Insights

Tax Court in Brief | Sestak v. Commissioner | Badges of Fraud, Bribery, and Violation of Sharply Defined Public Policy

Tax Court in Brief | Valentine v. Commissioner | Taxability of Military Pension and Disability Payments and Business Expense Substantiation

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