Insights

Section 643(b) and Trusts

Tax Court in Brief | XC Foundation v. Comm’r | Tax Court Jurisdiction and Corporate Capacity to Seek Relief

Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits

Tax Court in Brief | Mining v. Comm’r | Deficiency Determination and Penalties for Underreporting and Frivolous Arguments

Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!

Employer Liability for Acts of Employee | Texas Supreme Court Revisits Vicarious Liability, the “Come-And-Go” Rule, and the “Special-Mission” Exception

Fraudulent Transfers | Badges of Fraud

Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties

Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015

Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review

Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact

Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274

Forfeiture and Reinstatement under the Texas Franchise Tax

Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability

Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement

Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties