Insights

Tax Court in Brief | Lipka v. Comm’r | Collection Alternatives, Economic Hardship, and Abuse of Discretion

Tax Court in Brief | Hallmark v. Comm’r | No Equitable Tolling of 90-Day Deadline to Petition Notice of Deficiency

U.S. and Mexico | Trademark Royalties and Tax Considerations

IRS Issues Guidance on FBAR: LB&I FBAR Practice Unit

Can I Deduct Cryptocurrency Losses?

Taxation of IRA Distributions | The 60-Day Rollover Requirement and A Fraud Exception

Tax Court in Brief | Servance v. Comm’r | Tier 1 Railroad Retirement Benefits, Claim-of-Right Doctrine, Rescission Doctrine

Tax Court in Brief | Tillman-Kelly v. Comm’r | Reporting Amounts Received in Settlement of Employment Lawsuit

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