Insights

Procedimiento simplificado ante el IRS para extranjeros fuera de EUA

By Freeman Law Feb 01, 2023 Cross-Border Tax Insights, International Tax

Florida Sales Tax on Ticket Sales for the Sunshine State’s Nonprofits

By Cory Halliburton Jan 31, 2023 Non-Profit, Sales and Use Tax

Monetized Installment Sales Make the IRS’s “Dirty Dozen” List for the Second Straight Year

By Freeman Law Jan 30, 2023 Capital Gain, Installment Sale

Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation

By Freeman Law 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

By Freeman Law 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)

By Freeman Law 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

By Freeman Law 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

By Freeman Law 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

By Freeman Law 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

By Freeman Law 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

By Freeman Law Jan 27, 2023 Tax Court, The-Tax-Court-in-Brief Insights

The IRS and Abusive Trust Arrangements: Non-Grantor Trusts

By Jason B. Freeman Jan 25, 2023 Trust, Trusts

Reviewing a Foreign Legal Structure

By Freeman Law Jan 24, 2023 Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, Form 5471, International Tax, IRS Disclosure, Offshore Tax, Outbound Transfer, Tax Planning

Fraudulent Transfers | Insolvency

By Freeman Law Jan 23, 2023 Bankruptcy, Fraudulent Transfers

S-Corporations | Involuntary Termination of the S-Election

By Freeman Law 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

By Freeman Law 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

By Freeman Law Jan 20, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Texas Law Update: Statute of Limitations, the Discovery Rule, and Fraudulent Concealment

By Cory Halliburton Jan 18, 2023 Litigation, Texas Supreme Court Insights