Monetized Installment Sales Make the IRS’s “Dirty Dozen” List for the Second Straight Year
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Jan 30, 2023 Capital Gain, Installment Sale
Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Aragoni v. Comm’r | Disallowance of Deduction of Ex-Spouse’s Attorney Fees as Alimony
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Freman v. Comm’r | Innocent Spouse Relief Under Section 6015(b), (c), and (f)
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Johnson v. Comm’r | Section 179D Energy Efficient Building Property Deduction
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Mulu v. Comm’r | Accuracy-Related Penalty and No Reasonable-Cause Excuse
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Belton v. Comm’r | “Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Lim v. Comm’r | Disallowance of Charitable Contribution Deduction for Lack of Qualified Appraisal; Reasonable Cause Exception
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Shilgevorkyan v. Comm’r | Deficiency for Disallowed Mortgage Interest Deduction; Qualified Residence Interest
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Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Reviewing a Foreign Legal Structure
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Jan 24, 2023 Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, Form 5471, International Tax, IRS Disclosure, Offshore Tax, Outbound Transfer, Tax Planning
S-Corporations | Involuntary Termination of the S-Election
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Jan 20, 2023 Corporate, S Corporations
Tax Court in Brief | Lucas v. Comm’r | Deficiency for Early 401(k) Distribution; 10% Additional Tax; Exclusion for “Unable to Engage in Any Substantial Gainful Activity
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Jan 20, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Patacsil v. Comm’r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional
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Jan 20, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Texas Law Update: Statute of Limitations, the Discovery Rule, and Fraudulent Concealment
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Jan 18, 2023 Litigation, Texas Supreme Court Insights
IRS CCMs on Crypto Donations and Crypto Losses
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Jan 17, 2023 Cryptocurrency, Deductions, Digital Assets