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Tax Accounting and Research Articles

Daily Fantasy Sports Fees Are Amounts Paid for Wagering Transactions. 10/2020

IRS Updates List of Permissible Reasons for 60-day Rollover Waiver; Includes Distributions to a ... 10/2020

IRS Relaxes Withholding Rules on Transfers of Partnership Interests. 10/2020

Tax Court: IRS Can't Assess 40% Penalty After Failing to Get Approval for 20% Penalty. 10/2020

Simplified PPP Loan Forgiveness Form Exempts Certain Borrowers from Reductions. 10/2020

Accountant Who Bungled Couple's Tax Return Couldn't Shift Blame to Their Attorney. 10/2020

IRS Extends Replacement Period under Section 1033 for Certain Livestock Sales. 10/2020

Prison Confinement Doesn't Excuse Failure to File Return or Make Election to Itemize. 10/2020

IRS Finalizes Regs on Withholding on Periodic Retirement and Annuity Payments. 10/2020

ABLE Regs Expand List of Individuals with Signature Authority over ABLE Accounts. 10/2020

Couple Loses Deduction After Failing to Show Hours Spent on Rental Property by Others. 10/2020

IRS Finalizes Income Tax Withholding Regs; Provides Optional Computational Bridge Entries. 10/2020

Most Popular: IRS Finalizes Regs on Deductibility of Entertainment and Food Expenses. 10/2020

IRS Finalizes Regs Clarifying the Definition of Qualifying Relative for Years 2018-2025. 10/2020

Couple's Lavish Spending Prevents Discharge of Taxes in Bankruptcy. 10/2020

Taxpayer Filed a Valid Return, Despite Lack of Identity Protection PIN. 09/2020

IRS Finalizes Eligible Terminated S Corporation Regulations. 09/2020

Taxpayer Who Set up Nonprofit S Corporation Can't Pass Thru Losses. 09/2020

Final Regs Address the Effect of Sections 67(g) and 642(h) on Trusts and Estates. 09/2020

Most Popular: IRS Finalizes Bonus Depreciation Regs; Withdraws Partnership Look-Through Rule. 09/2020

Fraud Conviction Overturned in Connection with Executive's 401(k) Withdrawals. 09/2020

Minister Who Failed to Pay Self-Employment Taxes Can't Collect Social Security or Medicare. 09/2020

Most Popular: Tax Court Disallows Losses from S Corp Transaction Due to Lack of Economic Substance. 09/2020

Most Popular: Tax Court Rejects IRS Recharacterization of Stock Donation to Donor Advised Fund. 09/2020

Eleventh Circuit Reverses Lower Court; Couple Can't Exclude Award from Income. 09/2020

IRS Provides Q&A Guidance on Changes in SECURE Act and Miners Act. 09/2020

IRS Notice on Payroll Tax Deferral Still Leaves Many Questions Unanswered. 09/2020

Most Popular: SBA Loosens Loan Forgiveness Rules for Owner-Employees. 09/2020

Taxpayer Partially Waived Work-Product Immunity by Disclosing Valuation Report to IRS. 09/2020

Court Rejects IRS Attempt to Pierce Tile Contractor's Corporate Veil. 09/2020

Taxpayers Substantially Complied with Requirements for Charitable Donation. 09/2020

On Remand, Court Rejects President Trump's Challenge to Subpoena for His Tax Returns. 08/2020

Seventh Circuit Affirms That Purported Loans Were Not Bona Fide Debt. 08/2020

Debt Cancelled by Former Employer Was Ordinary Income, Not Capital Gain. 08/2020

IRS Proposes Regulations on Extended Rollover Period for a Qualified Plan Loan Offset. 08/2020

Business Groups Indicate That Many Members Will Not Defer Payroll Tax Withholding. 08/2020

Using Property Management Company to Rent Properties Precluded Loss Deductions. 08/2020

State Incentive Grants to Corporation Were Not Nontaxable Contributions to Capital. 08/2020

IRS Issues Proposed Carried Interest Regs; Warns Against Circumventing Rules. 08/2020

IRS Finalizes Regs on Charitable Donations Made in Exchange for Consideration. 08/2020

Court Addresses Priority of Income Taxes Incurred in Year of Bankruptcy. 08/2020

State Incentive Grants to Corporation Were Not Nontaxable Contributions to Capital. 08/2020

Alimony and Payments to Divorce Lawyer Did Not Increase Basis of Marital Property. 08/2020

IRS Issues Final Regs on Business Interest Expense Deduction Limitation. 08/2020

Most Popular: IRS Simplifies Tax Accounting Rules for Small Businesses. 08/2020

President Trump Signs Memorandum on Deferring Payroll Tax Obligations. 08/2020

Bankruptcy Trustee Can Avoid Tax Lien for Benefit of Bankruptcy Estate. 08/2020

Taxpayer Should Not Have Been Precluded from Disputing Trust Fund Recovery Penalty. 08/2020

Eighth Circuit Holds 30-Day Deadline for Filing a Tax Court Petition Is Jurisdictional. 07/2020

IRS Proposes Redesigned Partnership Return for Tax Year 2021. 07/2020

Mansion Was Capital Asset, Not Section 1231 Property, Despite Substantial Renovations. 07/2020

Cancelled Debt Isn't Excludible from Income as Qualified Principal Residence Debt. 07/2020

IRS Issues Final and Proposed Guidance on Recapturing Excess Employment Tax Credits. 07/2020

IRS Provides Luxury Auto Depreciation Limits and Lease Inclusion Amounts for 2020. 07/2020

Non-Willful FBAR Penalties Are Calculated Per FBAR Report, Not Per Financial Account. 07/2020

Supreme Court Keeps Door Open for Congress to Subpoena President's Tax Returns. 07/2020

Supreme Court: President's Tax Returns Are Fair Game for Criminal Subpoenas. 07/2020

Tax Court Holds That Part of Taxpayer's Settlement Award Is Excludable from Income. 07/2020

IRS Issues Guidance on Reporting Qualified Leave Wages Paid Under Families First Act. 07/2020

UPDATE: President Signs Paycheck Protection Program Extension Act; New Deadline Is August 8. 07/2020

