Insights

Texas Law and Section 271 Contractual Waiver’s of Governmental Immunity to Suit

Passport Revocations Under Section 7345

Texas Tax Roundup | March 2022

Tax Court in Brief | Metz v. Commissioner | Interplay of Criminal Tax, Civil Tax, and Civil Penalties

Tax Court in Brief | Webert v. Commissioner | Sale of Principal Residence

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and Abuse of Discretion

Tax Court in Brief | Scholz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

Ninth Circuit Opines on Section 6751(b) and its Application to Assessable Penalties

Tax Treaties and Exempt Income

IRS Issues FBAR Reference Guide

Worker Classification: Employee or Contractor?  

Governmental Immunity Under Texas Law

Texas Supreme Court Orders on the “Save Chick-fil-A Law” in Dohlen v. City of San Antonio (April 1, 2022)

Tax Court in Brief | Bats Global Markets Holdings, Inc. v. Commissioner | Deductibility of Domestic Production Gross Receipts

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