Law Minded

Law Minded

Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Gerrid Smith, the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification. If you’re looking for an honest, informed look at how the legal system actually operates, Law Minded offers context, clarity, and perspective you won’t find in headlines alone.

  1. Oct 14

    What Happens After You File an IRS Whistleblower Claim | Law Minded EP. 13

    Thinking about reporting tax fraud to the IRS? Most people don’t expect how long it takes, that the award is taxed, or that some claims can’t be appealed at all. Knowing these rules before you file can protect your award. In Episode 13 of Law Minded, host Gerrid Smith sits down with Alina Veneziano, tax attorney at Oberheiden, P.C., to cover what happens after you file an IRS whistleblower claim. Alina explains why most claims take years to pay out, what documents to gather before you contact a lawyer, and why you should never take data from your employer’s systems. She also covers how whistleblower awards are taxed, including the attorney fee deduction that fixes the problem created by Commissioner v. Banks, when you can appeal an award to the U.S. Tax Court, how far back the IRS will look, and how a whistleblower attorney can make or break your claim. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Intro 00:37 How long does an IRS whistleblower claim take? 02:21 What documents to gather before you call a lawyer 03:51 Are whistleblower awards taxable? 05:22 Can you appeal a denied or low award? 06:42 Is there a time limit for reporting tax fraud? 07:57 How a whistleblower attorney helps your claim 09:46 Final advice for whistleblowers Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast  If you have information about tax fraud and want to know if you qualify for an award, learn more here: https://federal-lawyer.com/whistleblower-lawyers/irs-tax/  Keywords IRS whistleblower program, IRS whistleblower award, are whistleblower awards taxable, whistleblower award taxes, Commissioner v. Banks, attorney fee deduction, IRS whistleblower timeline, IRS whistleblower appeal, U.S. Tax Court appeal, Form 211 evidence, whistleblower statute of limitations, IRS whistleblower attorney, tax fraud whistleblower, report tax fraud, Alina Veneziano, Oberheiden P.C., Law Minded podcast #LawMinded #IRSWhistleblower #TaxFraud #WhistleblowerRewards #TaxLaw #Whistleblower #LegalPodcast About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  2. Oct 7

    Report Tax Fraud and Keep Your Job | Law Minded EP. 12

    Do you know about tax fraud and wonder what happens if you report it? The IRS Whistleblower Program can pay you 15% to 30% of the money the IRS collects, but only if you meet strict rules. One wrong step can shrink your award or cost you the right to appeal. In Episode 12 of Law Minded, host Gerrid Smith sits down with Alina Veneziano, tax attorney at Oberheiden, P.C., to break down how the IRS whistleblower process really works. Alina explains who qualifies for an award, what raises or lowers the payout, how the IRS protects your identity, and what legal protections exist if your employer tries to retaliate. She also explains the key difference between mandatory awards under Section 7623(b) and discretionary awards under Section 7623(a), and why that difference affects both the size of your award and your right to appeal. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Intro 00:23 IRS whistleblower eligibility requirements 01:36 How the IRS sets your 15% to 30% award 03:26 Will the person you report find out it was you? 05:20 Can your employer fire you for reporting? 06:36 Mandatory vs. discretionary awards: 7623(b) vs. 7623(a) 08:36 Wrap-up  Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@UCGX63d0Na5MwJWzr2xYv4pQ   If you have information about tax fraud and want to know if you qualify for an award, learn more here: https://federal-lawyer.com/whistleblower-lawyers/irs-tax/  Keywords IRS whistleblower program, IRS whistleblower award, tax whistleblower, IRS whistleblower reward, how to report tax fraud, report tax evasion to IRS, IRS Form 211, whistleblower eligibility requirements, Section 7623(b), Section 7623(a), mandatory whistleblower award, discretionary whistleblower award, $2 million threshold, 15% to 30% award, whistleblower confidentiality, whistleblower retaliation protection, Taxpayer First Act, IRS anti-retaliation law, U.S. Tax Court appeal, IRS whistleblower office, original source rule, tax fraud whistleblower attorney, Alina Veneziano, Oberheiden P.C., Law Minded podcast #LawMinded #IRSWhistleblower #TaxFraud #WhistleblowerRewards #TaxLaw #Whistleblower #legalpodcast  About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  3. Sep 30

