Insights

Plan Loan Offsets | What happens to a loan against a qualified retirement plan when the plan or employment is terminated?

Withdrawal of 2006 Proposed PTEP Regulations

Tax Court in Brief | Yaguda v. Comm’r | Taxation of Unearned Income of Child; Income from S Corp; Accuracy-Related Penalty

Tax Court in Brief | Champions Retreat Golf Founders, LLC v. Comm’r | Conservation Easement Valuation; Highest and Best Use; Battle of Experts

Gain Recognition Agreements and Outbound Stock Transfers

Tax Court in Brief | Clark Raymond & Co., PLLC v. Comm’r | Partnership Intangible Assets, Economic Effect and Treas. Reg. § 1.704-1

Tax Court in Brief | Scheider v. Comm’r | Deficiency for Unreported Income; Burdens of Proof

Tax Court in Brief | Cochran v. Comm’r | Tax Court Proceeding and Automatic Stay in Bankruptcy

Service of Process on a Decentralized Autonomous Organization

Texas Tax Round Up | September 2022

Tax Court in Brief | Scheizer v. Comm’r | Charitable Contribution Substantiation and Reliance on Tax Professional

Tax Court in Brief | Sander v. Comm’r | Standing to Contest Deficiency of Another

Section 245A Overview and Requirements

TIGTA Finds IRS Is Not Always Following Procedures for Tax Liens.

Treasury Issues Proposed Regulations on IRS Appeals Procedures

International Tax Withholding | Chapter 3 of the Internal Revenue Code

Tax Court in Brief | Patitz v. Comm’r | Schedule A and Schedule C Itemized Deductions and Documentation Requirements

Tax Court in Brief | Collins v. Comm’r | Innocent Spouse Requests a Refund for Which He Did Not Pay; Denied