Law Office of James D. Lynch, PLLC

03/25/2026

🚨NEW SCAM ALERT 🚨

A new text message scam is going around Illinois and other states. It includes a photo of what appears to be an official notice for a traffic violation hearing. The document may look legit at first glance, even listing Illinois statutes, but there are some clear red flags:

🔴 No name listed for the alleged violator
🔴 “Judge” and “Clerk of the Court” both listed as John Smith
🔴 Instructions to scan a QR code or follow a link

Let’s be clear: Law enforcement and the courts will NOT send text messages asking you to pay citations or scan a QR code.

If you receive a message like this:
❌ Do NOT scan the QR code (we blurred it out because we know someone would try it)
❌ Do NOT click any links
❌ Do NOT provide personal or payment information

Simply delete the message.

If you’re unsure whether something is legitimate, contact your local police department or the court directly using verified contact information.

And seriously… “Judge John Smith”…? That’s your first clue 👀 (No offense to any real Judge John Smiths out there, we’re sure you’re doing great work!)

Stay alert and help spread the word!

10/20/2025

Check and manage your tax information with an IRS account. For personal and business taxes and tax professionals.

02/03/2024

Another scam letter - Tax Investigation Public Lien Records

Some taxpayers have received fraudulent letters claiming the state will seize their assets and property for unpaid taxes unless payment is made within seven days. These illegitimate letters appear to originate from a county office where the taxpayer is located.

For years, criminals have used aggressive and threatening scam faxes, letters, and phone calls impersonating state and federal agencies. The criminals demand immediate payment, often via a specific payment method, and threaten to seize assets and property or significantly increase the liability if you fail to pay or provide sensitive personal information.

Be incredibly wary whenever you receive unexpected messages like these, as they can be a trap. The criminals’ threats are designed to get you to react by calling the criminals’ phone number or clicking on a fake link to solve the problem. The consequences can be catastrophic. Not only can you lose your money, but if you click on links in scam emails or texts, you also could become a victim of identity theft or have malware installed on your phone or computer.

If you receive an unexpected message of this type, do not call the phone number or use the website or link provided in the letter, email or text. Most importantly, do not give the sender personal information or money.

12/30/2023

Keeping well-organized records can make it easier to prepare your tax return this filing season. Accurate records may help you find overlooked credits and deductions or avoid errors that may result in delays that slow your refund. for tax filing season by checking twice for all your documents before you file.

Learn more: www.irs.gov/getready

12/21/2023

401(k) limit increases to $23,000 for 2024, IRA limit rises to $7,000

The Internal Revenue Service announced that the amount individuals can contribute to their 401(k), 403(b), and most 457 plans in 2024 has increased to $23,000, up from $22,500 for 2023. The limit on annual contributions to an IRA increased to $7,000, up from $6,500.

The catch-up contribution limit for employees aged 50 and over who participate in 401(k), 403(b), and most 457 plans, as well as the federal government’s Thrift Savings Plan remains $7,500 for 2024. Therefore, participants in 401(k), 403(b), and most 457 plans, as well as the federal government's Thrift Savings Plan who are 50 and older can contribute up to $30,500, starting in 2024. The IRA catch-up contribution limit for individuals aged 50 and over remains $1,000 for 2024.

(512) 745-6347 (Texas)
(714) 745-3875 (California)

08/31/2023

Furthering your education can be expensive. wants students to know about all the tax credits and deductions available to help you cover your education costs. Online tools will help you figure out if you’re eligible.

Get started at www.irs.gov/education

08/05/2023

warns about a surge of summer scams targeting taxpayers through email and text, promising bogus refunds and offering to “fix” tax problems. Don’t fall for them! https://ow.ly/Yi5250Pinxo

07/21/2022

Difference Between a Business and a Hobby for Tax Purposes

A hobby is any activity that a person pursues because they enjoy it and with no intention of making a profit. People operate a business with the intention of making a profit.

Many people engage in hobby activities that turn into a source of income. However, determining if that hobby has grown into a business can be confusing.