    How to Become an IRS Whistleblower (and Get Paid) | Law Minded EP. 11

    How does the IRS Whistleblower Program work, and who can get paid for reporting tax fraud? Tax attorney Alina Veneziano of Oberheiden, P.C. explains eligibility, award amounts, and how to file an IRS whistleblower claim the right way. The short answer: the IRS pays whistleblowers who voluntarily report specific, credible tax fraud as the original source of the information. Successful claims can earn an award of 15% to 30% of what the IRS collects. In this episode of Law Minded, host Gerrid Smith sits down with tax attorney Alina Veneziano of Oberheiden, P.C. to break down the IRS Whistleblower Program from start to finish. The discussion covers who is eligible to file a whistleblower claim, why people come forward, what kinds of tax fraud can be reported, and how to submit a claim that the IRS takes seriously. Alina explains that to qualify, a whistleblower must provide information voluntarily, be the original source, and sign the submission under penalty of perjury. Current and former Treasury employees, federal employees who learned the information through their jobs, and anyone legally barred from sharing it are excluded. She walks through the most common violations reported, including offshore tax evasion, unreported foreign accounts and FBAR violations, unpaid payroll taxes, abusive micro-captive insurance, syndicated conservation easements, cryptocurrency noncompliance, Employee Retention Credit (ERC) fraud, pandemic relief loan fraud, and underreported income. Claims can target individuals as well as corporations, partnerships, LLCs, trusts, and tax-exempt organizations. When the conduct also involves the Bank Secrecy Act, securities law, or sanctions, the case may involve FinCEN, the SEC, the CFTC, or OFAC alongside the IRS. Alina also explains how to file IRS Form 211, the Application for Award for Original Information, and warns about a common mistake: filing a similar form that reports the tip but carries no award. She covers what supporting documents matter most and why working with a whistleblower attorney can add credibility with the IRS. This episode is designed for employees, former employees, business insiders, and anyone who has seen tax fraud and wants to know whether they qualify for an IRS whistleblower award. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents IRS whistleblowers and taxpayers in federal tax matters. Timestamps 00:00 Introduction to Law Minded and the IRS Whistleblower Program 00:23 What is the IRS Whistleblower Program and who is eligible 01:35 Why people become IRS whistleblowers and award amounts 03:00 Types of tax fraud you can report to the IRS 04:27 Reporting corporations, LLCs, trusts, and other entities 05:52 How to file IRS Form 211 for a whistleblower award 07:23 Why supporting evidence makes or breaks a claim 08:18 How a whistleblower attorney adds credibility with the IRS 09:29 Closing remarks Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast  If you have information about tax fraud and want to know if you qualify for an award, learn more here: https://federal-lawyer.com/whistleblower-lawyers/irs-tax/  Keywords IRS whistleblower program, IRS whistleblower award, how to report tax fraud, IRS Form 211, IRS whistleblower attorney, tax whistleblower lawyer, IRS Whistleblower Office, whistleblower eligibility, report tax evasion, offshore tax evasion, FBAR violations, payroll tax fraud, Employee Retention Credit fraud, ERC fraud, micro-captive insurance, syndicated conservation easement, cryptocurrency tax fraud, corporate tax fraud, original source information, Oberheiden #lawminded #legalpodcast #legalinsights #irs #irswhistleblower #whistleblower #taxfraud #taxlaw About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  4. Sep 23

