Tax Attorney in Omaha, NE

Federal IRS representation for Omaha Nebraska individuals and businesses — audits, back taxes, liens, levies, payroll-tax disputes, and U.S. Tax Court litigation at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza. We also coordinate Nebraska Department of Revenue and Douglas County inheritance-tax matters under IRS Form 2848 federal Power of Attorney and Nebraska Form 33 state Power of Attorney where they sit alongside a federal case.

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

Call (800) 883-8301 Free Consultation

Serving Downtown Omaha, Aksarben, Dundee, Benson, Midtown, North Omaha, South Omaha, West Omaha, Millard, Elkhorn, Bellevue, Papillion, La Vista, and the wider Douglas and Sarpy County metro

$100M+

in tax relief secured

2,000+

resolved cases

5.0 / 72

Google reviews

U.S. Tax Court

admitted counsel

If you owe back taxes in Omaha Nebraska, here is the 2026 picture

Nebraska runs a graduated personal income tax from 2.46% to 5.84% under Neb. Rev. Stat. § 77-2715.01, with the top rate scheduled to phase down to 3.99% by 2027 under LB873. The state Corporate Income Tax at 5.84% under Neb. Rev. Stat. § 77-2734.02 is also phasing down on a parallel schedule. Omaha layers a 1.5% local sales-tax stack on top of the 5.5% state rate under Neb. Rev. Stat. § 77-2701, bringing the combined Omaha sales tax to 7% on most transactions. Unlike most states, Nebraska imposes no state estate tax but does impose a county-administered Nebraska Inheritance Tax under Neb. Rev. Stat. § 77-2001, with rates ranging from 1% to 18% depending on the heir's relationship to the decedent — a unique structure assessed and collected by the Douglas County Treasurer for Omaha-domiciled estates. Add the federal layer and the combined Omaha federal-state-county exposure on a high-bracket Berkshire Hathaway, Union Pacific, or Mutual of Omaha employee runs well above what the headline 5.84% Nebraska top bracket suggests.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, a Nebraska Department of Revenue Notice of Deficiency or Notice of Assessment, or a Douglas County inheritance-tax billing, 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 Nebraska Form 33 with the Nebraska DOR, and put administrative brakes on collection while the case is built.

Federal tax representation for Omaha Nebraska 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 regular trial sessions in Omaha at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza. From our Robertson Boulevard office in Los Angeles, we represent Omaha Nebraska residents and Nebraska-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 the Omaha metro sits at 1616 Capitol Avenue, Suite 200, three blocks from the federal courthouse.

For Nebraska state-tax matters — the graduated 2.46% to 5.84% personal income tax under Neb. Rev. Stat. § 77-2715.01, the 5.84% Corporate Income Tax under Neb. Rev. Stat. § 77-2734.02, the 5.5% state sales tax under Neb. Rev. Stat. § 77-2701, withholding-tax assessments, and contested matters headed to the Nebraska Tax Equalization and Review Commission — we file Nebraska Form 33 with the Department of Revenue and handle the administrative track directly. The Nebraska DOR Omaha office sits at 1313 Farnam Street, Mezzanine level, with the main agency seated in Lincoln at 301 Centennial Mall South, 5th Floor. For formal litigation before the Nebraska Tax Equalization and Review Commission (TERC), an independent administrative tribunal at 301 Centennial Mall South, 4th Floor, in Lincoln, or further appeal to the Nebraska Court of Appeals or the Nebraska Supreme Court, we refer to locally admitted Nebraska counsel under a co-counsel arrangement. The federal layer is where most Omaha high-income, business-owner, and dual-residency cases live, and that is where our engagement carries the load.

Omaha sits at an unusual concentration of Fortune-500 headquarters for a city its size. Berkshire Hathaway, Warren Buffett's holding-company empire, is headquartered at Kiewit Plaza in downtown Omaha — producing not only direct W-2 and RSU exposure for Berkshire corporate staff but a sprawling Berkshire-subsidiary network that touches Geico, Dairy Queen, See's Candies, Fruit of the Loom, BNSF Railway, Clayton Homes, Nebraska Furniture Mart, Pampered Chef, Borsheims, and many others. The IRC § 1061 three-year carry holding rule cuts through the private-equity and investment-management compensation of Berkshire's portfolio operators. Mutual of Omaha, an insurance-and-financial-services Fortune-500 headquartered at 3300 Mutual of Omaha Plaza, produces a steady stream of corporate W-2, RSU, and deferred-compensation cases. Union Pacific Railroad, headquartered at 1400 Douglas Street, employs thousands of conductors, engineers, dispatchers, and mechanical staff whose pension is administered under the federal Railroad Retirement Board Tier I and Tier II framework taxed under IRC § 86 and IRC § 72(r) — a distinct retirement tax regime that does not behave like Social Security. First National Bank of Omaha, Werner Enterprises, Kiewit Corporation (the private engineering and construction giant), and Conagra Brands round out the corporate footprint. Add Offutt Air Force Base in Bellevue (home to U.S. Strategic Command and the 55th Wing), the University of Nebraska Medical Center and Nebraska Medicine clinical staff, Creighton University, Tyson Foods Omaha, Smithfield Foods, and the agricultural Schedule F farm-income work tied to corn, soybeans, and cattle operations across the surrounding Douglas, Sarpy, Washington, Cass, Saunders, and Dodge County footprint, and the federal procedures stay uniform while the facts stay Omaha-specific.

