Insights

Department of Labor Issues Guidance on Religious Exemption Final Rule FAQs

The Collision of Title VII and Religious Freedom —The Aftermath of Bostock v. Clayton County for Religious Organizations

Tax Court in Brief | Moore v. Comm’r | Research Credit and Computation of Research Expenses under Section 41(a)

Tax Court in Brief | Fairbank v. Comm’r | Reporting Obligations for Foreign Trust Income and Ownership; Statute of Limitations

Tax Court in Brief | Avery v. Comm’r | Collection Due Process and a Lawyer’s Race Car Business Expense Deductions

Unreported Foreign Accounts? How to Choose the “Right” International Tax Attorney to Help You

Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes”

Texas Tax Roundup | January 2023

Tax Court in Brief | Kemegue v. Comm’r | Additions to Tax for Failure to File

Tax Court in Brief | Cattail Holdings, LLC v. Comm’r | Conservation Easement “Protected in Perpetuity” and Supervisory Approval of Penalty

Tax Court in Brief | Trice v. Comm’r | Reporting Disability Income and Lifetime Learning Credit Reduction

Tax Court in Brief | Patrinicola v. Comm’r | Taxability of Pension Distributions

Tax Court in Brief | Thomas v. Comm’r | Interpretation of Section 6015(e)(7)(B): “Newly Discovered or Previously Unavailable Evidence”

Fraudulent Transfers | Burdens of Proof

Church Inquiries and Examinations by the IRS | A Look at Section 7611 and Its Exceptions

Tax Court in Brief | 3M Company v. Comm’r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2))

Tax Court in Brief | Rawat v. Comm’r | Nonresident Alien Individual and Sale of Partnership Interest Attributable to Inventory in U.S.

Taxation in the U.S. Virgin Islands