Insights

Software | What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

Tax Court in Brief | Hoops, LP v. Commissioner: Deductibility of Deferred Compensation

Tax Court in Brief | Hicks v. Commissioner: Dependency Deductions

The Closer-Connection Exception

Tax Treaty-Based Return Reporting Disclosures

The Substantial Presence Test

Types of Contracts in Texas

Purging the PFIC Taint

Crypto Mining and Retirement Accounts

Actions (and Inactions) Matter with Innocent Spouse Relief | Jones v. Commissioner

Tax Court in Brief | Ola-Buraimo v. Comm’r

Tax Court in Brief | Harwood v. Commissioner

Tax Court in Brief | Sonntag v. Commissioner

Federal Income Tax Characterization of Transactions Involving Computer Programs

The IRS’s Voluntary Disclosure Practice (VDP): IRS Revises Form 14457

What Happened to My Joint IRS Income Tax Refund? The IRS’s Authority to Offset

Private Equity: Offshore Investments and Phantom Income

Advisory Opinions and Texas Courts