Insights

Tax Court in Brief | Hamilton v. Comm’r | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Pickens Decorative Stone, LLC v. Comm’r | Syndicated Conservation Easement and “In Perpetuity”

IRS Voluntary Disclosures and Criminal Employment Tax Violations

Private Foundations, Taxable Expenditures, and Excise Taxes: IRS Issues Guidance

Income Sourcing Rules | Foreign-Source and U.S.-Source Income

The IRS Issues Guidance on Self-Dealing Rules for Private Foundations

Texas Deceptive Trade Practices Act Claims

Qualified Offers: How to Make the IRS Pay Your Legal Fees

IRS Goes After Holocaust Survivor for Willful FBAR Penalty

Foreign Gifts | When Do You Have to Report Them?

Tax Court in Brief | Bunton v. Comm’r | Collection Due Process and “Last Known Address”

Tax Court in Brief | Walters v. Comm’r | Deductibility of “For Profit” Business Expenses

Tax Court in Brief | Rau v. Comm’r | Business Expense and Non-cash Charitable Contribution Deductions

Tax Court in Brief | Hacker v. Com’r | Constructive Dividends, Unexplained Deposits, and Corporate Spending

Tax Court in Brief | Sherwin Community Painters Inc. v. Comm’r | Business Expenses and Constructive Dividends

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Clary Hood, Inc. v. Comm’r | “Reasonable Compensation” and Disguised Dividend

Partnership Formations and the Income-Company Exception