Insights

Tax Court in Brief | Vorreyer v. Comm’r | Thoma v. Comm’r | Dowson v. Comm’r | Deductibility of S Corp Expense Paid by Shareholder

Tax Court in Brief | Goddard v. Comm’r | Collection Due Process, Penalties for Failure to Register a Tax Shelter

Is Your Trade Associations prepared for IRS audit? IRS Issues Technical Guidance for 501(c)(6) Organizations

What 2022 Has Taught Us About FBAR Willfulness

Insurance Considerations for Nonprofit Organizations

Section 965 Tax Installment Payments Are Not Guaranteed

Texas Tax Roundup | August 2022

Tax Court in Brief | Estate of Clemons v. Comm’r | Dangers of FBAR, Accuracy-Related Penalties, and Foreign Assets

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.