To help simplify things, the IRS has established factors taxpayers must consider when determining whether their activity is a business or hobby.

These factors are whether:

● The taxpayer carries out activity in a businesslike manner and maintains complete and accurate books and records.
● The taxpayer puts time and effort into the activity to show they intend to make it profitable.
● The taxpayer depends on income from the activity for their livelihood.
● The taxpayer has personal motives for carrying out the activity such as general enjoyment or relaxation.
● The taxpayer has enough income from other sources to fund the activity
● Losses are due to circumstances beyond the taxpayer's control or are normal for the startup phase of their type of business.
● There is a change to methods of operation to improve profitability.
● The taxpayer and their advisor have the knowledge needed to carry out the activity as a successful business.
● The taxpayer was successful in making a profit in similar activities in the past.
● The activity makes a profit in some years and how much profit it makes.
● The taxpayer can expect to make a future profit from the appreciation of the assets used in the activity.

All factors, facts, and circumstances with respect to the activity must be considered. No one factor is more important than another.

If a taxpayer receives income from an activity that is carried on with no intention of making a profit, they must report the income they receive on Schedule 1, Form 1040, line 8.

03/30/2022

Filing an Extension to Get an Automatic Six More Months to File

For most individual taxpayers, the tax filing and payment deadline is Monday, April 18, 2022. Those who need more time to complete their return can request an automatic six-month extension to file. The extension allows for extra time to gather, prepare and file paperwork with the IRS.

This extension gives taxpayers until October 17 to file their tax return. Taxpayers must request an extension to file by the regular April 18th due date of their return, or they may face a failure to file penalty.

However, taxpayers should be aware that an extension to file their return doesn’t grant them an extension to pay their taxes. They should estimate and pay any owed taxes by their regular deadline to help avoid possible penalties.

Taxation, Business Law, Contracts & Agreements, Wills, Trusts, Estate Planning, Debtor-Creditor Relations, Bankruptcy, Immigration, and Real Estate Law. Law Office of James D. Lynch | Round Rock Tax Attorney | Austin | San Antonio | Houston | Dallas | El Paso | Los Angeles | Orange County | Palm Spr...

03/15/2022

The Difference Between Standard and Itemized Deductions

Taxpayers have two options when completing a tax return: take the standard deduction or itemize their deductions. Taxpayers should use the option that gives them the lowest overall tax.

The standard deduction amount increases slightly every year and varies by filing status. The standard deduction amount depends on the taxpayer's filing status, whether they are 65 or older or blind, and whether another taxpayer can claim them as a dependent. A married individual filing as married filing separately cannot take the standard deduction if the other spouse itemizes deductions - if one spouse itemizes on a separate return, both must itemize.

Itemized deductions that taxpayers may claim include: state and local income or sales taxes, real estate and personal property taxes, home mortgage interest, mortgage insurance premiums on a home mortgage, personal casualty and theft losses from a federally declared disaster, gifts to a qualified charity, and unreimbursed medical and dental expenses that exceed 7.5% of adjusted gross income.

12/27/2021

Holiday Scam Reminder: Gift Cards Are Never Used To Make Tax Payments

This holiday season the IRS reminds taxpayers that the IRS does not ask for (or accept) gift cards as payment for a tax bill. However, that doesn’t stop scammers from targeting taxpayers by asking them to pay a fake tax bill with gift cards.

Here's how this scam usually happens: A scammer posing as an IRS agent will call the taxpayer (or leave a voicemail with a callback number) telling them that they must pay a fake tax bill or a fictitious tax penalty. The scammer will then instruct the taxpayer to buy gift cards from various stores. Once the taxpayer buys the gift cards, the scammer will ask the taxpayer to provide the gift card number and PIN numbers.

The IRS will never call to demand immediate payment, nor will the IRS demand the taxpayer use a specific payment method such as a gift card. Gift cards make great presents for loved ones, but they cannot be used to pay taxes.