Insights

Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review

Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact

Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274

Forfeiture and Reinstatement under the Texas Franchise Tax

Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability

Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement

Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties

Yeah, Science! IRS Issues Guidance Section 501 (c)(3) Scientific Organizations

Elements of Fraudulent Transfers Under Bankruptcy Code and TUFTA

IRS Issues Proposed Regulations on Section 951(a)(2)(B) Planning.

Tax Court in Brief | Palmarini Inc. v. Commissioner, Palmarini v. Commissioner | Recordkeeping and Constructive Dividends

Tax Residency Status Modification: Mexican Tax Implication

Raising Capital & Securities Law Basics

Section 6751(b) Penalty Approval Circuit Split

Fraudulent Transfers

Texas Tax Roundup—November 2022: What’s a Franchise Tax?