Your tax rights as an Omaha Nebraska taxpayer

Three parallel rights frameworks apply when you owe tax in Omaha. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from the Nebraska Revised Statutes Chapter 77 (revenue and taxation) and the Nebraska Tax Equalization and Review Commission framework at Neb. Rev. Stat. § 77-5001 through § 77-5031. County-level rights apply to Nebraska Inheritance Tax cases under Neb. Rev. Stat. § 77-2001 through § 77-2040, administered by the Douglas County Treasurer at 1819 Farnam Street, H-03. Knowing all three is the difference between a clean resolution and a missed 30-day TERC petition window that ends in a Nebraska state tax lien against your Dundee, Aksarben, Benson, or West Omaha 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. Nebraska mirrors this through Form 33 Power of Attorney filed with the Department of Revenue.

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. The U.S. Tax Court holds regular trial sessions in Omaha at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza, in the same building that houses the U.S. District Court for the District of Nebraska, Omaha Division.

Right to TERC review

Neb. Rev. Stat. § 77-5013 gives you 30 days from a final Nebraska Department of Revenue or county-assessment decision to petition the Nebraska Tax Equalization and Review Commission — an independent state administrative tribunal at 301 Centennial Mall South, 4th Floor, in Lincoln, created under Neb. Rev. Stat. § 77-5005. The 30-day window is materially shorter than the federal 90-day Tax Court deadline. Missing it forfeits the right to administrative review of the state assessment 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. Nebraska runs a parallel compromise program at the Department of Revenue under Neb. Rev. Stat. § 77-378, 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.

How Victory Tax Lawyers helps Omaha 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 Omaha taxpayers, a federal OIC does not resolve Nebraska state liability; we run a parallel Nebraska DOR compromise filing under Neb. Rev. Stat. § 77-378 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 under-used resolution path for Omaha taxpayers carrying between $50,000 and $250,000 in federal debt, particularly Berkshire Hathaway subsidiary operators, Mutual of Omaha middle managers, Union Pacific career conductors, and Kiewit project executives whose deferred-compensation cliffs caught up with them.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks an Omaha property sale or refinance, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs filed with the Douglas County Register of Deeds encumber title on Dundee, Aksarben, Benson, Midtown, Field Club, Bemis Park, Country Club, and West Omaha properties; for properties in Sarpy County (Bellevue, Papillion, La Vista) or Washington County (Blair, Fort Calhoun), the lien is recorded in the respective county register of deeds office. 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. Nebraska state tax liens follow a parallel track under Neb. Rev. Stat. § 77-2710, filed with the county clerk where the taxpayer's property sits — for Omaha residents, that is most often Douglas County at 1819 Farnam Street.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like cryptocurrency, foreign accounts under FinCEN Form 114 (FBAR), S-corporation reasonable-compensation, Berkshire Hathaway subsidiary equity-compensation timing, Union Pacific Railroad Retirement Board Tier I and Tier II reporting under IRC § 86, Offutt Air Force Base combat-zone exclusion under IRC § 112, Schedule F farm-income issues for taxpayers with rural Nebraska land tied to an Omaha address, and Nebraska Inheritance Tax controversies tied to estate-administration audits. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window. Omaha trial sessions are held at the Roman Hruska Courthouse on 18th Plaza.

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. Nebraska penalties under Neb. Rev. Stat. § 77-2715.07 follow a separate reasonable-cause analysis applied by the Department of Revenue.

Twelve types of Omaha tax matters we handle

Federal cases for Omaha residents and businesses, framed against the Nebraska DOR and Douglas County overlay where it matters.

Berkshire Hathaway and subsidiary equity exposure

Berkshire Hathaway corporate staff, plus operators across the Berkshire portfolio (Geico, BNSF Railway, Clayton Homes, Nebraska Furniture Mart, See's Candies, Dairy Queen, Fruit of the Loom, Borsheims, Pampered Chef), absorb a mix of W-2 wages, deferred-compensation arrangements under IRC § 409A, and in some subsidiaries restricted-stock or phantom-equity grants. For Berkshire's investment-management and private-equity-style portfolio operators, the IRC § 1061 three-year carry holding rule reclassifies short-term carried interest as ordinary income. The compensation structures are heterogeneous — each Berkshire subsidiary runs its own plan — and the audit exposure follows the substantive arrangement, not the parent's name on the W-2.

