Insights

Micro-Captive Insurance Audits: Where the IRS Wins and Loses

ERC Audits in 2026 Defending Pandemic-Era Credit Claims

Subpart F Gets New Proposed Regulations Implementing OBBBA

IRS Crypto Letters and Form 1099-DA | What the IRS Sees Now

What is a “Custodial Interrogation” that invokes a Miranda warning?

Start With Who Is Writing the Check | The 2026 Attribution Change for Private Funds

If You’ve Been Targeted by a Tax Scam or Identity Theft | What to Do Right Now

A Look at When a Civil Examination Turns Criminal

Can a Chatbot’s Words Be “Speech”? The First Amendment Defense in AI Youth Addiction Litigation

The 2026 Fraud Loss Table | Why November 1 Matters

New 2026 Draft Individual Income Tax Returns (Forms 1040) Ask About Citizenship and Lawful Authorization to Work

The New IRS Mobile App

Jarkesy and the IRS | Is There a Seventh Amendment Right to a Jury for Tax Penalties?

Any Five Digits Will Do | The IRS, ICE, and Section 6103

IRS Extends the Section 1033(e) Livestock Replacement Period | Notice 2026-54

The Safety Valve | Appeal Waivers After Hunter

Texas Trade Secret Injunctions | The Real Trial

Trade Secret Damages in Texas After Trinseo