Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties
By
Dec 30, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015
By
Dec 30, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review
By
Dec 30, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact
By
Dec 30, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274
By
Dec 30, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Forfeiture and Reinstatement under the Texas Franchise Tax
By
Dec 27, 2022 Franchise Tax, State and Local
Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))
By
Dec 23, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure
By
Dec 23, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability
By
Dec 23, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement
By
Dec 23, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties
By
Dec 23, 2022 Tax Court, The-Tax-Court-in-Brief Insights
Yeah, Science! IRS Issues Guidance Section 501 (c)(3) Scientific Organizations
By
Dec 21, 2022 Non-Profit
Elements of Fraudulent Transfers Under Bankruptcy Code and TUFTA
By
Dec 20, 2022 Bankruptcy, Fraudulent Transfers
IRS Issues Proposed Regulations on Section 951(a)(2)(B) Planning.
By
Dec 19, 2022 Alerts, Controlled Foreign Corporation (CFC), Economic Substance, GILTI, IRS Regulations, Subpart F
Tax Court in Brief | Palmarini Inc. v. Commissioner, Palmarini v. Commissioner | Recordkeeping and Constructive Dividends
By
Dec 16, 2022 Tax Court, The-Tax-Court-in-Brief Insights