Union Pacific Railroad Retirement Board taxation

Union Pacific conductors, engineers, dispatchers, and mechanical-shop staff are covered by the Railroad Retirement Board rather than Social Security. The RRB pays Tier I (Social-Security-equivalent), Tier II (private-pension-equivalent), and a vested-dual-benefit component, each taxed under different IRC sections — Tier I under IRC § 86 with the standard 0/50/85% inclusion test, Tier II under IRC § 72(r) as a private pension. Form RRB-1099 and Form RRB-1099-R reporting is materially different from Social Security Form SSA-1099, and many tax preparers misclassify the Tier II payments, producing underpayment notices the following year.

Mutual of Omaha and First National Bank RSU underwithholding

Mutual of Omaha and First National Bank of Omaha (FNBO, the largest privately held bank in the United States) issue restricted-stock units and performance shares to senior staff. RSU vest events are taxed as ordinary income under IRC § 83 at the supplemental withholding rate (22% federal default), leaving high-bracket employees underwithheld. Nebraska 5.84% PIT compounds the spread, and a single year of vesting can drive a five-figure balance due.

Offutt Air Force Base military and contractor cases

Offutt AFB in Bellevue (12 miles south of downtown Omaha) is home to U.S. Strategic Command and the 55th Wing, with thousands of active-duty Air Force personnel plus civilian DoD staff and cleared defense contractors. IRC § 112 combat-zone exclusion applies to deployment income; the Military Spouse Residency Relief Act (MSRRA) and the Servicemembers Civil Relief Act (SCRA) protect a military spouse from forced Nebraska residency. Cleared researchers and contractors working on classified-research programs face IRC § 174 research-and-experimental capitalization rules under the post-2017 TCJA changes that drove a separate wave of audit exposure across the DoD contractor ecosystem.

Nebraska Inheritance Tax controversies

Nebraska is one of the very few states with a county-administered inheritance tax under Neb. Rev. Stat. § 77-2001, with rates of 1% for immediate-family heirs (spouse exempt; children, parents, siblings at 1% above an exemption amount), 11% for more remote relatives, and 15% to 18% for non-relatives. The tax is administered by the Douglas County Treasurer at 1819 Farnam Street, H-03, for Omaha-domiciled estates and is separate from any federal estate-tax exposure under IRC § 2001. Audit and assessment disputes arising out of Berkshire-portfolio executor work, Mutual of Omaha senior estates, and Nebraska Furniture Mart family-controlled-business transfers drive a steady volume of inheritance-tax controversies that overlap with federal IRC § 1014 stepped-up-basis questions.

Trust Fund Recovery Penalty

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Omaha restaurant owners (the Old Market, Blackstone District, Aksarben Village, Dundee, and Benson food scenes), construction firms (subcontractors orbiting the Kiewit, Werner, and Boys Town footprint), and small-shop service businesses are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons; the Nebraska DOR applies a parallel responsible-person rule to withheld state PIT under Neb. Rev. Stat. § 77-2705.

Notice of Federal Tax Lien

NFTLs filed with the Douglas County Register of Deeds encumber title and trigger CDP rights under IRC § 6320. A parallel Nebraska state tax lien may be filed under Neb. Rev. Stat. § 77-2710. Dundee, Aksarben, Benson, Field Club, Country Club, Midtown, Old Market, and West Omaha refinances and sales stall fast when an NFTL hits the title search. For properties in Sarpy County (Bellevue, Papillion, La Vista, Gretna) or Washington County (Blair, Fort Calhoun), the lien filing follows the property's home county.

IRS bank or wage levy

Bank levies on accounts at First National Bank of Omaha (the dominant regional bank), Mutual of Omaha Bank, Pinnacle Bank, Great Western Bank (now part of First Interstate), U.S. Bank, Wells Fargo, and Bank of America. Wage levies hit Omaha employers within days of CP90 or LT11 issuance — Berkshire Hathaway corporate, Mutual of Omaha, Union Pacific payroll, Kiewit, Werner Enterprises, Nebraska Medicine, CHI Health, Methodist Health, and the major Omaha law firms all process IRS wage levies regularly.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (over $62,000 for 2025, indexed annually) triggers State Department certification and passport hold. With Eppley Airfield (OMA) as the Midwest gateway and Berkshire Hathaway's annual shareholder meeting bringing tens of thousands of international visitors to Omaha each May, this hits frequent business travelers, Berkshire-portfolio international operators, Union Pacific cross-border managers, and UNMC researchers tied to international collaborations.