CPA Sample Client Letter: Paycheck Protection Program Extension Act. 07/2020

Proposed Regs Address TCJA Changes to Transportation & Commuting Expenses. 07/2020

Sec. 1031 Prop. Regs: Transfer of Incidental Personal Property Doesn't Taint Exchange. 07/2020

Taxpayers Have Until August 31 to Roll 2020 RMDs Back into a Retirement Accounts. 07/2020

IRS Expands Favorable Treatment on COVID-Related Retirement Plan Distributions. 07/2020

Most Popular: SBA Clarifies Loan Forgiveness Limits for Owner Compensation; Releases New EZ Loan Forgiveness Application and Other PPP-Related Guidance. 07/2020

Final 199A Regs Address Suspended Losses Included in Qualified Business Income. 07/2020

Tax Court Petitions Delivered by a FedEx Service Not on the IRS's Formal List Were Untimely. 06/2020

Tax Court Lacked Jurisdiction to Review Disallowed Section 1031 Exchange. 06/2020

Most Popular: SBA Clarifies Loan Forgiveness Limits for Owner Compensation; New EZ Loan Forgiveness ... 06/2020

Tax Court: Transfers to Liquidating Trusts Did Not Result in Deductible Losses. 06/2020

Proposed Regs Clarify the Definition of Qualifying Relative for Years 2018-2025. 06/2020

Proposed Regs Address Deductibility of Certain Medical Care Payments. 06/2020

Uncashed Check from Debtor's 401k Isn't Excludible from Bankruptcy Estate. 06/2020

Tax Court Had Jurisdiction to Review Computational Adjustments in CDP Case. 06/2020

Federal Circuit Reverses Claims Court for a 2nd Time on the Same Case; Couple Can Deduct... 06/2020

Tax Court Upholds Denial of Taxpayer's Qualified Residence Interest Deductions. 06/2020

Most Popular: SBA Eliminates Cliff for Borrowers Using Less Than 60% of PPP Loans for Payroll Costs. 06/2020

IRS Finalizes Rule Ending Donor Reporting Requirement. 06/2020

Most Popular: Payments for Accounting Services Were Wages, Not Self-Employment Income. 06/2020

IRS Delays Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Orgs. 06/2020

In-Depth: An In-Depth Look: The Paycheck Protection Program Flexibility Act. 06/06/2020

CPA Sample Client Letter: Paycheck Protection Program Flexibility Act. 06/06/2020

New Guidance Clarifies PPP Loan Forgiveness Criteria and Calculations. 06/2020

IRS Removes Section 385 Documentation Rules, But Keeps Distribution Rules. 05/2020

Tax Court Reversed; Golf Course Doesn't Destroy Validity of Easement Contribution. 05/2020

Tax Court Upholds Denial of Conservation Easement Deduction. 05/2020

IRS Can Offset Chapter 7 Debtor's Overpayment Against Preexisting Tax Liability. 05/2020

IRS Takes Whirlpool to the Cleaners in Case Involving Subpart F Income. 05/2020

Proposed Regs Address Effect of Sections 67(g) and 642(h) on Trusts and Estates. 05/2020

IRS Provides Relief Through Increased Flexibility for Taxpayers in Cafeteria Plans. 05/2020

In-Depth: SBA Releases Complicated PPP Loan Forgiveness Application and Expanded FAQ. 05/21/2020

IRS Provides Temporary Procedures for Faxing Certain Forms 1139 and 1045. 05/2020

Court Disallows IRS Setoff in Farm Bankruptcy, but Can't Order IRS to Issue a Refund. 05/2020

IRS Can't Offset Withheld Taxes Against Bankrupt Farm's Capital Gains Tax Debt. 05/2020

Partnership Interest Was Includible in Gross Estate, Despite Transfer to Trust. 05/2020

Prop Regs Address Calculation of UBTI for Exempt Orgs with Multiple Businesses. 05/2020

Most Popular: No Deduction Allowed for Expenses Relating to Forgiven PPP Loans. 05/2020

Contingency Involving Taxpayer's Child Precludes Alimony from Being Deductible. 04/2020

Alternative Fuel Mixture Credit Did Not Apply to Taxpayer's Mixture of Butane and Gasoline. 04/2020

IRS Extends Time to File Application for Tentative NOL Carryback Adjustment. 04/2020

Most Popular: IRS Expands Filing and Payment Deadlines; Extends Time for Performing Certain Actions. 04/2020

In-Depth: Congress Adds $310 Billion to PPP; Businesses Get a Second Chance ... 04/24/2020

CPA Sample Client Letter: Paycheck Protection Program (PPP) - Additional Funding Available. 04/24/2020

Tax Court Rejects Taxpayer's Arguments for Higher Whistleblower Award. 04/2020

Tenth Circuit Upholds Denial of Insolvency Exclusion for Discharged Debt Income. 04/2020

IRS Issues Procedures for Waiving NOL Carrybacks. 04/2020

Taxpayer's Farm Was Included in Gross Estate, Despite Purported Sale Before Death. 04/2020

Individuals Can File Simplified Return to Claim CARES Act Recovery Rebates. 04/2020

Procedures Issued for Deducting Qualified Improvement Property Depreciation for Prior Years. 04/2020

Eleventh Circuit Upholds Denial of Taxpayer's Travel Expense Deduction. 04/2020

IRS Provides Relief from Penalty for a Failure to Timely Deposit Employment Taxes. 04/2020

No CDP Hearing for Couple Who Had Prior Opportunity to Dispute Tax Liability. 04/2020

In-Depth: A Tax Practitioner's Guide to the Paycheck Protection Program (PPP). 04/08/2020

CPA Sample Client Letter: The CARES ACT - Paycheck Protection Program (PPP). 04/08/2020

In-Depth: A Tax Practitioner's Guide to the CARES Act. 03/31/2020

CPA Sample Client Letter: The CARES ACT - Individual and Business. 03/31/2020

President Signs Families First Act; Senate Passes $2 Trillion CARES Act. 03/27/2020

CPA Sample Client Letter: The Families First Act and The CARES Act. 03/27/2020

Deadline for Income Tax Returns and Payments Postponed to July 15 due to COVID-19. 03/2020

CPA Sample Client Letter: Coronavirus-Related Postponement of Tax Deadlines. 03/2020

