on how many days. Under IRC § 280A(g) — the “Augusta rule” — if you rent your personal residence for fewer than 15 days per year, the rental income is fully excluded from gross income, and you cannot deduct any related expenses. K-State football has seven home games per regular season; if you rent only on those seven weekends (and a handful of family-weekend or graduation rentals), you stay under 14 days and the entire income is tax-free with no Schedule E reporting required. Cross 14 days and the entire rental year falls under standard Schedule E rules — rental income is reported, expenses are deductible, and depreciation recapture applies on sale. The Augusta rule is especially attractive for Manhattan homes near Bill Snyder Family Stadium and in College Heights, where premium rental rates of $400-$1,000 per night during home football weekends are common.

I am a K-State student-athlete earning NIL income — how is it taxed?

Name-Image-Likeness income is taxable as ordinary self-employment income under IRC § 61 from the dollar one. K-State Wildcats football, basketball, and other Big 12 athletes receiving NIL income through collectives, direct endorsements, or licensing deals owe federal income tax at their marginal rate, federal self-employment tax under IRC § 1401 (15.3% on the first $176,100 in 2026), Kansas 3.10% to 5.7% PIT, and quarterly estimated-tax payments under IRC § 6654. NIL income is reported on Schedule C with related expenses (agent fees, training, travel, photography) deductible against gross receipts. International student-athletes are subject to an additional layer of nonresident-alien withholding under IRC § 1441 and may have favorable treaty positions depending on country of origin. Setting up the structure correctly — whether to operate as a sole proprietor, an LLC, or an S-corp — matters within the first year of meaningful NIL income.

Can a California-Bar-admitted attorney represent me in Manhattan KS?

For federal IRS matters — yes. The IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including Wichita and Kansas City for Manhattan KS petitioners. For Kansas Department of Revenue administrative work, we file Kansas Form K-2848 Power of Attorney and handle the matter remotely. For Kansas Board of Tax Appeals administrative proceedings, we appear under K-2848 where appropriate; for formal litigation appealing a BOTA decision to the Kansas Court of Appeals or the Kansas Supreme Court, we co-counsel with locally admitted Kansas attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court, Fort Riley combat-zone reversal, K-State faculty 1099 cleanup — are federal and stay entirely with our firm.

What is Kansas's collection statute of limitations?

K.S.A. § 79-3230 gives the Kansas Department of Revenue three years from the return due date to assess Kansas income tax (with longer windows for substantial understatement and no limit on fraud or unfiled returns), plus two years from federal change reporting under K.S.A. § 79-32,206. Once an assessment is final and a Kansas tax warrant has been filed in District Court of Riley County under K.S.A. § 79-3233f, the collection right continues until the debt is paid or extinguished by bankruptcy or operation of law. This is materially different from the federal IRC § 6502 ten-year CSED. A Manhattan KS taxpayer whose federal CSED expires may still face an active Kansas tax warrant for the same tax year.

Does Kansas offer an Offer in Compromise equivalent to the federal program?

Kansas does not run a published OIC program with the same procedural form as the federal IRC § 7122 program. Instead, the Kansas Department of Revenue accepts settlement and abatement submissions through the Secretary's discretionary authority and the refund-and-credit framework of K.S.A. § 79-3233. The standards parallel federal IRC § 7122 analysis — doubt as to liability, doubt as to collectibility, and economic hardship — but with state-specific procedural rules and no fixed application form. All Kansas returns must be filed before consideration, and a financial-disclosure package is required. We typically run a Kansas settlement filing in parallel with a federal Offer where both debts are real.

Can I be audited by both the IRS and the Kansas DOR for the same year?

Yes. The IRS and the Kansas Department of Revenue operate independently and share information through the IRS-state exchange program. A federal audit adjustment is routinely reported to Kansas under the state's federal-change reporting rule (K.S.A. § 79-32,206), and vice versa. We coordinate both audits to prevent inconsistent positions on the federal record from costing you on the Kansas K-40 return. Fort Riley servicemembers face an additional layer: KDOR may question MSRRA elections and IRC §112 combat-zone exclusions where documentation is thin.

Does Kansas have an estate tax?

No. Kansas has no state estate tax and no state inheritance tax. The Kansas estate tax was repealed effective for deaths after December 31, 2009. Federal estate tax under IRC § 2001 still applies to estates exceeding the federal basic exclusion ($13.99 million for 2025, indexed). Manhattan KS agricultural estates can also elect §2032A special-use valuation on inherited farmland to reduce federal exposure, with the §1014 stepped-up basis applying for income-tax purposes on inherited property.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states, including K-State faculty and Fort Riley servicemembers in Manhattan Kansas.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Kansas statute citation references the Kansas Statutes Annotated. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Kansas Department of Revenue, the Kansas Board of Tax Appeals, the U.S. Tax Court, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the State of Kansas; where a Kansas state-court appearance or Kansas Court of Appeals litigation is required, the firm associates with locally admitted counsel.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Authorities cited on this page

26 U.S.C. § 7122 — Federal Offer in Compromise
26 U.S.C. § 6159 — Installment Agreements
26 U.S.C. § 6321 — Federal Tax Lien
26 U.S.C. § 6325 — Lien Release and Discharge
26 U.S.C. § 6331 — Levy and Distraint
26 U.S.C. § 6343 — Release of Levy
26 U.S.C. § 6502 — Collection Statute Expiration
26 U.S.C. § 6213 — Tax Court Petition Window
26 U.S.C. § 6320 — CDP for Liens
26 U.S.C. § 6330 — CDP for Levies
26 U.S.C. § 6651 — Failure-to-File and Failure-to-Pay
26 U.S.C. § 6672 — Trust Fund Recovery Penalty
26 U.S.C. § 6015 — Innocent Spouse Relief
26 U.S.C. § 112 — Combat zone compensation exclusion
26 U.S.C. § 7508 — Combat zone deadline extension
26 U.S.C. § 117 — Qualified scholarships and §117(c) service exception
26 U.S.C. § 174 — Research and experimental expenditures
26 U.S.C. § 280A — Augusta-rule short-term rental exclusion
26 U.S.C. § 2032A — Special-use valuation for farmland
26 U.S.C. § 1031 — Like-kind exchanges
50 U.S.C. § 4001 — Military Spouses Residency Relief Act (MSRRA)
50 U.S.C. § 3901 — Servicemembers Civil Relief Act (SCRA)
K.S.A. § 79-32,110 — Kansas graduated personal income tax (3.10% to 5.7%) and graduated Corporate Income Tax (4% to 7%)
K.S.A. § 79-32,117 — Kansas modifications to federal AGI (combat-zone conformity)
K.S.A. § 79-32,206 — Kansas federal-change reporting rule
K.S.A. § 79-3226 — Kansas Notice of Assessment
K.S.A. § 79-3228 — Kansas failure-to-file and failure-to-pay penalties
K.S.A. § 79-3230 — Kansas assessment statute of limitations
K.S.A. § 79-3233 — Kansas refund and credit framework
K.S.A. § 79-3233f — Kansas tax warrant in District Court
K.S.A. § 79-3234 — Kansas responsible-person liability for withheld tax
K.S.A. § 79-3603 — Kansas state sales tax (6.5%)
K.S.A. § 79-3617 — Kansas sales-tax responsible-person liability
K.S.A. § 74-2433 — Kansas Board of Tax Appeals (BOTA) establishment
K.S.A. § 74-2438 — Kansas BOTA 30-day petition window
HB 2106 (2022) — Kansas grocery sales-tax phase-down