Insights

Monetized Installment Sales Make the IRS’s “Dirty Dozen” List for the Second Straight Year

Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation

Tax Court in Brief | Aragoni v. Comm’r | Disallowance of Deduction of Ex-Spouse’s Attorney Fees as Alimony

Tax Court in Brief | Freman v. Comm’r | Innocent Spouse Relief Under Section 6015(b), (c), and (f)

Tax Court in Brief | Johnson v. Comm’r | Section 179D Energy Efficient Building Property Deduction

Tax Court in Brief | Mulu v. Comm’r | Accuracy-Related Penalty and No Reasonable-Cause Excuse

Tax Court in Brief | Belton v. Comm’r | “Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure

Tax Court in Brief | Lim v. Comm’r | Disallowance of Charitable Contribution Deduction for Lack of Qualified Appraisal; Reasonable Cause Exception

Tax Court in Brief | Shilgevorkyan v. Comm’r | Deficiency for Disallowed Mortgage Interest Deduction; Qualified Residence Interest

The IRS and Abusive Trust Arrangements: Non-Grantor Trusts

Reviewing a Foreign Legal Structure

Fraudulent Transfers | Insolvency

S-Corporations | Involuntary Termination of the S-Election

Tax Court in Brief | Lucas v. Comm’r | Deficiency for Early 401(k) Distribution; 10% Additional Tax; Exclusion for “Unable to Engage in Any Substantial Gainful Activity

Tax Court in Brief | Patacsil v. Comm’r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional

Texas Law Update: Statute of Limitations, the Discovery Rule, and Fraudulent Concealment

IRS CCMs on Crypto Donations and Crypto Losses

Tax Court in Brief | Decrescenzo v. Comm’r | Challenge to Notice of Deficiency and Penalties for Frivolous Arguments