Section 7508A(c) Provides Exception to Limitation on Interest on Overpayments. 03/2020

CPA's Serious Illness Did Not Excuse Couple's Failure to File Tax Return on Time. 03/2020

Supreme Court Strikes Down Rule for Allocating Tax Refunds Among Members of Consol... 03/2020

IRS Provides Tax Relief for Certain Foreign Trusts and Steps for Requesting Refunds. 03/2020

Basis and At-Risk Loss Rules Apply in Determining Partner's Self-Employment Tax. 03/2020

Tax Preparer Wins Costs and Fees after Prevailing in Action for Refund of Penalties. 03/2020

Tax Court Rejects Constitutional Challenge to Early IRA Withdrawal Penalties. 03/2020

High-Deductible Health Plans Can Cover Coronavirus Costs. 03/2020

Court Orders Trial on Amount of Income Taxpayer Received in Counterfeit Check Scheme. 03/2020

Retirement Funds Received in Divorce Settlement Were Not Exempt in Bankruptcy. 03/2020

Taxpayer's Extravagant Lifestyle Prevents Tax Debts from Being Discharged. 03/2020

Prop. Regs Address Federal Income Tax Withholding and Redesigned Form W-4. 03/2020

Taxpayer's Guarantees on Loans to Related Businesses Entitled Him to Deduct Losses. 02/2020

IRS Issues Uniform Capitalization Guidance for Farmers. 02/2020

Proposed Regs Address Deductibility of Entertainment and Food or Beverage Expenses. 02/2020

District Court Properly Denied Tax Protester's Request for Competency Hearing. 02/2020

Conservation Easement Deduction Fails Due to Donor's Retained Development Rights. 02/2020

Statute Began to Run on Date Returns Were Filed, Not on Date Taxpayer Lied to IRS. 02/2020

Requests for Tax-Exempt Status Must Now Be Filed Electronically. 02/2020

Most Popular: What to Do About Missing Forms W-2 and Forms 1099. 02/2020

Certain Payments to Acquire Auto and Equipment Leases Must be Capitalized. 02/2020

Final Regs Increase Maximum Value for Personal Use of Employer-Provided Vehicles. 02/2020

Trust Fund Recovery Penalties Are Subject to Written Supervisory Approval Requirement. 02/2020

Former Congressman's Conviction for Filing False Tax Return Affirmed. 02/2020

Supervisory Approval Required for Listed Transaction Penalty. 02/2020

Late Filing Penalty Did Not Apply Where Estate Tax Was Paid Before Extended Due Date. 02/2020

Medication-Induced Compulsive Gambling Is Not a Disability Excusing Penalty on ... 02/2020

IRS Provides Additional Debt Relief for Certain Student Loan Borrowers. 01/2020

Most Popular: Office of Chief Counsel: Relief for Failing to Timely File a Partnership Return Has Not Become .... 01/2020

IRS Did Not Formally Communicate a Penalty Determination Before Issuing a Notice of Deficiency. 01/2020

Tax Court Addresses Burden of Production in Penalty Supervisory Approval Cases. 01/2020

Donors of Items Salvaged from Deconstructed Home Failed to Substantiate Donations. 01/2020

Executor Who Transferred Estate Assets Held Personally Liable for Unpaid Estate Taxes. 01/2020

Most Popular: IRS Supervisory Approval Required Before First Formal Communication of Penalties. 01/2020

S Corporation ESOP Did Not Qualify Due to Operational and Form Failures. 01/2020

Foreign LLC's Income Is Not Exempt from U.S. Tax under U.K. - U.S. Treaty. 01/2020

District Court Allows Lawsuit Challenging IRS Rulemaking Procedure to Go Forward. 01/2020

Third Circuit Upholds Tax Evasion Convictions, but Reverses Restitution Judgment. 01/2020

Russian Citizen's Wages Are Exempt from U.S. Tax under U.S. - Russia Treaty. 01/2020

Taxpayer Improperly Used Installment Method to Report Mobile Home Sales. 01/2020

Final Regs Address Foreign Withholding Rules. 01/2020

Business, Medical, and Moving Standard Mileage Rates Decrease for 2020. 01/2020

Fifth Circuit Affirms ACA Individual Mandate Is Unconstitutional; Severability Question Remains. 01/2020

Most Popular: Top Tax Developments of 2019. 01/2020

Most Popular: IRS Finalizes Foreign Tax Credit and Other Foreign-Related Regulations. 01/2020

Final Section 355(e) Regs Apply to Synthetic Spin-offs. 01/2020

MoneyGram Can't Take an Ordinary Loss on Worthless Securities. 01/2020

Employers' Cash Reimbursements for Malfunctioning Transit Cards Are Taxable Income. 01/2020

Tax Court Upholds Worthless Security Deduction in Year Company Began Winding Down. 01/2020

Proposed Regs Clarify Rules on Charitable Donations and State Tax Considerations. 01/2020

In-Depth Analysis: Year-End Tax Act. (Client Letters Included. 12/30/2019

Most Popular: IRS Postpones Reporting Capital Accounts on Tax Basis. 12/2019

Most Popular: Appropriations Bill Includes Tax Extenders and Numerous Other Tax Provisions. 12/2019

Currency Option Trades Lacked Economic Substance; Resulting Losses Are Disallowed. 12/2019

5 Percent, Not 35 Percent, Penalty Applies to Late Reported Foreign Trust Distributions. 12/2019

No Bad Debt Deduction for Payment Properly Characterized as Capital Contribution. 12/2019

Final Estate Regs Address Application of Increased TCJA Basic Exclusion Amount. 12/2019

Losses from Taxpayer's Cutting Horse Activity Deductible Despite Long History of Unprofitability. 12/2019

IRS Updates Per Diem Substantiation Methods for TCJA Changes. 12/2019

Taxpayers Can't Sue to Stop IRS from Receiving Privileged Info from Former Attorney. 12/2019

Most Popular: IRS Updates Rev. Proc. for TCJA Changes to Auto and Moving Expense Deductions. 12/2019

Federal Circuit Upholds $803,000 Penalty for Willful FBAR Violation. 12/2019

IRS Releases Retirement-Related COLAs; 401(k) Contribution Limit Increases to $19,500. 12/2019