    Will Asking the IRS for Relief Trigger an Audit? | Law Minded EP. 10

    Many taxpayers who qualify for penalty relief never request it because they are afraid that raising their hand will invite an audit. It is one of the most common concerns about the process, and the honest answer has an important nuance. In this conversation, host Gerrid Smith sits down with tax attorney Alina Veneziano of Oberheiden, P.C. to address the audit question directly and explain what a tax attorney adds to a penalty case. The discussion covers whether requesting abatement raises audit risk, what a taxpayer discloses that could create exposure, and why representation can change both the outcome and how the IRS views the request. Alina explains that requesting abatement does not by itself increase audit likelihood, since the IRS evaluates the request separately from its examination function, but that the content of a submission matters. Admissions about weak internal controls or inconsistencies across tax years can create real risk. She then describes what counsel brings, from selecting the strongest path and spotting lesser-known exceptions to positioning a case for appeals before a denial ever arrives. The episode closes on why professional representation signals to the IRS that a taxpayer is serious and well advised. This episode is designed for taxpayers, business owners, and anyone weighing whether to pursue penalty relief and wondering whether it is worth the risk. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Introduction to Law Minded and the episode topic 00:25 Does requesting relief trigger an audit 02:20 What a tax attorney adds to your case 03:50 Closing remarks Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast  If you are facing IRS penalties or a tax controversy, learn more here: https://federal-lawyer.com/tax-attorney/back-tax-relief/irs-penalty-abatement/   Keywords IRS audit risk, penalty abatement, IRS red flags, tax attorney representation, reasonable cause, IRS examination, penalty relief, audit triggers, tax controversy, federal tax defense, IRS compliance, internal controls, tax attorney, IRS audit, penalty request, multiple tax years, IRS relief, audit correlation, tax representation, Oberheiden #lawminded #legalinsights #legalpodcast #irs #taxlaw #irsaudit #penaltyabatement About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  5. Sep 16

    5 Reasons the IRS Rejects Penalty Requests | Law Minded EP. 9

    Many penalty abatement requests fail for reasons that have nothing to do with the underlying facts. Taxpayers who file on their own tend to make the same avoidable mistakes, and understanding those mistakes is often the difference between relief and a denial, plus a second chance most people do not know they have. In this conversation, host Gerrid Smith sits down with tax attorney Alina Veneziano of Oberheiden, P.C. to identify the most common self-filing mistakes and what to do when the IRS says no. The discussion covers why vague, unsupported requests fail, how taxpayers misjudge their own eligibility, the timing and identification errors that cause delays, and the appeals process available after a denial. Alina catalogs the errors she sees most, from inadequate documentation and generic letters to misunderstanding first-time abatement, failing to name the exact penalties and tax years in dispute, and adopting an adversarial tone with a discretionary decision-maker. She then explains that a denial is not the end: taxpayers have a right to appeal through the IRS Independent Office of Appeals, generally by written protest within thirty days, and she describes how an appeal becomes an opportunity to reframe the narrative and add missing evidence. This episode is designed for taxpayers and business owners preparing a request on their own, and for anyone who has already received a denial and wants to know their options. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Introduction to Law Minded and the episode topic 00:10 The mistakes that get penalty requests denied 02:20 How to appeal an IRS denial Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast  If you are facing IRS penalties or a tax controversy, learn more here: https://federal-lawyer.com/tax-attorney/back-tax-relief/irs-penalty-abatement/  Keywords IRS penalty denial, penalty abatement mistakes, IRS appeals, Independent Office of Appeals, reasonable cause, written protest, first-time abatement, IRS documentation, DIY tax relief, penalty request errors, tax controversy, IRS denial letter, penalty abatement appeal, IRS penalties, statutory deadline, applicable tax years, IRS relief, appeal deadline, penalty relief, Oberheiden #lawminded #legalinsights #legalpodcast #irs #taxlaw #penaltyabatement #irsappeals Subscribe to Law Minded for in-depth conversations on government investigations, enforcement actions, and legal processes, featuring insights from professionals who have worked inside the system. About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  6. Sep 9