FBAR and FATCA non-disclosure

FinCEN Form 114 for foreign accounts over $10,000 aggregate. Omaha's North Omaha African-American community, South Omaha Hispanic-American community (the largest concentration in Nebraska), Czech-American community (a multi-generational legacy of the Bohemian-American settlement of South Omaha), Sudanese-American refugee community, and Karen-American Burmese refugee community (one of the largest Karen resettlement populations in the United States) all carry steady FBAR exposure on overseas accounts inherited from family, maintained for cross-border remittance, or tied to refugee-era assets. The IRS Streamlined Filing Compliance Procedures are a frequent engagement for first-time disclosures. ITIN applications on Form W-7 for non-resident filers are a parallel track for taxpayers without a Social Security Number.

Agricultural Schedule F and farm-succession cases

Nebraska is a top-tier agricultural state — corn, soybeans, cattle, and hogs across the Douglas, Sarpy, Washington, Cass, Saunders, and Dodge County footprint surrounding Omaha. Schedule F reporting, IRC § 175 soil-and-water conservation expense deductions, IRC § 179 and bonus-depreciation on farm equipment, IRC § 1014 stepped-up basis on farmland inherited from a deceased parent, and IRC § 2032A special-use valuation for farm-and-ranch estate planning all surface in Omaha-area cases where the operator lives in West Omaha or Elkhorn but farms ground in the surrounding counties. Tyson Foods Omaha, Smithfield Foods, Conagra Brands, and the broader meatpacking-and-grain processing footprint drive parallel commodities-and-derivatives reporting questions.

UNMC and Nebraska Medicine 1099 physician cases

University of Nebraska Medical Center attending physicians, Nebraska Medicine clinical staff, Methodist Health attending physicians, and CHI Health Creighton clinicians who run private 1099 practices alongside hospital appointments file Schedule C or K-1 income with frequent estimated-tax shortfalls under IRC § 6654. Locum-tenens placements across Iowa, Kansas, and South Dakota produce multi-state filing exposure, and the IRC § 199A specified-service-trade-or-business limitation applies to high-income physician owners of solo or small-group practices.

Nine common causes of tax debt for Omaha taxpayers

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

1. Underwithheld Mutual of Omaha or FNBO RSU vests

A Mutual of Omaha senior manager or First National Bank of Omaha executive at the 35% or 37% federal marginal bracket sees only 22% supplemental withholding on RSU vests. The shortfall, plus 5.84% Nebraska PIT, produces a five-figure balance due the following April.

2. Self-employment underpayment

UNMC and Nebraska Medicine attending physicians with 1099 practices, Methodist Health locum-tenens placements, Creighton University adjunct faculty consulting income, agricultural-commodities consultants, real-estate agents, and tradespeople 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.

3. 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 the post-2020 Old Market and Blackstone District restaurant turnover and the agricultural-construction subcontractor consolidations of 2022-2024.

4. 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 Berkshire-portfolio executive divorces and Union Pacific senior-management divorces with deferred-compensation records that pre-date the marriage.

5. Railroad Retirement Board misreporting

Union Pacific retirees who receive both Tier I and Tier II RRB benefits frequently see their tax preparer treat both as Social Security on Form 1040 line 6, when Tier II is properly reported as a private pension under IRC § 72(r). The IRS computer matches against Form RRB-1099-R and issues a CP2000 with an underpayment assessment the following year.

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. Omaha's tech corridor tied to FNBO's digital footprint, the Aksarben startup scene, and the Hudl sports-technology ecosystem picked up substantial crypto exposure 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. Nebraska follows a three-year refund bar under Neb. Rev. Stat. § 77-2786.

8. Real-estate sale without estimated tax

A Dundee, Aksarben, Country Club, Field Club, Bemis Park, Old Market, or West Omaha property sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Investor flips taxed at ordinary-income rates — not capital-gain — under the dealer-status rules of IRC § 1221. Nebraska taxes long-term capital gains as ordinary income at the same graduated rates — no separate state capital-gain preferential rate.

9. Post-2020 inbound relocation residency disputes

Omaha absorbed substantial post-2020 inbound migration from California, Colorado, and the coastal metros driven by Nebraska's affordable cost of living and Berkshire-orbit professional opportunities. High-earners who claim a clean break from their former state often face residency audits from the prior state's revenue department, while Nebraska assesses tax from the date of the claimed move-in. Documenting domicile (Nebraska driver's license, voter registration, primary residence, professional licenses, time-in-state) is the difference between a clean break and a dual-state tax bill.

Eight tax liabilities that pull in Omaha taxpayers

Federal authority alongside the Nebraska 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 Nebraska mirror at Neb. Rev. Stat. § 77-2715.07 imposes a 5%/month late-filing penalty on unpaid Nebraska tax, capped at 25%.

Failure to file Nebraska state return

Neb. Rev. Stat. § 77-2715.07 imposes the late-filing penalty on unpaid Nebraska PIT, plus interest under Neb. Rev. Stat. § 77-2784. The Department of Revenue may issue a Notice of Deficiency triggering the 60-day informal-review window followed by a 30-day TERC petition window under Neb. Rev. Stat. § 77-5013. The graduated 2.46% to 5.84% PIT rate is phasing down to 3.99% by 2027 under LB873.