Partnership's Reporting of Partial Gain Was Enough to Preclude Extension of Statute. 12/2019

Proposed Regs on Eligible Terminated S Corporations Introduce New Priority Rule for Sourcing ... 11/2019

IRS Issues Inflation-Adjusted Amounts for 2020. 11/2019

Seventh Circuit Reverses Course on Allowing Circumvention of Appeal Deadline. 11/2019

Ambiguous IRS Notice Sinks Taxpayer's Tax Court Petition. 11/2019

Court Nixes $155 Million Conservation Easement Deduction Due to Faulty Deed Provisions. 11/2019

Tax Court: No Deductions Allowed for Medical Marijuana Businesses, Including Those Operating ... 11/2019

IRS Can't Offset One Taxpayer's Deficiency Using a Related Taxpayer's Overpayment. 11/2019

An In-Depth Look: Practitioner's 2019 Year-End Tax Planning Guide for BUSINESSES. 11/2019

CPA Sample Client Letter: Year-End Tax Planning for BUSINESSES. 11/2019

An In-Depth Look: Practitioner's 2019 Year-End Tax Planning Guide for INDIVIDUALS. 11/2019

CPA Sample Client Letter: Year-End Tax Planning for INDIVIDUALS. 11/2019

Cooperative's Payments to Members Were Per-Unit Retain Allocations for Section 199 Purposes. 11/2019

Federal Circuit: Lower Interest Rate on Refunds Applies to Nonprofit Corporations. 11/2019

Court Finds That Taxpayer's Letter to IRS Was a Timely Filed Informal Refund Claim. 11/2019

IRS Issues Second Draft of Form 1040 and New Form 1040-SR. 11/2019

S Corporation's AAA Resets to Zero after a Post-Termination Transition Period. 10/2019

Finder's Fee Paid in Connection with Merger Was Not a Deductible Business Expense. 10/2019

IRS Issues Draft Instructions for Qualified Business Income Deduction. 10/2019

IRS Issues 2019-2020 Special Per Diem Rates. 10/2019

Employer's Failure to File Form 945 Prevents Statue of Limitations from Applying. 10/2019

Appeals Court Rejects Tax Fraud Restitution Order Due to Sloppy IRS Substantiation. 10/2019

Taxpayer Not Entitled to Itemized Deductions on Substitute Return Filed by IRS. 10/2019

IRS Extends Replacement Period under Section 1033 for Certain Livestock Sales. 10/2019

IRS Issues Draft 2019 Forms 1065, 1120-S, and Schedules K-1. 10/2019

District Court Upholds TCJA Limit on State and Local Tax Deductions. 10/2019

IRS Finalizes Regs on Partnership Disguised Sales and Recourse Liabilities. 10/2019

Final Regs Modify Qualifications for a 401(k) Hardship Distribution. 10/2019

Taxpayer Was Entitled to Business Bad Debt Deduction for Unrepaid Loan. 10/2019

New Bonus Depreciation Proposed Regs Issued. 10/2019

IRS Finalizes Bonus Depreciation Regs; Clarifies Expansion of Qualifying Property. 10/2019

In-Depth: IRS Expands and Finalizes Section 199A Safe Harbor for Rental Real Estate. 09/2019

Tax Return Photocopies Aren't Subject to Frivolous Return Penalties. 09/2019

Court Denies Motion to Expedite Lawsuit to Compel Production of President's Tax Returns. 09/2019

Penalty Relief Provided to Exempt Orgs That Relied on Revenue Procedure 2018-38. 09/2019

Rental Prop Subject to Management Agreements Can't be Grouped with Other Rental Activities. 09/2019

Draft Instructions for Calculating QBI Deduction Provide Additional Guidance. 09/2019

No Casualty Loss Deduction for Stigmatization Resulting from Flood Damage. 09/2019

Court Rejects IRS's Classification of Partnership Interest Expense as Investment Interest. 09/2019

Proposed Regs Implement TCJA Changes to Code Sec. 451 for Accrual Method Taxpayers. 09/2019

IRS Settlement Officer Acted Unreasonably in Closing Taxpayer's CDP Case. 09/2019

IRS Provides Relief for Domestic Partnership and S Corp Filings Under GILTI Regs. 09/2019

Proposed Regs Increase Maximum Value for Personal Use of Employer-Provided Vehicles. 09/2019

Taxpayer Failed to Make Delinquent 401(k) Loan Repayments Within Grace Period. 08/2019

Most Popular: IRS Automatically Waiving 2018 Estimated Tax Penalty for More Than 400,000 Filers. 08/2019

Tax Court Addresses Gift Tax Valuation of Interdependent Closely-Held Companies. 08/2019

Taxpayer Could Not Exclude Uncashed Check for a Qualified Retirement Plan Distribution. 08/2019

Fair Market Valuation Method Does Not Include an Exception for Fraudulent or Criminal ... 08/2019

District Court Invalidates Regulation Defining Educational Organizations. 08/2019

Tax-Exempt Status Denied for Entity Operating as a Conduit to Generate Sales Leads. 08/2019

Court Strikes Down IRS Rule That Eliminated Exempt Organization Donor Reporting. 08/2019

Developer's Payments for Marketing Materials Were Nondeductible Bidding Costs. 08/2019

IRS Allows Taxpayers to Revoke or Make Late Bonus Depreciation Elections. 08/2019

Fourth Circuit Rejects Challenges to U.S.-Canada Tax Treaty. 08/2019

Chief Counsel's Office Addresses Effective Date and Scope of Casualty Loss Limitation. 08/2019

Most Popular: IRS Grants 6-Month Extension for Filing Forms 1065 to Certain Partnerships. 08/2019

No Bonus Depreciation Deduction for Rehabilitation of Burned Agricultural Property. 08/2019

Most Popular: IRS Releases Draft of 2019 Form 1040; Revises Drafts of Form 8895 and Form 8995-A. 08/2019

D.C. Circuit: 30-Day Period for Whistleblower Appeals Is Not Jurisdictional. 07/2019

Army Officer Not Entitled to Foreign Earned Income Exclusion While in Afghanistan. 07/2019