    Can You Blame Your CPA for an IRS Penalty? | Law Minded EP. 8

    Most business owners trust their accountant to get it right. But when a tax preparer makes a mistake, it is often the taxpayer who receives the penalty notice, and that raises a hard question about who is actually responsible to the IRS. In this conversation, host Gerrid Smith sits down with tax attorney Alina Veneziano of Oberheiden, P.C. to examine what happens when a professional's error causes non-compliance. The discussion explains when reliance on a CPA is a valid defense for the taxpayer, what the IRS expects a taxpayer to have done in choosing and working with that professional, and the separate penalties the preparer can face personally. Alina explains that reliance on a competent, trusted advisor can support abatement, but only through the reasonable cause standard and only when the reliance was genuinely reasonable. She lays out the self-test a taxpayer should apply, then flips the perspective to the preparer side, walking through the code sections the IRS uses to penalize preparers for unreasonable positions and administrative failures, and how serious misconduct can escalate to suspension or prosecution. The episode closes on how a preparer defends against a penalty when the error was honest. This episode is designed for business owners, taxpayers, CPAs, enrolled agents, and tax professionals who want to understand where responsibility falls when a return is wrong. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Introduction to Law Minded and the episode topic 00:30 When reliance on your CPA is a valid defense 02:20 The penalties preparers face themselves 04:05 How a preparer requests penalty abatement Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast/  If you are facing IRS penalties or a tax controversy, learn more here: https://federal-lawyer.com/tax-attorney/back-tax-relief/irs-penalty-abatement/   Keywords IRS penalties, CPA error, tax preparer penalties, reasonable cause, professional reliance defense, IRC 6694, IRC 6695, preparer misconduct, tax return error, penalty abatement, IRS due diligence, enrolled agent, accountant liability, tax controversy, preparer penalty abatement, negligence penalty, IRS penalty defense, good faith reliance, tax professional, Oberheiden #lawminded #legalinsights #legalpodcast #irs #taxlaw #cpa #taxpreparer Subscribe to Law Minded for in-depth conversations on government investigations, enforcement actions, and legal processes, featuring insights from professionals who have worked inside the system. About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

  7. Sep 2

    Why Most IRS Penalty Requests Get Rejected | Law Minded EP. 7

    Requesting IRS penalty relief is not just a matter of asking. The difference between an approved request and a rejected one usually comes down to evidence, timing, and how the request is presented. Most taxpayers who try it alone never learn what actually moves the decision. In this episode of Law Minded, tax attorney Alina Veneziano of Oberheiden, P.C. explains what actually works when requesting abatement. The discussion covers the reasonable cause standard the IRS applies, the strict eligibility rules for first-time abatement, how long a decision really takes, whether to pay the penalty before you fight it, and the documentation that supports a winning request. Alina explains reasonable cause as a facts-and-circumstances test measured against ordinary care and prudence and discusses the situations the IRS recognizes for both individuals and businesses. She details who qualifies for first-time abatement and the limits on using it, sets realistic expectations on timelines that can run from an immediate decision to more than a year, and weighs the strategic case for paying first to stop interest from compounding. The episode closes with a discussion of the documentation and written narrative needed to support a request and why a request is very unlikely to succeed without them. This episode is designed for taxpayers, business owners, and anyone preparing to request IRS penalty relief who wants to avoid the mistakes that can lead to a denial. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps 00:00 Introduction to Law Minded and the episode topic 00:10 Reasonable cause: the key to approval 01:25 First-time abatement eligibility rules 02:50 How long the IRS takes to respond 03:55 Should you pay the penalty first 05:45 The documentation that supports your request 07:50 What if you already paid the penalty Follow and Connect Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70  Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193  YouTube: https://www.youtube.com/@lawmindedpodcast  If you are facing IRS penalties or a tax controversy, learn more here: https://federal-lawyer.com/tax-attorney/back-tax-relief/irs-penalty-abatement/  Keywords IRS penalty abatement, reasonable cause, first-time abatement, Form 843, penalty relief, IRS penalty request, penalty abatement denial, IRS documentation, reasonable cause letter, IRS timelines, tax controversy, installment agreement, financial hardship, failure to file, failure to pay, IRS interest, tax penalty relief, IRS narrative statement, back taxes, Oberheiden #lawminded #legalinsights #legalpodcast #irs #taxlaw #penaltyabatement #reasonablecause Subscribe to Law Minded for in-depth conversations on government investigations, enforcement actions, and legal processes, featuring insights from professionals who have worked inside the system. About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight without unnecessary jargon or oversimplification.

