Insights

The Doctrine of Constructive Receipt

You Received an IRS CP518 Notice. Now what?

A Win for Taxpayers | Section 6330(d)(1) is a Nonjurisdictional Deadline

FARA, J’Accuse!

You Received an IRS CP504 Notice, Now What?

Texas Religious Organizations Property Tax Exemption

Tax Court in Brief | Treece Financial Services Group v. Comm’r/Treece Investment Advisory Corp. v. Comm’r | VCSP and IRS Discretion

Tax Court in Brief | Sezonov v. Commisioner | Side Gigs and Passive Activities

Tax Court in Brief | Bindel v. Commissioner | FYI: Wages are Taxable . . . Yes, Really

Texas Courts and Subject Matter Jurisdiction

Representation of Texas Nonprofit Corporations

Tax Court in Brief: Kohout v. Commissioner: Reconstructing Accounting, Voluminous Writings, and Passthrough Loss

The Texas Constitution and the Open Courts Provision

The Section 962 Election

The IRS and Nominee Liability

Collateral Estoppel in Texas

Tax Court in Brief | Pediatric Impressions Home Health, Inv. v. Comm’r | Common Law Employees, Section 530 Relief, and Penalties

Tax Court in Brief | Mihalik v. Commissioner | “De Minimus” Fringe Benefit Under Sec. 132