Insights

Tax Court in Brief | The REDI Foundation, Inc. v. Commissioner | Statutory Employee, FICA, and Form 941

Asset Protection Trusts for Cryptocurrency and Digital Assets

The Ultra Vires Exception to Sovereign Immunity in Texas

The Source of Income from the Sale of Personal Property

Texas Law and Section 271 Contractual Waiver’s of Governmental Immunity to Suit

Passport Revocations Under Section 7345

Texas Tax Roundup | March 2022

Tax Court in Brief | Metz v. Commissioner | Interplay of Criminal Tax, Civil Tax, and Civil Penalties

Tax Court in Brief | Webert v. Commissioner | Sale of Principal Residence

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and Abuse of Discretion

Tax Court in Brief | Scholz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

Ninth Circuit Opines on Section 6751(b) and its Application to Assessable Penalties

Tax Treaties and Exempt Income

IRS Issues FBAR Reference Guide

Worker Classification: Employee or Contractor?