  8. Aug 26

    The IRS Penalty That Can Cost You 25% of Your Tax Bill | Law Minded EP. 6

    IRS penalties can pile up fast, and for many taxpayers the first real question is a simple one: can any of this be reduced or removed? IRS penalty abatement is the formal process for requesting exactly that relief, and it is available to far more individuals and businesses than most people realize. In this conversation, host Gerrid Smith sits down with tax attorney Alina Veneziano of Oberheiden, P.C. to break down how penalty abatement actually works. The discussion explains the three main paths to relief, which penalties the IRS assesses most often, how those penalties add up, and the first step a taxpayer takes to pursue relief. Alina walks through the difference between first-time abatement, reasonable cause relief, and statutory exceptions, and clarifies that both individuals and business entities can request abatement. She explains the most common penalties, including failure to file and failure to pay, why the failure-to-file penalty is the one that grows fastest, and the additional penalties that apply specifically to businesses, such as payroll tax deposit failures. The episode closes with how the process begins, from a simple phone call for first-time relief to Form 843 and a written narrative for reasonable cause. This episode is designed for taxpayers, business owners, self-employed individuals, and anyone who has fallen behind and wants a clear starting point for reducing IRS penalties. Alina Veneziano is a tax attorney at Oberheiden, P.C., where she represents individuals and businesses in tax controversy matters before the IRS. Timestamps  00:00 Introduction to Law Minded and the episode topic 00:10 What penalty abatement is and the three types of relief 01:35 How much a first-time taxpayer can get abated 02:10 The most common IRS penalties 03:25 Why failure to file grows to a 25% cap 03:50 Penalties unique to businesses 05:00 How to start: the phone call and Form 843 Follow and Connect  Spotify: https://open.spotify.com/show/6k4xE7cVpCHHnIdjNCg1X1?si=c4e876e3f3304f70   Apple Podcasts: https://podcasts.apple.com/us/podcast/law-minded/id1878102193   YouTube: https://www.youtube.com/@lawmindedpodcast  If you are facing IRS penalties or a tax controversy, learn more here: https://federal-lawyer.com/tax-attorney/back-tax-relief/irs-penalty-abatement/ Keywords  IRS penalty abatement, penalty abatement, IRS penalties, first-time abatement, reasonable cause, statutory exception, failure to file penalty, failure to pay penalty, estimated tax penalty, accuracy-related penalty, Form 843, IRS tax relief, penalty relief, back taxes, payroll tax penalties, failure to deposit, business tax penalties, IRS compliance, tax controversy, Oberheiden #lawminded #legalinsights #legalpodcast #irs #taxlaw #penaltyabatement #taxrelief Subscribe to Law Minded for in-depth conversations on government investigations, enforcement actions, and legal processes, featuring insights from professionals who have worked inside the system. About Law Minded Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Oberheiden, P.C., the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification.

About

Law Minded is a podcast that takes a clear, practical look at how the legal system works behind the scenes. Hosted by Gerrid Smith, the show focuses on government investigations, enforcement actions, and regulatory issues that often feel complex or hard to follow from the outside. Each episode features conversations with former government officials, attorneys, and professionals who have worked directly inside the system. They share real-world experience on how investigations begin, how enforcement decisions are made, and what these processes look like in practice, not just in theory. Law Minded is designed for lawyers, attorneys, business leaders, compliance professionals, and clients who want a better understanding of government enforcement and legal risk. The discussions are thoughtful, straightforward, and focused on practical insight, without unnecessary jargon or oversimplification. If you’re looking for an honest, informed look at how the legal system actually operates, Law Minded offers context, clarity, and perspective you won’t find in headlines alone.