Insights

Fundraising for your Business through Private Placements & Rule 506(b).

Tax Court in Brief | Parker v. Comm’r | Innocent Spouse Relief, Equitable Factors Under Section 6015(f)

Michigan Nonprofit Corporations: The Wolverine State’s Softer (Yet Strongly Regulated) Side

Inadvertent Termination of S Election

Holding Digital Assets Through Custodial Wallets

Tax Court in Brief | Fields v. Comm’r | IRS Automated Underreporter Program, Gifts from Employer, Accuracy-Related Penalty

Tax Court in Brief | Green Valley Investors v. Comm’r (consolidated) | Notice 2017-10 Deemed Improperly Issued; Syndicated Conservation Easements

Tax Court in Brief | Amos v. Comm’r | Net Operating Loss Deductions Denied; Penalties Proper

Obtaining Extension to Make §754 Election

The IRS Assessed an FBAR Penalty Against Me: Now What?

Some Good Deeds Do Go Punished: Private Foundation Self-Dealing Tax Consequences and Considerations

Conservation Easements and Retained Mineral Interests

Extra, Extra: IRS Division of Tax Exempt and Government Entities Releases FY2023 Program Letter

Texas Tax Roundup—October 2022: Rentals vs. Services, Drink Recipes, and More

Strategies to Recharacterize Gain with Untaxed Foreign Earnings.

The IRS Fires Warning Shot at Promoters of Employee Retention Credit (ERC)

The Methods (and Madness) of Transfer Pricing for Tangible and Intangible Property

Tax Court in Brief | Richard J. O’Neill Trust v. Comm’r | Application for Tentative Refund, Claim of Right, Mitigation, and Equitable Recoupment