Editorial policy
The tax information on this site is my responsibility. I'm Joshua A. Webskowski, an Enrolled Agent, an NTPI Fellow, and admitted to practice before the United States Tax Court as a non-attorney practitioner. I've worked in taxation since 2003 and have been an Enrolled Agent since April 2012.
If my name is on a page, I'm responsible for what it says.
At a glance
- Responsible for content
- Joshua A. Webskowski, EA, NTPI Fellow, USTCP
- Sources
- Primary authority: the Code, regulations, IRS guidance, court decisions
- Deadlines
- Use the date on your own notice
- Corrections
- info@besttaxpro.com, subject “Correction”
Who writes and approves the pages
I write and approve the pages covered by this policy. I may use AI tools to help with research, organization, and drafting, but I review and edit the final copy before it is published.
Pages covered by this policy show my name, credentials, and the date the content was last reviewed.
Some older blog articles were written by contract writers. As I work through those older articles, I review them against the same standards used on the newer pages. If an older article has not yet gone through that review, the site should say so.
How I check the tax information
When a page states a tax rule, I want the rule tied back to a primary source. Depending on the subject, that can include:
- the Internal Revenue Code and Treasury regulations
- the Internal Revenue Manual
- IRS notices, publications, forms, and instructions
- revenue procedures, notices, and other IRS guidance
- decisions of the United States Tax Court and other federal courts
- Minnesota Statutes and Minnesota Department of Revenue guidance for Minnesota pages
I do not rely on another tax firm's website as authority for a tax rule. If another site points me toward something worth checking, I go back to the actual statute, IRS guidance, court decision, or other primary source before I use it here.
When a page includes a specific threshold, penalty rate, procedural rule, or other figure that can change, I verify the current authority before the page is published or updated. Many pages also include a “Where these rules come from” section so you can see the authority behind the information.
The IRS revises forms, instructions, publications, and other guidance, sometimes after they are first released. That is one reason these pages need to be reviewed rather than treated as permanent.
How I handle deadlines
If an IRS notice gives you a deadline, use the date on the notice you actually received. I do not want someone calculating a deadline from a general article when the IRS has already printed the relevant date on that person's notice.
Different notices use different rules, and disaster relief or other special circumstances can affect filing, payment, or procedural deadlines. The IRS issues disaster relief that can postpone certain federal tax deadlines for affected taxpayers.
The notice in your hand is the starting point.
What I will not publish
I will not knowingly publish:
- guaranteed IRS or state tax outcomes
- guaranteed savings percentages
- guaranteed resolution timeframes
- success rates, case counts, or averages I cannot substantiate
- claims that something happens “usually” or “most of the time” unless a reliable source supports the statement
- language designed to frighten someone into hiring me
- a description of me as an attorney
- a tax rule taken from another firm's website without checking the underlying authority
- a client result that does not meet the standards in my results methodology
My books
I've written two books about IRS problems. They were written at different points in my career, and they remain part of the material I make available to taxpayers who want to learn more. A page may point you to a chapter or section of one of those books when it is relevant to the subject.
The books are not the authority for a current tax rule on this website. Before I use a tax rule on a current page, I check it against current law and current IRS guidance. That matters because tax procedures change.
What this content is, and what it is not
The pages on this site explain how federal and Minnesota tax procedures generally work. They are general information. They are not tax or legal advice for your specific situation, and reading a page does not create a professional engagement.
A webpage also cannot tell me everything that may matter in your case. Your tax years, returns, notices, account history, financial circumstances, and prior IRS or state activity can change the answer.
If the information on a webpage seems inconsistent with a notice you received, start with the actual notice and get the facts reviewed before assuming either one tells the whole story.
Reviews, corrections, and updates
Tax law and IRS procedures change. Pages covered by this policy show a Content Last Reviewed date. I review those pages periodically and update them sooner when I become aware of a change in the law, IRS procedure, form, notice, or other authority that affects the page.
Some older blog articles do not yet have a Content Last Reviewed date. Those articles have not yet gone through this review process.
When I find an error or outdated information, I correct it and update the review date. If you see something that looks wrong, I want to know. Email info@besttaxpro.com with Correction in the subject line.
Why I publish this material
I've written two books about IRS problems, and teaching people how the process works has always been part of my work. I don't expect a webpage to tell someone exactly what to do with a complicated tax problem. But I do think people make better decisions when they understand what the IRS is doing, what the important questions are, and why the answer can be different from one taxpayer to another.
The goal is to help you understand the problem before you decide what to do about it.
Frequently asked questions
Who writes the pages on this site?
I write and approve the pages covered by this policy. I may use AI tools to help with research, organization, and drafting, but I review and edit the final copy before it is published. Some older blog articles were written by contract writers and are being reviewed separately.
How do I know when a page was last reviewed?
Look for the Content Last Reviewed date on the page. That tells you when I last reviewed the content under this policy.
Why doesn’t every page give me a fixed number of days for an IRS deadline?
Because different notices use different rules, and some deadlines can be affected by special circumstances. If the IRS notice in front of you gives a deadline, use the date on that notice rather than calculating it from a general webpage.
Do you use other tax firms’ websites as sources?
Not as authority. I may see an issue discussed elsewhere, but before I publish a tax rule, I go back to the underlying statute, IRS guidance, court decision, or other primary source.
Is this tax or legal advice?
No. It is general information about federal and Minnesota tax procedures. Your own facts determine what applies to your situation.
How do I report an error?
Email info@besttaxpro.com with Correction in the subject line.
Questions about your own situation?
Start with the notice you've received and tell me what's happening.
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