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.

Nebraska sales-tax delinquency

Neb. Rev. Stat. § 77-2701 sets the 5.5% state sales tax. Omaha adds a 1.5% local stack, bringing the combined Omaha sales tax to 7% on most transactions. Neb. Rev. Stat. § 77-2705 imposes personal liability on responsible persons for unpaid trust-fund sales tax.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Nebraska applies a parallel responsible-person rule to withheld state PIT under Neb. Rev. Stat. § 77-2705.

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.

Nebraska Corporate Income Tax

Neb. Rev. Stat. § 77-2734.02 imposes the 5.84% Nebraska Corporate Income Tax, phasing down on a parallel schedule with the personal income tax under LB873. Single-sales-factor apportionment produces favorable results for Omaha-based businesses selling out of state.

Nebraska Inheritance Tax

Neb. Rev. Stat. § 77-2001 through § 77-2040 imposes a county-administered inheritance tax with rates of 1% for immediate-family heirs (above an exemption amount; spouse exempt), 11% for more remote relatives, and 15% to 18% for non-relatives. The tax is filed and paid in the county where the decedent was domiciled — for Omaha estates, the Douglas County Treasurer at 1819 Farnam Street, H-03. There is no state estate tax in Nebraska; the inheritance tax fills that role and is structurally unique among U.S. tax regimes.

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.

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 Douglas 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 Nebraska Department of Revenue, the Douglas County Treasurer, and the Nebraska Tax Equalization and Review Commission.

Why Victory Tax Lawyers for an Omaha federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Nebraska-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 Omaha at the Roman L. Hruska Federal Courthouse on 18th Plaza. 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 Omaha clients never need a separately admitted Nebraska attorney because the case is, at its core, federal.

For administrative work before the Nebraska Department of Revenue — protests, audit responses, compromise submissions under Neb. Rev. Stat. § 77-378, and installment-agreement requests — we file Nebraska Form 33 Power of Attorney and handle the matter remotely. When a case must move to the Nebraska Tax Equalization and Review Commission (the state's independent administrative tribunal at 301 Centennial Mall South, 4th Floor, in Lincoln) under the 30-day window in Neb. Rev. Stat. § 77-5013, or appeal further to the Nebraska Court of Appeals or the Nebraska Supreme Court, we coordinate with locally admitted Nebraska counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure given the Berkshire-portfolio compensation footprint, the Union Pacific Railroad Retirement Board overlay, and the Offutt AFB military-and-contractor base, 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 Nebraska-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Omaha 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 to Robertson Boulevard.

Our seven-step process for Omaha 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 Nebraska Form 33 with the Nebraska DOR, register on the CAF system, and step in as the contact of record.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events.

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 TERC petition through local counsel — and handle every IRS and Nebraska DOR 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 Nebraska assessment limits

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, and when the taxpayer is outside the United States for six months or more.

Nebraska runs a parallel state collection rule under Neb. Rev. Stat. § 77-2786 and § 77-2793: the Department of Revenue must assess Nebraska income tax within three years of the return due date (six years for substantial understatement of gross income exceeding 25%, with no statute on assessment in cases of fraud or non-filing). Once assessed, the Nebraska collection right runs under Neb. Rev. Stat. § 77-2710, which provides for a state tax lien continuing until paid or extinguished by the taxpayer's discharge in bankruptcy. Many Omaha taxpayers carry a federal CSED that will run out before the Nebraska lien 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. For Nebraska Inheritance Tax assessments at the county level, the Douglas County Treasurer runs collection under the inheritance-tax statutes at Neb. Rev. Stat. § 77-2001 through § 77-2040 on a separate timeline.

Omaha tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices in Omaha is what separates an answered Notice from a wage levy. Below is the working list our firm uses on every Omaha matter.

Internal Revenue Service — Omaha Taxpayer Assistance Center

The federal tax authority, at irs.gov. The Omaha Taxpayer Assistance Center operates at 1616 Capitol Avenue, Suite 200, Omaha NE 68102. Appointments required.

U.S. Tax Court — Omaha trial sessions

The U.S. Tax Court holds regular trial sessions in Omaha at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza, Omaha NE 68102. Petitions are filed at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a).

Nebraska Department of Revenue

The state tax authority, at revenue.nebraska.gov. Headquartered at 301 Centennial Mall South, 5th Floor, Lincoln NE 68509, with the Omaha taxpayer-service office at 1313 Farnam Street, Mezzanine level, Omaha NE 68102. Administers the graduated 2.46% to 5.84% personal income tax under Neb. Rev. Stat. § 77-2715.01, the 5.84% Corporate Income Tax under Neb. Rev. Stat. § 77-2734.02, the 5.5% state sales tax under Neb. Rev. Stat. § 77-2701, withholding tax, and the Nebraska compromise authority under Neb. Rev. Stat. § 77-378.

