Tax Attorney in Nebraska

Yes. Nebraska imposes a graduated personal income tax under Neb. Rev. Stat. Chapter 77, Article 27. The 2026 schedule runs from 2.46% on the first dollars of taxable income to 5.84% on the top bracket. The top rate continues phasing down under LB873 (2022) toward a flat 3.99% by tax year 2027 for both individual and corporate income tax, subject to revenue triggers. Federal income tax on Form 1040 with the IRS applies separately and in addition.

Omaha is the listed U.S. Tax Court place of trial in Nebraska. The Tax Court does not maintain a permanent courtroom here; sessions are calendared in rented federal-courthouse facilities and the specific address is announced in each notice of trial. A petitioner designates Omaha as the preferred place of trial under Tax Court Rule 140 in the body of the petition. Cases from Lincoln, Grand Island, Kearney, Norfolk, North Platte, and Scottsbluff generally route to Omaha. Petitioners in the Panhandle sometimes choose Denver as the preferred place of trial instead, given the highway proximity through I-80.

Neb. Rev. Stat. §77-2786 generally gives the Nebraska Department of Revenue three years from the date a return was filed to issue a notice of deficiency. The window extends to six years if the taxpayer omits more than 25% of gross income, and there is no time limit at all where the return is fraudulent, unsigned, substantially blank, or unfiled. A claim for refund is generally limited to three years from the original due date or two years from payment, whichever is later. The federal IRS Collection Statute Expiration Date (10 years from assessment under IRC §6502) runs separately from any Nebraska state SOL.

Yes. The IRS examines federal income tax, federal employment tax, and federal excise tax. The Nebraska DOR examines state personal income tax, the corporate income tax, sales-and-use tax, and motor-fuel and tobacco excise taxes. A Nebraska resident or business can simultaneously face a federal IRS exam and a state audit. The two agencies share information through information-exchange agreements, and a federal adjustment must be reported to Nebraska under Neb. Rev. Stat. §77-2775 within 90 days of the final federal determination — failure to report extends the state SOL.

Yes, though it is more limited than the federal IRS program. The Nebraska DOR’s authority to compromise tax liabilities is exercised by the Tax Commissioner under Neb. Rev. Stat. §77-378, generally where doubt as to liability or doubt as to collectibility justifies settlement. Unlike the federal program under IRC §7122, Nebraska does not use a uniform Form 656 package and 20% deposit framework; settlements are negotiated through the DOR Compliance Division on a case-by-case basis. All filings must be current and the taxpayer must not be in active bankruptcy. The state-tax balance can be compromised separately from any federal IRS settlement, though we generally pursue the two tracks in coordination.

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 days for any tolling events: pending OICs, CDP hearings, bankruptcy stays, Innocent Spouse claims, 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 enforcement near the CSED is common from the campus and Revenue Officer level alike.

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 Nebraska side, unpaid state withholding under Neb. Rev. Stat. §77-2753 carries similar personal-responsibility exposure for officers and employees, and the DOR can pursue individual responsible parties directly.

Yes. IRC §7345 authorizes the IRS to certify "seriously delinquent" tax debt — roughly $62,000 in 2026, indexed for inflation — to the U.S. State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an Installment Agreement is in place, an accepted OIC is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. For Nebraska executives at Berkshire Hathaway, Mutual of Omaha, Union Pacific, Werner Enterprises, ConAgra Brands, and STRATCOM contractors at Offutt who travel internationally, decertification is often urgent and can be processed in roughly 30 days.

The Nebraska state sales-and-use tax rate is 5.5% under Neb. Rev. Stat. §77-2701 et seq. Cities and counties may impose a local option sales tax up to 2% under Neb. Rev. Stat. §77-27,142, bringing the combined rate to as high as 7.5% in Omaha, Lincoln, and several other municipalities. The DOR administers both the state and local pieces through a single retailer’s permit. Unpaid sales tax for a Nebraska retailer or restaurant triggers Compliance Division assessment and, if unpaid, a tax lien recorded under Neb. Rev. Stat. §77-2735.

Federally, the sale is generally a capital-gains event reported on Schedule D and Form 8949, with depreciation recapture for any improvements or single-purpose ag structures under IRC §1245 and IRC §1250. A like-kind exchange under IRC §1031 can defer the federal gain if structured correctly through a qualified intermediary with a 45-day identification window and 180-day exchange window. Nebraska follows the federal treatment for state-tax purposes, so the gain flows through to Form 1040N. The state does not have a separate capital-gains tax; the gain is taxed at ordinary state rates up to 5.84% in 2026. Nebraska inheritance tax may also reach the sale proceeds depending on prior-inheritance basis adjustments under Neb. Rev. Stat. §77-2001.

Yes, completely separate. Nebraska is one of a small number of states that still levies an inheritance tax, assessed under Neb. Rev. Stat. §77-2001 et seq. and collected by the county court of the decedent’s domicile — not by the Department of Revenue. The tax is owed by the recipient of an inheritance, not by the estate as such, and rates vary by relationship to the decedent: 1% for immediate relatives (spouses are exempt under Neb. Rev. Stat. §77-2004), 11% for remote relatives, and 15% for unrelated beneficiaries (with statutory exemptions). The federal estate tax under IRC §2001 is a separate federal liability paid by the estate from estate assets; the federal exemption is well above $13 million per decedent in 2026 and most Nebraska estates owe no federal estate tax at all.

Unpaid Nebraska sales tax usually starts with a DOR notice of deficiency, followed by a demand for payment. If the balance remains unpaid, the DOR records a tax lien with the Secretary of State and the county where the taxpayer holds real property under Neb. Rev. Stat. §77-2735. The lien has the force of a civil judgment, becomes a cloud on title, and survives until the balance is paid or compromised. Larger collections may be referred to the Attorney General’s Office for litigation in the District Court of Lancaster County under Neb. Rev. Stat. §77-27,127. Personal liability for officers under the sales-tax responsible-person standard parallels federal TFRP under IRC §6672.

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 the 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 or to written communications promoting a tax shelter. An attorney handling your tax case retains the broader privilege that survives criminal investigation.

A Tax Court trial is a bench trial — no jury — before a Judge or Special Trial Judge of the U.S. Tax Court. In Omaha, sessions are held in a rented federal-courthouse facility announced in each notice of trial. The session opens with a calendar call where the Court hears scheduling issues. Most cases on the calendar settle before trial; the IRS Office of Chief Counsel attorney for the case meets with petitioner’s counsel during the days before trial. If trial proceeds, the petitioner bears the burden of proof on most issues, presents evidence and witness testimony, and the Court issues a written opinion typically within several months of trial. Small-tax-case procedure under IRC §7463 applies to deficiencies of $50,000 or less per year and uses a simplified evidentiary standard.

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, and the 20% deposit and $205 application fee (with low-income waivers available) have to be in order.

For administrative protest at the Nebraska DOR, taxpayers may represent themselves, be represented by an attorney, or be represented by a CPA or other authorized representative under DOR rules. For litigation in the District Court of Lancaster County under Neb. Rev. Stat. §77-27,127 and any further review by the Nebraska Court of Appeals or Nebraska Supreme Court, an attorney admitted to the Nebraska bar is required. VTL handles the federal side of overlapping matters — federal audit, federal collection, U.S. Tax Court — and coordinates with Nebraska counsel where state-court litigation is necessary. Many Nebraska DOR disputes resolve at the administrative protest stage without ever reaching the District Court.