Insights

Taxation of Crypto Margin Trading

The Tax Court in Brief December 19 – December 25, 2021

The IRS’s Renewed Focus on Abusive Trust Arrangements

United States v. Hughes: FBAR Penalties and a Willfulness Roadmap

The IRS Targets Participants in Malta Pension Plan Transactions

The Claim-Of-Right Deduction: Grantor Trust’s Prohibited Sale of Restricted Stock Did Not Give Rise to Relief Under Section 1341

The Tax Court in Brief December 13 – 18, 2021

Fraud Penalty Affirmed: In Not-So-Chic Fashion, the Ninth Circuit Upholds Fraud Penalties in Chico

Tax Court Grants Innocent Spouse Relief

Alter Ego and The Fifth Circuit Court of Appeals: Texas Business Owner Personally Liable for His Corporation’s Failure to Pay Taxes

Challenging FBAR Penalties in Federal Court: FBAR Litigation

The Sentencing Guidelines and Intellectual Property Crimes

The Federal Crime of Money Laundering

The Tax Court in Brief December 6 – December 10, 2021

Is My Foreign Retirement Account Subject to IRS Information Return Reporting (FBAR, 3520, etc.)?

Piercing the Corporate Veil

The Foreign Agents Registration Act (FARA)

The Foreign Corrupt Practices Act