Most Popular: CPA Penalized for Aiding and Abetting Tax Understatements on More Than 5,000 Tax Returns. 07/2019

IRS Reminds Combat Veterans to File for Tax Refunds on Disability Payments Reported as Income. 07/2019

Late IRA Rollover Was Not Taxable Due to Bank's Bookkeeping Error. 07/2019

Final Regs Permit Employers to Use Truncated Taxpayer ID Numbers on Form W-2. 07/2019

No "Away from Home" Travel Deductions Allowed for Contract Employee. 07/2019

Tax Court Lacked Jurisdiction Because No Notice of Determination Was Issued. 07/2019

Early Withdrawal Did Not Render Debtor's Annuity Nonexempt in Chapter 7 Bankruptcy. 07/2019

Author's Royalty Income from Publishing Contracts Was Subject to Self-Employment Taxes. 07/2019

Farm in Chapter 11 Bankruptcy Can't Convert to Chapter 12 to Obtain More Favorable ... 07/2019

District Court Applied Wrong Definition of "Willful" in Return Preparer Penalty Case. 07/2019

Eleventh Circuit Reverses District Court, Upholds Taxpayer's Sec. 1341 Refund Claim. 07/2019

Final Regs Address Employment Taxes for Disregarded Entities Owned by a Partnership. 07/2019

Return Preparer's Fraud Suspended Couple's Statute of Limitations on Assessment. 06/2019

IRS Guidance Addresses Section 199A W-2 Wage Calculation for Certain Co-ops. 06/2019

Pastor Couldn't Exclude Payments as Parsonage Allowances or Gifts from Congregants. 06/2019

IRS Issues Proposed Section 199A Regs for Cooperatives and Their Patrons. 06/2019

IRS Finalizes Regs on ESBTs with Nonresident Aliens as Potential Current Beneficiaries. 06/2019

Most Popular: IRS Provides Safe Harbor for Charitable Donations Made In Exchange for SALT Credits. 06/2019

IRS Finalizes Regs Limiting Contributions in Exchange for State Tax Credits. 06/2019

Final Regulations Expand Use of Health Reimbursement Arrangements. 06/2019

Most Popular: Congress Passes IRS Reform Act with Bipartisan Support. 06/2019

Shareholders of Closely Held Corporation Were Liable as Transferees. 06/2019

IRS Failure to Verify Mailing of Notice of Deficiency Was Abuse of Discretion. 06/2019

Tax Court Nixes Assessment of Trust Fund Recovery Penalty (TFRP). 06/2019

D.C. Circuit Upholds Tax Court's Denial of Charitable Deduction for Remainder Interest. 06/2019

Eleventh Circuit Allows Injunctive Relief for IRS to Collect Unpaid Employment Taxes. 06/2019

IRS Provides Luxury Auto Depreciation Limits and Lease Inclusion Amounts for Autos Placed in ... 06/2019

IRS Releases Draft of Newly Designed Form W-4 for Use in 2020. 06/2019

Foreign-Owned Charter Yacht Not Off the Hook for Employment Taxes. 05/2019

Third Circuit Rejects Challenge to Controlled Foreign Corp Loan Guarantee Regs. 05/2019

Prop Regs Address Withholding on Transfers of Partnership Interests Involving Foreign Persons. 05/2019

CFO Was Responsible for Employment Taxes, Notwithstanding Government Receivership. 05/2019

IRS Offers Reasonable-Cause Relief for Returns Affected by CCH Software Outage. 05/2019

Eleventh Circuit Holds Shareholder Did Not Have Basis in Indirect Loans to S Corp. 05/2019

Couple Could Claim Credits Based on Medicaid Waiver Payment Excluded from Income. 05/2019

Former S Corp Must Reduce AAA for Distribution in Post-Termination Transition Period. 05/2019

Sixth Circuit Reverses District Court; Wrongful Levy Action Was Not Time Barred. 05/2019

IRS Can Use Lien and Levy Powers to Collect Criminal Restitution Amounts. 05/2019

Distributions of Casino Revenue Are Taxable to Native American Tribe Members. 05/2019

Where No Disclosure Is Required, There Is No Statute for Assessing Section 6707A Penalty. 05/2019

Tenth Circuit: IRS Can Make Initial Determination of Penalty After Issuing Notice of Deficiency. 05/2019

Federal Circuit Holds That Excess State Tax Credit Was Taxable Income. 05/2019

Most Popular: IRS Can Assess FBAR Penalty Based on # of Accounts Rather Than Number of Filings. 05/2019

Tax Court Addresses Deductibility of Business Owner's Settlement Payment. 05/2019

CPEOs Can't Be Used to Transform Self-employed Individuals and Partners into Employees. 05/2019

IRS Provides Safe Harbor for Pro Sports Teams' Trades of Personnel Contracts and Draft Picks. 05/2019

Timely Mailing Rule in Code Section 7502 Trumps Common-Law Mailbox Rule. 05/2019

IRS Addresses Interplay of State Tax Limitation and Home Office Deduction. 04/2019

IRS Issues Proposed Regs on Investments in Qualified Opportunity Zones. 04/2019

Two-Percent S Corp Shareholders by Attribution May Deduct Health Insurance Costs. 04/2019

Proposed ESBT Regs Clarify Tax Treatment of TCJA Changes. 04/2019

Most Popular: IRS Releases Draft 2019 Forms for Section 199A Deduction, Expands 199A FAQ. 04/2019

Treasury Department Promises Not to Seek Judicial Deference for Subregulatory Guidance. 04/2019

IRS Action for Unpaid Estate Taxes Not Barred by State Statute of Limitations. 04/2019

Taxpayer's Bill of Rights Does Not Provide Grounds for Challenging a Notice of Deficiency. 04/2019

Taxpayer Acquired Beneficial Ownership of S Corporation in Divorce. 04/2019

District Court Addresses Valuation of Minority Interest Stock for Gift Tax Purposes. 04/2019

Settlement Payments Relating to Death of S Corp Owner's Girlfriend Aren't Deductible. 04/2019

IRS Clarifies Tax Treatment of State and Local Tax Refunds. 04/2019

Ninth Circuit: Estate Overstated Amount of Charitable Deduction. 04/2019

D.C. Circuit Reverses District Court, Upholds PTIN Fee on Tax Return Preparers. 04/2019

