Insights

Tax Court in Brief | Degourville v. Comm’r | Earned Income Tax Credit, Head of Household Status, and “Badges of Fraud”

Tax Court in Brief | Fabian v. Comm’r | Fraudulent Returns, Constructive Receipt, and Guilty Plea | Don’t be Like Fabian

International Tax Concepts: Tax Residency Status

Can You Go to Jail for Not Paying Your IRS Taxes?

That’s Not Income! | REIT’s Section 481(a) Adjustments Not Considered Gross Income

Dern Reminds that Settlement Language is Important in Section 104(a)(2) Physical Injury Cases

Revoking a Mark-to-Market Election with Respect to a Foreign Company

Tax Court in Brief | Clarkson v. Comm’r | Frivolous Return Penalties and “Zero Returns”

Is a Mandated Gift Deductible as a Charitable Contribution? A Review of The Meaning of “Gift” in IRC 170.

Changes to Corporate Capital in Equity Financing Transactions, Part II.

Country-by-Country Reporting: VIEs, PEs, Grantor Trusts and Other Nuances

Country-by-Country Reporting

International Tax Concepts: Dual-Status Taxpayers

The Taxpayer Bill of Rights

What Should I Do if I Missed the FBAR Filing Deadline?

Tax Court in Brief | Butterfield v. Comm’r | Travel Reimbursements and Itemized Deductions

Tax Court in Brief | Luna v. Comm’r | Disallowance of Itemized Business Deductions and Lack of Substantiation

Tax Court in Brief | Lamprecht v. Comm’r | Qualified Amended Return and Foreign Banking Reporting