Insights

Micro-Captive Insurance Arrangements Disclosure

NRA Withholdings—No Guns, Just Taxes

Fundraising for your Business through Private Placements & Rule 506(b).

Tax Court in Brief | Parker v. Comm’r | Innocent Spouse Relief, Equitable Factors Under Section 6015(f)

Michigan Nonprofit Corporations: The Wolverine State’s Softer (Yet Strongly Regulated) Side

Inadvertent Termination of S Election

Holding Digital Assets Through Custodial Wallets

Tax Court in Brief | Fields v. Comm’r | IRS Automated Underreporter Program, Gifts from Employer, Accuracy-Related Penalty

Tax Court in Brief | Green Valley Investors v. Comm’r (consolidated) | Notice 2017-10 Deemed Improperly Issued; Syndicated Conservation Easements

Tax Court in Brief | Amos v. Comm’r | Net Operating Loss Deductions Denied; Penalties Proper

Obtaining Extension to Make §754 Election

The IRS Assessed an FBAR Penalty Against Me: Now What?

Some Good Deeds Do Go Punished: Private Foundation Self-Dealing Tax Consequences and Considerations

Conservation Easements and Retained Mineral Interests

Extra, Extra: IRS Division of Tax Exempt and Government Entities Releases FY2023 Program Letter

Texas Tax Roundup—October 2022: Rentals vs. Services, Drink Recipes, and More

Strategies to Recharacterize Gain with Untaxed Foreign Earnings.

The IRS Fires Warning Shot at Promoters of Employee Retention Credit (ERC)