TIGTA Releases Report on Code Section 199A Qualified Business Income Deduction. 04/2019

Penalty for Late Filing of S Corporation Does Not Require Supervisor Approval. 04/2019

Indian Tribal Corporation Not Liable for the Employment Taxes of Its Legally Distinct Division. 03/2019

CFC Partners of U.S. Partnership Had to Increase E & P for Subpart F Income. 03/2019

Computer-Generated Penalty Exempt from Written Supervisory Approval Requirement. 03/2019

Taxpayers Could Not Update Last Known Address on Forms 2848 or 4868. 03/2019

Ministers' Housing Allowance Exclusion Does Not Violate First Amendment. 03/2019

IRS Broadens Penalty Relief for Underpayment of Estimated Tax for 2018. 03/2019

Court Rejects Refund Claim Where POA Did Not Authorize Preparer to Sign the Claim. 03/2019

Supreme Court Reverses Eighth Circuit; Jury Award for Lost Wages Was Subject to Railroad Tax. 03/2019

Drug-Induced Compulsive Gambling Losses Aren't Deductible Casualty Losses. 03/2019

All Social Security Benefits Are Includible in MAGI in Determining Premium Tax Credit. 03/2019

IRS Provides Penalty Relief Relating to New Form 1065 K-1 Reporting Requirement. 03/2019

Bankruptcy Debtor Did Not Fraudulently Evade Paying Tax Debts. 03/2019

Federal Circuit Affirms Award of Litigation Costs to Partnership in TEFRA Proceeding. 03/2019

IRS Amends Low-Income Housing Credit Compliance-Monitoring Regulations. 03/2019

Taxpayer Allowed to Deduct Payment of Court-Ordered Alimony Arrearages. 03/2019

Most Popular: IRS National Office Addresses Tax Treatment of Employer-Provided Meals and Snacks. 03/2019

Most Popular: IRS Provides Safe Harbor Accounting Method for Automobile Depreciation Deductions. 03/2019

Taxpayers Can't Introduce New Issues through Rule 155 Computations. 02/2019

Charitable Deduction Disallowed for Donation of House to Deconstruction Organization. 02/2019

IRS Abused Its Discretion in Rejecting Taxpayer's Offer in Compromise. 02/2019

Eleventh Circuit: Waiver of NOL Carryback Was Irrevocable. 02/2019

Taxpayer's Sale of Intellectual Property Results in Capital Gain. 02/2019

Tax Court Upholds LLC's $2.9 Million Bad Debt Deduction. 02/2019

Court Rejects Novel Arguments and Holds Qui Tam Award Is Taxable Income. 02/2019

State Law Cured Defective Conveyance of Property Out of Estate. 02/2019

CPA May Have Been Negligent in Failing to Follow Up After E-Filing Couple's Return. 02/2019

CFO Who Paid Creditors Before the IRS Liable for Payroll Taxes. 02/2019

IRS Waiving Underpayment of Estimated Tax for Some Individuals for 2018 Returns. 02/2019

What to Do About Missing Forms W-2 and Forms 1099. 02/2019

CPA Can't Access Client's IRS Appeal Documents to Assist in His Criminal Case. 02/2019

Second Circuit Reverses Tax Court; Roth IRA Arrangement Did Not Lack Economic Substance. 01/2019

IRS Lien Could Attach to Debtor's Interest in Nondebtor Spouse's Retirement Account. 01/2019

Third Circuit Clarifies Standard for Proving a "Willful" FBAR Violation. 01/2019

IRS to Limit Certain Partnerships from Opting Out of Centralized Partnership Audit Regime. 01/2019

IRS Finalizes Centralized Partnership Audit Regime Regulations. 01/2019

Most Popular: Final 199A Regs and Related Guidance Create Safe Harbor for Rental Real Estate. 01/2019

CPA Sample Client Letter: Rental Real Estate Safe Harbor. 01/2019

Draft IRS Pub. Includes New Schedules to Help Calculate Sec. 199A Deduction. 01/2019

IRS Guidance Clarifies Certain TCJA Property-Related Changes. 01/2019

An In-Depth Look: Practitioner's Year-End Tax Planning Guide for Businesses Post TCJA. 12/2018

CPA Sample Client Letter: Year-End Tax Planning for BUSINESSES. 12/2018

An In-Depth Look: Practitioner's Year-End Tax Planning Guide for Individuals Post TCJA. 12/2018

CPA Sample Client Letter: Year-End Tax Planning for INDIVIDUALS. 12/2018

Country Club Can't Deduct Nonmember Event Losses from Investment Income. 10/2018

IRS Releases Guidance on the Suspension of Personal Exemption Deductions. 10/2018

Church Members' Donations to Minister Were Taxable Income, Not Gifts. 10/2018

Increase in Value of Split-Dollar Insurance Policy Was a Distribution, not Income ... 10/2018

IRS Abused Its Discretion by Failing to Consider Proposed Offers and Hardship Claim. 10/2018

IRS Extends Replacement Period under Sec. 1033 for Certain Livestock Sales. 10/2018

Owner of Tax Prep Firm Was Not Liable for Penalties on Returns Signed by Employees. 10/2018

S Shareholder's Amended Filings Satisfied Requirement to Identify Inconsistencies with Return. 10/2018

In-Depth: IRS Issues Retroactive Guidance on Employer Credit for Paid Family and Medical Leave. 10/2018

Second Circuit Reverses Tax Court: Extensions of Variable Contracts Constituted Taxable ... 10/2018

Most Popular: IRS Clarifies Deductibility of Business Meal Expenses in Light of TCJA Changes. 10/2018

Latest Tax Research Bulletin: Read The Latest Tax Briefs and In-Depth Articles. 10/2018

German Resident Isn't Eligible for Foreign Earned Income Exclusion. 9/2018

Termination Payment Was Ordinary Income Subject to Self-Employment Tax. 9/2018

Taxpayer Qualified as Real Estate Professional; Rental Losses Not Limited by PAL Rules. 9/2018

Couple Failed to Show That "Act of State" Doctrine Applied to Foreign Distributions. 9/2018

