Insights

Tax Court in Brief | Domdom v. Comm’r | Foreign Earned Income and Tax Home for U.S. Income Tax

Tax Court in Brief | Sparta Pink Property, LLC v. Comm’r | Conservation Easement and Additional Fodder for Circuit Split

Flint Demonstrates the Risks in Trying to Make a Willful IRS Streamlined Filing Non-Willful

Lawyers and Leadership – Trust is more important now than ever

The IRS Appeals Office

Texas Legislature Adds Suits After Redetermination as Option to Challenge State Tax Assessments

Is a Stiftung a Foreign Trust? Form 3520 Penalties?

Buff was Kind of Weak: FBAR Penalties

Tax Court in Brief | Deitch v. Comm’r; and Barry v. Comm’r | Deductible Interest Under IRC 163

Tax Court in Brief | Warner Enters., Inc. v. Comm’r | TEFRA and Partner’s Belated Objection to Penalty Determination

Changes to Corporate Capital in Equity Financing Transactions

Can Trustees Avoid Transfers Made Pursuant to Divorce Decrees or Other Agreements Incident to Divorce?

The 2022 Global Penalty Relief | Notice 2022-36 | Who qualifies and who does not? Relevant Implications for taxpayers with international assets/accounts

How Do I Know if I Have an IRS Form 3520/3520-A Filing Obligation?

Moments in Tax History | The Child Labor Tax Case | What’s a Tax?

Plea to the Jurisdiction

Tax Court in Brief | Medtronic, Inc. v. Comm’r | Section 482, Comparable Uncontrolled Transaction, Comparable Profits Method

Minnesota Nonprofit Corporations — Bread and Butter Regulatory Considerations