Insights

Tax Court in Brief | Porter v. Commissioner | Claim for Abatement of Interest

Tax Court in Brief | Golditch v. Commissioner | Collection Due Process and Frivolous Arguments

Tax Court in Brief | Addis v. Commissioner | Collection Due Process and Frivolous Positions

Tax Court in Brief | Villanueva v. Comm’r | Net Operating Losses and Carry Forward

Navigating the Branch Profits Tax

Bankruptcy and IRC Section 4980H

Notable Tax Takeaways from President Biden’s Budget

The OECD Proposes Rules for Intermediary Crypto-Asset Reporting, Due Diligence

Court Declares IRS Micro-Captive Notice 2016-66 Unlawful: What Taxpayers Should Do Now

Sirius XM Radio, Inc. v. Texas Comptroller (March 25, 2022) Texas Supreme Court Addresses Texas Franchise Tax Apportionment

Tax Court in Brief | Oxbow Bend, LLC v. Comm’r | Conservation Easement and “Initial Determination” of Penalties

Withholding Agents and FDAP Income

Effectively Connected Income

Joint Committee on Taxation Report on Tax Treatment of Charitable Contributions

FDAP Income

FinCEN Provides Reminder About BSA Reporting Requirements

Turnover of Tax Refunds in Bankruptcy

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment