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Disbarred Attorney Isn't Subject to IRS Oversight With Respect to Tax Return Prep. 4/2017

Disbarred Attorney Isn't Subject to IRS Oversight With Respect to Tax Return Prep. 4/2017

Taxpayer Had No Legitimate Expectation of Privacy in Records Held by CPA. 3/2017

D.C. Circuit Shoots Down Preparer's Claim Relating to Suspension to Practice Before IRS. 3/2017

Amicus Brief Couldn't Sway Supreme Court to Hear Bankruptcy Discharge Case. 3/2017

Pursuant to Executive Order, IRS Won't Reject Returns That Don't Provide Health Insurance Info. 2/2017

Tie-Breaker Rule Prevents Grandmother from Claiming Grandkids as Dependents. 2/2017

Return Preparer Liable for Penalty After Failing to Perform Due Diligence. 2/2017

Tax Court Petition Received Eight Days After Deadline Nevertheless Treated as Timely Filed. 2/2017

IRS Changes Position on Claiming Childless EIC; Amended Returns May be in Order. 2/2017

In-Depth: Proposed Regs Update Rules for Claiming Dependency Exemption and Other Tax Benefits. 2/2017

An In-Depth Look: Steep IRS Penalties Put a Premium on Timely, Accurate 1099 Reporting. 1/2017

CPA Sample Client Letter: Requirement to File Forms 1099. 1/2017

An In-Depth Look: Top Tax Developments of 2016. 1/2017

Standard Mileage Rates Decrease in 2017 for Business, Medical, and Moving Purposes. 12/2016

21st Century Cures Act Allows Small Employers to Offer Health Reimbursement Arrangements. 12/2016

Exchange of Property Between Related Parties Doesn't Qualify as a Like-Kind Exchange. 11/2016

In-Depth Article: Republican Election Sweep Sets the Stage for Major Tax Changes in 2017. 11/2016

In-Depth Article: 2016 Year-End Tax Planning for Businesses. 11/2016

In-Depth Article: 2016 Year-End Tax Planning for Individuals. 11/2016

CPA Client Letter: 2016 Year-End Tax Planning for INDIVIDUALS.11/2016

CPA Client Letter: 2016 Year-End Tax Planning for BUSINESSES. 11/2016

Social Security Wage Base to Increase Sharply in 2017. 10/2016

In-Depth: IRS Revamps Partnership Disguised Sale Rules and Partnership Liability Regs. 10/2016

IRS Rejects LLC Member's.. Income Attributable to Capital Isn't Self-Employment Income. 10/2016

Pastor's Vow of Poverty Didn't Insulate Him from Federal Income Taxes. 10/2016

IRS Can Abate Penalties Where Taxpayer's Dementia Causes Failure to File Returns. 10/2016

Teacher Entitled to Deductions for Home Office Used for Administrative Assignments. 10/2016

In-Depth: IRS Releases Audit Technique Guide on Capitalization of Tangible Property. 9/2016

IRS Addresses Retroactive Application of Bonus Depreciation Extended by PATH. 9/2016

Payment of S Shareholder's Personal Expenses Were Loan Repayments, Not Wages. 9/2016

Ninth Circuit Affirms Home Builder's Use of Completed Contract Method for Planned Community. 9/2016

Tax Court Grants Drug Store Significant Latitude in Structuring 1031 Exchange. 8/2016

New IRS Procedure Lets Taxpayers Self-Certify Eligibility for Waiver of 60-Day Rollover Requirement. 8/2016

Accounting Manager Could Deduct Costs of Pursuing Executive MBA Degree. 8/2016

Texas Tycoon Liable for Over $1 Billion to IRS for Using Offshore Entities to Avoid Taxes. July 2016

IRS Rules that Birth of Second Child was "Unforeseen Circumstance" for Purpose of Section 121... July 2016

Proposed Premium Tax Credit Regs Address Opt-Out Payments, Credit Eligibility. July 2016

Final and Temp Regulations Issued on Section 501(c)(4) Reporting Requirements. July 2016

Debt on Real Property Primarily Held for Sale to Customers Not Eligible for Exception from COD... June 2016

Taxpayer Met Requisite Hours to be a Real Estate Professional; Passive Loss Rules Not Applicable. June 2016

Court Looks to NOL Carryover Rules to Deny Taxpayer's Late Husband's AMT Credit Carryover. May 2016

Third Circuit: All-Events Test Allows Business to Deduct Unredeemed Loyalty Perks. May 2016

Seventh Circuit Reverses Tax Court, Allows Losses from Horse-Racing Activity. April 2016

IRS Provides Transition Relief Regarding Changes to the Work Opportunity Tax Credit. March 2016

IRS Issues Proposed Regs on Estate Basis Reporting; AICPA Pushes for Deadline Extension. March 2016

IRS Finalizes New Form 8971 for Reporting Estate Distributions; Filing Deadline to March 31. February 2016

In-Depth: 1099 Reporting Takes on New Prominence as Sharp Penalty Increases Take Effect. January 2016

S Corp Incurs Hefty Tax Penalties for Failure to Report Welfare Benefit Fund on Form 8886. 6/15/2015

IRS Extends Time to File Forms 3115 for Some Taxpayers & Tweaks Earlier Guidance. 6/12/2015

Tax Court: Gain from Sale of Land Held for Development was Ordinary Income. 6/11/2015

Tax Court: Lackluster Attempts to Rent Vacation Condo Precludes Deductions. 6/9/2015

IRS to End Section 4980D Healthcare Penalty Relief on June 30. 6/8/2015

CPA Incorrectly Claimed Basis Step-Up for Shares Transferred to Nonresident Alien Wife. 6/4/2015

Tax Court: Ongoing Litigation Precludes Deduction of Casualty Loss from House Fire. 6/3/2015

Charitable Tax Deduction Permitted for Bargain Sale of Property to Retirement Home Developers. 6/1/2015

IRS Issues Proposed Regs Clarifying Code Section 1022 Carryover Basis Rules. 5/26/2015

Portion of Disability Retirement Payments Based on Years of Service were Taxable. 5/24/2015

Long Delay in Loan Enforcement Didn't Establish Taxpayer had Cancellation of Debt Income. 5/23/2015

Taxpayer Can't Deduct Back-Alimony Paid Pursuant to State Court's Final Judgement. 5/20/2015

IRS Clarifies Timing of Refund Claims for Foreign Tax Deductions and Credits. 5/15/2015

IRS Rules on Tax Consequences of "Triple Drop and Check" Reorganizations. 5/10/2015

Senate Finance Committee Unanimously Approves Changes to Section 529 Plans. 5/7/2015

Can't Claim Nonresident State Taxes on Partnership Income as Above-the-Line Deductions. 4/30/2015

Accrued Vacation and Sick Leave Payment Upon Retirement Not Excludable as Worker's Comp. 4/29/2015

Tax Court: Travel Time Puts Taxpayer Over the Top for Real Estate Professional Status. 4/28/2015

In-Depth: Allocation of Tax Credits to Minority Partner Deemed a Disguised Sale. 4/27/2015

IRS Relies on Self-Rental Rule to Treat S Corp's Rental Income as Nonpassive. 4/26/2015

Not a Hobby: Tax Court Disregards Horse Farm's Staggering History of Losses. 4/3/2015

Tax Court: Doctor's Bonus from Wholly Owned Surgical Center Not Reasonable. 4/2/2015

Good-faith Reliance on Attorney Absolves Retiree of Sham Transaction Tax Penalties. 3/30/2015

Passive S Corp Owner Materially Participates in Loss Year, Reaps $5.2M Tax Benefit. 3/29/2015

An In-Depth Look: IRS Releases Detailed FAQs Explaining Repair Regulations. 3/14/2015

IRS Provides Transition Relief from Staggering $36,500 per Employee Healthcare Penalty. 3/3/2015

Breaking: IRS Clarifies Confusion Over Form 3115 Filing Requirements And Small Businesses. 2/14/2015

IRS Announces Penalty Relief Relating to Premium Tax Credit Advance Payments. 1/30/2015

Late Filed 1040s are Not "Returns" Under Bankruptcy Discharge Exception. 1/29/2015

In-Depth: As Tax Deadline Approaches, Stakes Remain High on 1099 Reporting. 1/17/2015

Practice Aid: CPA Client Letter: Requirement to File Forms 1099. 1/17/2015

IRS Releases Guidance on Tax Preparer Best Practices for Determining ACA Penalties. 1/16/2015

IRS Clarifies Who Gets Mortgage Interest Deductions in Three Nettlesome Scenarios. 1/7/2015

Taxpayers' Lodging Expenses Allowed; New York Apartment Was Not Tax Home. 1/4/2015

Top 10 Tax Developments of 2014: Drama, Confusion and Eleventh Hour Decisions. 1/1/2015

Ninth Circuit Rejects Valuation of Partnership Interest Based on Hypothetical Asset Sale. 12/27/2014

New Law Provides Tax-Favored Savings Plans for Disabled Individuals. 12/23/2014

Practice Aid: CPA Client Letter Regarding 2014 TIPA For Businesses. 12/26/2014

Tax Extender Bill Leaves Five Tax Breaks in the Dust. 12/22/2014

In-Depth: Tax Extenders Bill Passes Congress, President Expected to Sign into Law. 12/18/2014

An In-Depth Look: House Passes Tax Extenders Bill, Possibly Breaking Year-Long Impasse. 12/5/2014

Taxpayer Denied Mortgage Interest Deduction - Equitable Ownership Claim Rejected. 11/15/2014

A Practical Guide: Perfecting Your Tax Research Techniques. 11/1/2014

Year-End Tax Planning for INDIVIDUALS in Light of Uncertainty Regarding Tax Extenders. 11/1/2014

Practice Aid: Sample CPA Client Letter: 2014 Year End Tax Planning for INDIVIDUALS. 11/1/2014

Final Regs Provide Safe Harbor for Local Lodging Expenses. 10/17/2014

Practice Tip: Tax Court Mostly Agrees with Taxpayer on Research Tax Credit. 10/14/2014

Reliance on Tax Attorney's Oral Advice Negates Penalty on Tax Understatement. 09/18/2014

IRS Issues Nonacquiescence in Employment Tax Withholding Case. 09/17/2014

Exclusion of Airline Ticket Award from Income Doesn't Fly with IRS. 09/09/2014

An In-Depth Look: Tax Court Rejects IRS's Excessive Valuation of Estate's Closely Held Stock. 08/21/2014

Caring for Wife with Alzheimers Didn't Suspend Statute of Limitations for Tax Refund. 07/05/2014

Fifth Circuit Rejects Tax Court's Enforcement of 40 percent Penalty. 07/02/2014

IRS Regs. Allow Alternative Simplified Credit Election on Amended Tax Returns. 07/01/2014

Circular 230 Regs Create a Single Set of Standards for All Written Tax Advice. 06/24/2014

Frivolous Tax Return Penalties Survive Taxpayer's Death. 06/17/2014

Final Regs Require Estates and Trusts to Unbundle Fees; Beneficiaries Could See Tax Increases. 06/03/2014

Husband's Joint Tax Return Negated by Wife's Subsequently Filed Separate Return. 06/03/2014

Third Circuit Opens the Door for Reasonable Cause Defense to Late Tax Payment Penalty. 05/28/2014

IRS Announces HSA Inflation Adjustment Amounts for 2015. 05/20/2014

Ninth Circuit Remands Case to Consider Novel Limitations Period Argument. 05/19/2014

Taxpayer Uses Mitigation Rules to Obtain Refund from Closed Tax Year. 05/09/2014

Court's Rejection of IRS Position on Horse-Related Activity Saves Taxpayer $800,000. 05/08/2014

IN-DEPTH: Interpretation of At-Risk Rules on LLC Debt Guarantees. 04/24/2014

Preparing a Tax Return for a Disabled Veteran - A Step by Step Guide. 04/01/2014

IN-DEPTH: Failure to File Joint Return Precludes Rental Loss Deductions. 03/29/2014

Supreme Court Holds That Severance Payments Are FICA Wages. 03/27/2014

IN-DEPTH: Home Builder Triumphs over IRS; Tax Court Allows Deferral of Millions. 02/28/2014

Complying with Court Order Wasn't Good Enough to Get Dependency Deduction. 02/27/2014

TRENDING: Final IRS Regs Delay Employer-Mandate for Some Medium-Sized Businesses. 02/2014

Form 1099 Questions on Tax Forms Continue to Plague Practitioners. 01/2014

IN-DEPTH: IRS Draft Instructions for Form 8960 Plays Down Gaps in NIIT Guidance. 01/2014

Grad School Deduction Disallowed Taxpayer Was Not Established in a Trade or Business. 01/2014

IN-DEPTH: IRA Withdrawals Pursuant to Forged Signatures by Wife Aren't Taxable to Husband. 01/2014

