Insights

Tax Court in Brief | Eze v. Commissioner | Schedules C and C2 Business Expense Deductions of a Sole Proprietorship

Collins Reminds that Corrective Actions Alone do not Always Negate Willful FBAR Penalties

A Crypto Quagmire: Civil and Criminal Charges Filed against a Coinbase Manager for Insider Trading of Securities

Filing an IRS Whistleblower Claim – Insight from Director Hinman

E Pluribus Unum – A Child’s Question Leads to a Silent Courtroom

Moments in Tax History | Eisner v. Macomber | Income, an Origin Story

Tax Court in Brief | Hall v. Commissioner | Additions to Tax for Underpayments and Income from Trusts

Tax Court in Brief | Elstein v. Commissioner | Reasonable Cause Defense for Failure to File

Tax Court in Brief | Kinney v. Commissioner | Schedule C Deductions Legal Fees, Insurance, Car and Travel Expenses

Can a Professional Services Firm Limit its Liability by Contract? A Look at Texas, New Mexico, and Oklahoma Law

Your Guide to Starting a Business in Mexico

Tax Court in Brief | Thompson v. Commissioner | Conservation Easements: Donor Improvement Carve-Outs and Supervisory Approval for Valuation Penalties

Tax Court in Brief | Rojas v. Commissioner | Deduction of Alimony and Child Support Under IRC Section 215

Tax Court in Brief | Soler v. Commissioner | Innocent Spouse Relief Under 6015(b) and (f) Denied

Tax Court in Brief | Gonzalez v. Commissioner | Proving Up Business Expenses

Tax Court in Brief | Pettennude v. Commissioner | A Warning to All Tax Matters Partners Under TEFRA

Applying Texas Sales and Use Tax to New Construction and Real Property Repair and Remodeling Services

Arbitration | A Look-Back on an Arbitration Effort to Remember