Nebraska Tax Equalization and Review Commission

The state's independent administrative tribunal that hears tax appeals from the Department of Revenue and county assessment boards. Created under Neb. Rev. Stat. § 77-5005. Seated at 301 Centennial Mall South, 4th Floor, Lincoln NE 68509. Page: terc.nebraska.gov. The 30-day petition deadline under Neb. Rev. Stat. § 77-5013 runs from the Department of Revenue's final decision. TERC decisions are appealable to the Nebraska Court of Appeals.

Douglas County Treasurer

Douglas County collects real-estate and personal-property taxes for Omaha and administers the Nebraska Inheritance Tax under Neb. Rev. Stat. § 77-2001 for Omaha-domiciled estates. Office at 1819 Farnam Street, H-03, Omaha NE 68183. Page: douglascounty-ne.gov/treasurer. NFTLs affecting Omaha real estate in Douglas County are recorded with the Douglas County Register of Deeds; for Sarpy County properties (Bellevue, Papillion, La Vista, Gretna) or Washington County properties (Blair, Fort Calhoun), the lien filing follows the property's home county.

Douglas County Assessor

Sets the assessed value for real and personal property within Douglas County. Office at 1819 Farnam Street, 4th Floor, Omaha NE 68183. Property valuation protests run through the County Board of Equalization, with further appeal to TERC under Neb. Rev. Stat. § 77-5013. Property-tax protests share the 30-day TERC clock with income-tax appeals.

City of Omaha Finance Department

The municipal finance authority for the City of Omaha. Office at 1819 Farnam Street, 11th Floor, Omaha NE 68183. Administers city-level occupation taxes (restaurant, lodging, telecommunications), business licenses, and certain user fees. Omaha does not impose a municipal wage or earnings tax — the city-level exposure runs primarily through occupation taxes on specific business categories.

U.S. District Court — District of Nebraska, Omaha 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 Nebraska, Omaha Division, located at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza, or the U.S. Court of Federal Claims in Washington, D.C.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Omaha 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 — Omaha

An independent organization within the IRS that helps when normal channels stall. The Nebraska Local Taxpayer Advocate office serves taxpayers across Nebraska and parts of Iowa from the Omaha federal building footprint. Page: taxpayeradvocate.irs.gov.

Speak with a tax attorney about your Omaha matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, a Nebraska DOR Notice of Assessment, or a Douglas County inheritance-tax billing is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Omaha Nebraska tax

What is the Nebraska Inheritance Tax and why does Douglas County administer it?

Nebraska is one of a small handful of U.S. states (alongside Iowa, Kentucky, Maryland, New Jersey, and Pennsylvania) that imposes an inheritance tax rather than — or in addition to — a state estate tax. Nebraska has no state estate tax. Instead, under Neb. Rev. Stat. § 77-2001 through § 77-2040, the state imposes a county-administered inheritance tax on transfers from a deceased Nebraska resident, with rates depending on the heir's relationship to the decedent: 1% for immediate family above an exemption amount (spouse is fully exempt), 11% for more remote relatives, and 15% to 18% for non-relatives. The tax is filed and collected at the county level — for Omaha estates, the Douglas County Treasurer at 1819 Farnam Street, H-03. This county-administered structure is materially unusual in U.S. tax law and creates an administrative overlay distinct from federal estate-tax planning under IRC § 2001 and stepped-up basis under IRC § 1014.

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

The U.S. Tax Court holds regular trial sessions in Omaha itself at the Roman L. Hruska Federal Courthouse, 111 South 18th Plaza, Omaha NE 68102. A taxpayer anywhere in eastern Nebraska can request the Omaha trial location when filing the Tax Court petition. 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 TERC and what is its deadline?

The Nebraska Tax Equalization and Review Commission (TERC) is an independent state administrative tribunal that hears tax appeals from the Department of Revenue and county boards of equalization. It was created under Neb. Rev. Stat. § 77-5005 and sits at 301 Centennial Mall South, 4th Floor, in Lincoln. The petition deadline is 30 days from a final Department of Revenue or county-board decision under Neb. Rev. Stat. § 77-5013 — materially shorter than the federal 90-day Tax Court deadline. TERC decisions are further appealable to the Nebraska Court of Appeals within the time allowed by Nebraska appellate rules. Victory Tax Lawyers refers TERC litigation to locally admitted Nebraska counsel; we handle the Department of Revenue administrative phase directly under Nebraska Form 33 Power of Attorney.

I work at Berkshire Hathaway or one of its subsidiaries — what's different about my tax situation?