New Partnership Must Continue Amortizing Start-up Costs of Terminating Partnership. 12/2013

Top 15 Tax Developments of 2013. 12/2013

IN-DEPTH: Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages. 12/06/2013

Proposed Regs Aim to Restrict Political Activities by Tax-Exempt Organizations. 12/05/2013

IN-DEPTH: 3.8% Net Investment Income Tax Regs Contain Substantial Changes. 12/04/2013

Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages. 12/02/2013

Final and Prop. Regs on 3.8% Net Investment Income Tax; Rethinks Rules for Dispositions. 11/27/2013

IN-DEPTH: Doubt is Growing on Whether Expiring Tax Provisions Will Be Extended. 11/21/2013

IN-DEPTH: IRS Expands Guidance on Residential Energy Tax Credit. 11/06/2013

An In-Depth Look: Year-End 2013 Tax Planning for Businesses 10/25/2013

An In-Depth Look:Year-End 2013 Tax Planning for Individuals 10/25/2013

Sample Client Letter: Year-End 2013 Tax Planning for Businesses October 25, 2013

Sample Client Letter: Year-End 2013 Tax Planning for Individuals October 25, 2013

Couple Can't Discharge Tax Debt in Bankruptcy - Untimely Filings Were Not Returns 10/11/2013

Tax Court Reverses Course on Gift Tax Issue 10/09/2013

IRS Issues Guidance on Effect of ACA on Certain Health Arrangements 10/05/2013

Couple Can't Discharge Tax Debt in Bankruptcy - Untimely Filings Were Not Returns 10/11/2013

Tax Court Reverses Course on Gift Tax Issue 10/09/2013

IRS Issues Guidance on Effect of ACA on Certain Health Arrangements 10/05/2013

IRS Clarifies Rules for Qualified Real Property Expensed Under Section 179. 9/28/2013

IN-DEPTH: Final Capitalization Regs Contain Many Changes Favorable to Taxpayers. 9/25/2013

IRS Explains How to File DOMA-Related Employment Tax Refund Claims. 9/25/2013

IRS Final Capitalization Regs Contain Many Favorable Changes for Taxpayers. 9/13/2013

IRS Final Regs Issued on Health Insurance Mandate Penalty for 2014. 9/11/2013

A Practical Guide: Sustainable Research Tax Credit Claim. 9/01/2013

A Closer Look: Health Insurance Tax Credit for Small Business 8/28/2013

Final Meal and Entertainment Expense Regs Clarify Who Is Subject to the Limitations 8/14/2013

A Practical Guide to Perfecting Your Tax Research Techniques and Assessing Reasonable Tax Return Filing Positions (Contributing Author: Peter J. Scalise) 8/2/2013

No Home Office Deduction for Employee Working from Home for Her Own Convenience. 7/17/2013

New DOMA Update: An In-Depth Look at the Tax Implications of US v. Windsor. 7/05/2013

Inappropriately Signed Return Keeps Statute of Limitations Open. 6/07/2013

Does Issuance of Form 1099-C Dissolve Debt? Bankruptcy Court Parts Ways with Other Courts. 05/23/2013

Lack of Signed Release Costs Noncustodial Parent Dependency Exemption and Child Tax Credit 05/09/2013

Taxpayer Can Deduct Unallocated Support Payments in Full as Alimony 03/27/2013

A Step-by-Step Guide: Preparing a Return for a Disabled Veteran (Contributing Author: Kathryn Morgan) 03/14/2013

IRS Suffers Estate Tax Loss: An In-Depth Look at Estate of Kite v. Commissioner 02/18/2013

Loving v. IRS: District Court Slams IRS for Overreaching Its Authority 02/01/2013

American Taxpayer Relief Act(ATRA)of 2012: An In-Depth Analysis 01/04/2013

IN-DEPTH: The Additional .9% Medicare Tax 12/07/2012

IN-DEPTH: The 3.8% Net Investment Income Tax 12/06/2012

New 3.8 Percent Tax on Investment Income and .9 Percent Additional Medicare Tax 12/02/2012

Tax Court Decides If Taxpayer's Coaching Business is a Hobby 11/24/2012

Supreme Court Declines to Review S Corp Reasonable Compensation Case 10/22/2012

S Corp Owner Liable for Tax on Entire Vested Accrued Benefit in ESOP 10/23/2012

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