IRS Extends Tax and Penalty Relief to Victims of Hurricane Florence. 9/2018

IRS Voluntary Annual Filing Season Program Withstands AICPA's Challenge. 9/2018

Ten-Year Statute Doesn't Apply to Refund Arising from Foreign Tax Deduction. 9/2018

IRS Rev. Proc. Addresses Accounting Method Changes for an Eligible Terminated S Corp. 8/2018

In-Depth: Proposed IRS Regs Prevent Taxpayers from Working Around SALT Limitation. 8/2018

Tax Court Did Not Have Jurisdiction Over S Corporation's Employment Tax Liability. 8/2018

Automatic Extensions Kept on Many Information Returns Other Than Form W-2 Series. 8/2018

IRS Rev. Proc. Addresses Automatic Accounting Method Changes for Small Businesses. 8/2018

In-Depth: Long Awaited Section 199A Proposed Regs Are Generally Favorable to Taxpayers. 8/2018

Breaking News: Long Awaited Section 199A Proposed Regs Are Generally Favorable to Taxpayers. 8/2018

In Depth: Bonus Depreciation Proposed Regs Issued; Taxpayers May Rely on Them Immediately. 8/2018

IRS Issues Guidance Relating to Certain Tuition Program and Education Expense Rules. 8/2018

Parents Who Lost Custody Could Not Claim Children as Dependents or Take Child Tax Credit or EITC. 8/2018

Spouse with No Control over Couple's Tax Filings Did Not Willfully Evade Payment of Taxes. 8/2018

Taxpayer Can't Deduct $400,000 Restitution Payment Made as Part of Criminal Sentence. 8/2018

LLCs Don't Qualify as "Customers" under the Right to Financial Privacy Act. 7/2018

Most Popular: IRS Urges Veterans to File Refund Claims Relating to Disability Severance Payments. 7/2018

Some Exempt Orgs No Longer Required to Report Donors' Names and Addresses to the IRS. 7/2018

Newly Enacted Section 67(g) Won't Prevent Certain Estate and Trust Deductions. 7/2018

Prop Regs Address TCJA's Expansion of Return Preparer Due Diligence Penalty to HOH Deter ... 7/2018

No Innocent Spouse Relief for Widow Who Failed to Report Insurance Proceeds on Form 8857. 7/2018

Nuclear Plant Operator's Waste Disposal Fees Did Not Qualify as Specified Liability Losses. 7/2018

IRS Supervisor Approval Not Required for Tax Court to Assess Frivolous Arguments' Penalty. 7/2018

Taxpayer Sues Mortgage Servicer for Not Including Capitalized Interest on Form 1098. 7/2018

S Corp Shareholder Not Entitled to Basis Increase as Loan Guarantor and Co-Borrower. 7/2018

IRS Wins Judgment Against Estate Where Decedent Used Tax Shelter to Avoid Taxes. 7/2018

Most Popular: Tenth Circuit Affirms That Marijuana Dispensary Can't Deduct Business Expenses. 7/2018

Latest Tax Research Bulletin: Read The Latest Tax Briefs and In-Depth Articles. 7/2018

Fifth Circuit Vacates Lower Court Decision on Taxpayer's Liability for Section 6672 Penalty. 7/2018

Summary Judgment Denied in Tax Court Case Involving Split Dollar Life Insurance Arrangements. 7/2018

Legal Fees Relating to Status of Investment Fund Distributions in Divorce Were Not Deductible ... 7/2018

S Shareholder Can't Unilaterally Elect FICA Tax Credit on S Corporation's Behalf. 7/2018

Most Popular: Taxpayers Are Liable for Penalties After IRS Assurances That No Penalties Would ... 6/2018

Supreme Court Reverses Seventh Circuit; No Railroad Tax on Stock Options. 6/2018

IRS Proposes Removal of Temp Regs on a Partner's Share of a Partnership Liability for Disguised ... 6/2018

Supreme Court Rejects Precedents in State Sales Tax Case; Quill and Bellas Hess Overruled. 6/2018

Taxpayer Can't Lay Blame for Failure to Pay Employment Taxes on Deceased Partner. 6/2018

Bank Failed to Establish Basis in Intangible Assets Acquired During S&L Crisis. 6/2018

IRA Trustee Must Withhold Federal Taxes on Amounts Paid to Unclaimed Property Fund. 6/2018

Tax Court Reduces Taxpayer's Basis in Solar Panel Venture, but Finds in Taxpayer's Favor on ... 6/2018

Taxpayer Was Independent Contractor, Notwithstanding Employee Status Indicated on Form W-2. 6/2018

IRS Liable for Damages for Willfully Violating Bankruptcy Discharge Order. 6/2018

Most Popular: IRS Clarifies 2018 Standard Mileage Rates Notice in Light of New Tax Law. 6/2018

Fifth Circuit Affirms Tax Court's Holdings on Closing Agreement and Offer In Compromise. 6/2018

Professional Gambler Can't Deduct Track's Takeout in Calculating Gambling Losses. 6/2018

Entertainment Company Was a Trade or Business, but Failed to Substantiate Expenses. 6/2018

Former University Employee Can't Exclude Tuition Waiver from Income. 6/2018

IRS Responds to State Legislative Attempts to Circumvent Limitation on SALT Deduction. 6/2018

Partnership Consisting of Disregarded Entities Didn't Qualify for TEFRA Small Partnership Exception. 6/2018

Most Popular: IRS Updates and Consolidates Guidance on Charitable Contributions. 6/2018

Taxpayers Must Exhaust Administrative Remedies before Recovering Costs for Bankruptcy Violations. 5/2018

Ten Year Limitations Period Did Not Apply to Taxpayer's Foreign Tax Credit Refund Claim. 5/2018

Federal Circuit Reverses Lower Court; Allows Partial Exclusion of Extraterritorial Income. 5/2018

Alleged Non-profit Was Really a Facade for a Doctor's Consulting Activity. 5/2018

IRS Does Not Bear Burden of Production in Partnership Level Proceedings. 5/2018

Most Popular: IRS Updates Accounting Method Change Procedure. 5/2018

Parents Induced to Sell Company at a Discount by Not Disclosing Nonpayment of Payroll Taxes. 5/2018