Berkshire Hathaway runs decentralized: the parent company holds the equity, but each subsidiary (Geico, BNSF Railway, Clayton Homes, See's Candies, Nebraska Furniture Mart, Pampered Chef, Borsheims, Dairy Queen, Fruit of the Loom, and many others) operates its own compensation plan. For W-2 corporate staff at Kiewit Plaza, the federal layer behaves like a standard high-income return. For investment-management and private-equity-style operators within the Berkshire portfolio, the IRC § 1061 three-year carry holding rule reclassifies short-term carried interest as ordinary income. For subsidiary-level executives, deferred-compensation arrangements under IRC § 409A and any restricted-stock or phantom-equity grants drive most of the audit exposure. The compensation structures are heterogeneous, and an audit response that works for a Geico claims executive doesn't work for a BNSF freight-operations director or a See's Candies retail manager.

I retired from Union Pacific — why is my Railroad Retirement Board pension taxed differently from Social Security?

Union Pacific employees are covered by the federal Railroad Retirement Board rather than Social Security. The RRB pays three components: Tier I (the Social-Security-equivalent portion), Tier II (the private-pension-equivalent portion), and in some cases a vested-dual-benefit. Tier I is taxed under IRC § 86 using the same 0/50/85% inclusion test that applies to Social Security — Form RRB-1099 reports it. Tier II is taxed under IRC § 72(r) as a private pension — Form RRB-1099-R reports it — and is not subject to the Social Security inclusion test. Many tax preparers mistakenly drop both Tier I and Tier II onto Form 1040 line 6 as Social Security, which produces a CP2000 notice from the IRS the following year. The fix is to amend with the correct Tier II reporting on the pension lines.

I am stationed at Offutt Air Force Base — what tax protections apply?

Offutt is home to U.S. Strategic Command and the 55th Wing in Bellevue, twelve miles south of downtown Omaha. Federally, IRC § 112 excludes combat-zone compensation from gross income for active-duty service members serving in designated zones. The Servicemembers Civil Relief Act (SCRA) protects active-duty members from forced state residency-change taxation when assigned away from a home-of-record state. The Military Spouse Residency Relief Act (MSRRA) extends similar residency protection to military spouses. Cleared researchers and defense contractors at Offutt working on classified-research programs face IRC § 174 research-and-experimental capitalization rules under the post-2017 TCJA regime. We handle the federal layer directly and refer any Nebraska residency-determination dispute through the DOR administrative track under Nebraska Form 33.

What is Nebraska's collection statute of limitations?

Neb. Rev. Stat. § 77-2786 and § 77-2793 give the Department of Revenue three years from a return's due date to assess Nebraska income tax (six years for substantial understatement of gross income exceeding 25%, with no limit for fraud or unfiled returns). Once an assessment is final and a state tax lien has been filed under Neb. Rev. Stat. § 77-2710, Nebraska's collection right continues until the debt is paid or extinguished by the taxpayer's discharge in bankruptcy or operation of law. This is materially different from the federal IRC § 6502 ten-year CSED. An Omaha taxpayer whose federal CSED expires may still face an active Nebraska state tax lien for the same tax year.

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

Yes. The IRS and the Nebraska Department of Revenue operate independently and share information through the IRS-state exchange program. A federal audit adjustment is routinely reported to Nebraska under the state's federal-change reporting rule, and vice versa. An Omaha resident's federal adjustment may further trigger a Douglas County review of inheritance-tax exposure where an estate matter is open. We coordinate the audits to prevent inconsistent positions on the federal record from costing you on the Nebraska return.

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

Yes. The Nebraska Department of Revenue accepts compromise offers under its compromise authority at Neb. Rev. Stat. § 77-378. The Department considers offers based on doubt as to collectibility, doubt as to liability, and economic hardship — standards that parallel federal IRC § 7122 analysis but with state-specific procedural rules. All Nebraska returns must be filed before consideration, and a financial-disclosure package is required. We typically run a Nebraska compromise filing in parallel with the federal Offer where both debts are real.

Can a California-Bar-admitted attorney represent me in Omaha?

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 Omaha. For Nebraska DOR administrative work, we file Nebraska Form 33 Power of Attorney and handle the matter remotely. For formal litigation at the Nebraska Tax Equalization and Review Commission, the Nebraska Court of Appeals, or the Nebraska Supreme Court, we co-counsel with locally admitted Nebraska attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court — are federal and stay entirely with our firm.

I have a Schedule F farm operation outside Omaha — what tax provisions matter most?

For an Omaha resident who farms ground in Douglas, Sarpy, Washington, Cass, Saunders, or Dodge County, Schedule F reporting captures the farm income and expenses. IRC § 175 allows current deduction (rather than capitalization) of soil-and-water conservation expenses. IRC § 179 and the bonus-depreciation regime cover equipment purchases. IRC § 1014 provides a stepped-up basis on farmland inherited from a deceased parent — routinely the largest tax benefit in a Nebraska farm succession. IRC § 2032A special-use valuation can reduce federal estate-tax exposure where farmland is materially undervalued under highest-and-best-use rules. The Nebraska Inheritance Tax overlays this with a county-level filing at the Douglas County Treasurer for Omaha-domiciled decedents.

