Insights

Tax Court in Brief | Genecure, LLC v. Commissioner | Capital Expenses, QTDP Recapture Tax, Fraud-Related Penalty Requirements

Exempt Payments to Non-Resident Aliens and Federal Withholding

Tax Exemption and Unrelated Business Income Tax (UBIT): Rules, Modifications and Exceptions (Part 2 of 3)

Dischargeability of Divorce-Related Debts

You Received an IRS Notice CP2000, Now What?

IRS Tax Penalties and the Tax Professional Reliance Defense

Are commissions owed post-termination of employment or engagement? The Procuring-Cause Doctrine Revisited

Texas Tax Roundup | April 2022

Tax Court in Brief | Caldwell v. Commissioner | Employer Disability Compensation is Taxable Income to Employee

Tax Court in Brief | Ibrahim v. Commissioner | Deduction of Alimony or Separation Maintenance Payments

Tax Exemption and Unrelated Business Income Tax (UBIT): The Framework (Part 1 of 3)

Section 530 and IRS Employment Tax Audits: Worker Classification and Relief

Tax Court in Brief | Harrison v. Commissioner | Itemized Deductions, Charitable Contributions, Passive Income

Tax Court in Brief | Evert v. Commissioner | Extending Notice of Deficiency Deadline and Duress as an Affirmative Defense

Tax Court in Brief | Jackson v. Commissioner | What’s at Issue in Reviewing the Determination of a Collection Due Process Hearing?

Tax Court in Brief | Rogerson v. Commissioner | Passive Income, Rent of Yachts, and Reliance on Competent Tax Counsel

Texas Tax Roundup | Feb 2022 (RECOVERED!)

Bankruptcy Court | Shared Responsibility Payments | Affordable Care Act