Pizza Company Liable for Excise Taxes on Excess Contributions to Pension Plan. 5/2018

Engineer's Losses from Music Activities Partially Allowed as Business Expenses. 5/2018

Insurers Can Bring Class Action for Unpaid ACA Cost Sharing Reduction Payments. 5/2018

Law Firm Can Equitably Recoup Employment Taxes Erroneously Paid by Related Entity. 5/2018

IRS Adjusts 2018 HSA Annual Limitation on Deductions. 5/2018

Most Popular: IRS Issues Guidance on Unreported Tip Income from "Tip Boxes". 5/2018

Attorney's Affidavit Insufficient to Rebut IRS's Proof of Claim in Bankruptcy. 4/2018

Late Filing of Carryback Application to Wrong Year Was Not an Informal Refund Claim. 4/2018

IRS Issues Interim Guidance on Business Interest Limitation Rules Effective in 2018. 4/2018

First Circuit Reverses Tax Court; Roth IRA Arrangement Did Not Lack Economic Substance. 4/2018

Hearing Officer Not Required to Substantively Analyze Supervisor's Approval of Penalty. 4/2018

Taxpayers May Continue to Rely on Rev. Proc. 2004-34 for Advance Payments. 4/2018

IRS Tax Lien Applied Only to Taxpayer's Half Interest in Former Marital Home. 4/2018

Case Against IRS Involving Phone Call Broadcast on Howard Stern Show Moves Forward. 4/2018

Supreme Court: Tax Obstruction Conviction Requires Awareness of Pending Proceeding. 4/2018

In-Depth: Appropriations Act Makes Major Modifications to the Partnership Audit Rules. 4/2018

Doctor's Royalty Income from Patent Is Ordinary Income, Not Capital Gain. 4/2018

Short Sale of Rental Property and Discharge of Mortgage Debt Resulted in No Gain or Loss. 4/2018

In-Depth: President Signs $1.3 Trillion Spending Bill Featuring Extensive Technical Tax Corrections. 4/2018

Gravel Sales Not Exempt from Tax under Native American Treaties. 3/2018

Liability for ACA Shared Responsibility Payment Isn't a Priority Claim in Bankruptcy. 3/2018

Proposed Regs Would Modify Definition of Short-Term, Limited-Duration Insurance. 3/2018

Penalty Imposed on Owner Who Used Loan Funds to Pay Expenses Instead of Payroll Taxes. 3/2018

Payment of Gain from Sale of Marital Home to Ex-Spouse Was Not Deductible as Alimony. 3/2018

IRS Extends Three-Year Carried Interest Holding Period to S Corporations. 3/2018

Couple Can't File Successive Motions to Extend Deadline to Appeal Tax Court Case. 3/2018

Payments from Foreign Sales Corporation Reclassified as Excess Roth IRA Contributions. 3/2018

IRS Gives More Time for Deducting Home Repair Damage Due to Presence of Pyrrhotite. 3/2018

Eleventh Circuit: Contract Termination Payment Was Ordinary Income, Not Capital Gain. 3/2018

Refund Claim for ACA Shared Responsibility Payment Was Properly Filed on Form 843. 3/2018

In-Depth: Prop Regs Address Adjustment of Tax Attributes Under Centralized Partnership Audit Rules. 3/2018

Deficiencies Resulting from Improper Inventory Reporting and Unreasonable Compensation Upheld. 3/2018

Lower Court Reversed; Deduction for Trust's Property Donation Is Limited to Basis. 2/2018

Tax Court Limits Real Estate Developer's Losses; Rejects Penalty Assessment. 2/2018

2018 Pension Plan Limitations Not Affected by Tax Cut and Jobs Act of 2017. 2/2018

Taxpayer Entitled to Innocent Spouse Relief for Tax on Former Spouse's Income, but Not for Tax ... 2/2018

Taxpayer's Self-Serving Affidavit Was Sufficient to Defeat Summary Judgment. 2/2018

Virgin Islands Tax Return Triggered Statute of Limitations When Forwarded to the IRS. 2/2018

Federal Circuit Reverses Lower Court; Supports Hospital's Bid for FICA Reimbursement. 2/2018

Third Circuit Affirms Tax Court; $10 Million in Transfers Were Equity Investments, Not Debt. 2/2018

Budget Bill Includes Tax Extenders, California Wildfire Disaster Relief, and a Grab Bag of Tax ... 2/2018

In-Depth Analysis: Section 199A Deduction for Qualified Business Income (Downloadable) 1/2018

Practice Aid: Three New TCJA Quick Reference Guides (Downloadables) 1/2018

In-Depth Article Form 1099 and Form W-2 Reporting Deadlines Fast Approaching 1/2018

CPA Client Letter: Requirement to File Forms 1099 1/2018

Bankruptcy Court Holds S Corporation Status Is Not Property for Bankruptcy Purposes. 1/2018

Standard Mileage Rates for 2018 Increase Slightly. 1/2018

Nonprofit Teaching Hospitals Subject to Income Tax on Fees from Third-Party Vendors. 1/2018

Tax Court Reconsiders Accuracy-Related Penalty in Light of Chai Decision, Still Sides With IRS. 1/2018

Fifth Circuit Rejects Challenges to Conviction for Willful Failure to Collect and Pay Over Taxes. 1/2018

Tax Court Upholds IRS Denial of Whistleblower Award. 1/2018

Fifth Circuit Rejects Challenges to Conviction for Willful Failure to Collect and Pay Over Taxes. 1/2018

Extended Limitations Period Did Not Apply to Omissions of Foreign Income. 1/2018

IRS Finalizes Rules on Opting Out of Centralized Partnership Audit Rules. 1/2018

District Court Holds That Settlement Proceeds Were Nontaxable; Disallows Deduction of Legal Fees. 1/2018

IRS Issues Updated Withholding Tables; Taxpayers Could See Changes by February. 1/2018

Tax Court Holds That Family Owned Investment Fund Manager Carried on a Trade or Business. 1/2018

Patent Owner Not Entitled to Capital Gains on Royalty Income. 1/2018

Prepaid 2018 Real Property Taxes Are Deductible in 2017 If Assessed and Paid in 2017. 1/2018


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