I am a member of Omaha's Karen-American or Sudanese-American community with accounts in Myanmar or Sudan — what FBAR obligations apply?

Omaha is home to one of the largest Karen-American refugee communities in the United States and a significant Sudanese-American community resettled across North and South Omaha. FinCEN Form 114 (the FBAR) is required of any U.S. person with foreign financial accounts aggregating over $10,000 at any point during the calendar year, regardless of where the funds originated or the country of the account. Accounts held in Myanmar, Sudan, Czechia, Mexico, or any other home country are reportable. The IRS Streamlined Filing Compliance Procedures provide a path for taxpayers whose non-filing was non-willful — common in refugee and immigrant communities where the FBAR requirement was never communicated. We handle Streamlined Filing submissions, FBAR delinquency, and ITIN applications on Form W-7 for non-resident family members without a Social Security Number.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for a federal Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Nebraska follows a parallel filing-compliance posture; the Department of Revenue may assess based on the federal-change reporting rule or estimate tax when a taxpayer fails to file.

Can the IRS levy my Omaha bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at First National Bank of Omaha, Mutual of Omaha Bank, Pinnacle Bank, U.S. Bank, Wells Fargo, JPMorgan Chase, or any Nebraska-chartered institution and serve wage levies on Omaha employers including Berkshire Hathaway, Mutual of Omaha, Union Pacific, Kiewit, Werner Enterprises, FNBO, Nebraska Medicine, CHI Health, Methodist Health, and the major law firms in downtown Omaha. A timely Form 12153 CDP request halts collection while the case is reviewed by Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1). The Nebraska DOR issues parallel state tax liens under Neb. Rev. Stat. § 77-2710.

I just moved to Omaha from California — do I still owe California tax?

Possibly, depending on how clean your residency break is. California is aggressive about residency audits under R&TC § 17014 and applies a multi-factor test including time spent in California, location of permanent home, location of family, business connections, professional licenses, voter registration, and vehicle registration. Omaha's post-2020 wave of inbound migration from California has produced a steady stream of dual-state residency disputes. A high earner who claims an Omaha move on a given date but continues to maintain California ties (a home, a business, a doctor, a frequent-traveler footprint) may be assessed California tax for years after the claimed departure. Documenting domicile (Nebraska driver's license, voter registration, primary residence in Omaha, professional licenses transferred, time-in-state) is the difference between a clean break and a dual-state tax bill.

How long does a federal Offer in Compromise take to process?

An IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness. A Nebraska compromise filing under Neb. Rev. Stat. § 77-378 typically runs four to nine months on a parallel track.

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.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Nebraska statute citation references the Nebraska Revised Statutes. 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 Nebraska Department of Revenue, the Douglas County Treasurer, the U.S. Tax Court, the Nebraska Tax Equalization and Review Commission, 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 Nebraska; where a Nebraska state-court appearance or TERC 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. § 7345 — Passport Revocation
26 U.S.C. § 86 — Social Security and Tier I Railroad Retirement inclusion
26 U.S.C. § 72 — Annuities and pensions (including § 72(r) Tier II Railroad Retirement)
26 U.S.C. § 112 — Combat-zone compensation exclusion
26 U.S.C. § 174 — Research and experimental expenditures
26 U.S.C. § 1014 — Stepped-up basis at death
26 U.S.C. § 1061 — Three-year holding rule for carried interest
26 U.S.C. § 2001 — Federal estate tax
26 U.S.C. § 2032A — Special-use valuation for farm-and-ranch land
26 U.S.C. § 199A — Qualified Business Income (SSTB limitation)
Neb. Rev. Stat. § 77-2001 through § 77-2040 — Nebraska Inheritance Tax (county-administered)
Neb. Rev. Stat. § 77-2701 — Nebraska state sales and use tax (5.5%)
Neb. Rev. Stat. § 77-2705 — Nebraska sales-tax and withholding responsible-person liability
Neb. Rev. Stat. § 77-2710 — Nebraska state tax lien
Neb. Rev. Stat. § 77-2715.01 — Nebraska graduated personal income tax (top rate phasing to 3.99% under LB873)
Neb. Rev. Stat. § 77-2715.07 — Nebraska failure-to-file and failure-to-pay penalties
Neb. Rev. Stat. § 77-2734.02 — Nebraska Corporate Income Tax (top rate 5.84%, phasing down)
Neb. Rev. Stat. § 77-2784 — Nebraska interest on unpaid tax
Neb. Rev. Stat. § 77-2786 — Nebraska assessment statute of limitations
Neb. Rev. Stat. § 77-2793 — Nebraska deficiency assessment
Neb. Rev. Stat. § 77-378 — Nebraska compromise authority
Neb. Rev. Stat. § 77-5005 — Nebraska Tax Equalization and Review Commission (creation)
Neb. Rev. Stat. § 77-5013 — TERC petition window (30 days)