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Tax Research Articles - Archived

Absentee Owner and President of Corp Was "Responsible Person" For Payroll Taxes. 12/28/2014

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

Practice Aid: CPA Client Letter: 2014 Year End Tax Planning for Businesses Post TIPA. 12/26/2014

Practice Aid: CPA Client Letter: 2014 Year End Tax Planning for Individuals Post TIPA. 12/26/2014

IRS: Reflective Roof Installed in Connection with Solar Panels Qualifies for Energy Credit. 12/26/2014

IRS Issues 2015 Standard Mileage Rates for Business, Medical and Moving. 12/23/2014

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

Practice Aid: CPA Client Letter Regarding 2014 TIPA For Individuals. 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

Tax Losses on Vacation Home Rental Limited Because of Excessive Personal Use Days. 12/18/2014

IRS Grants Extension to Exclude Income from Discharge of Indebtedness. 12/18/2014

IRS Abused Discretion in Conditioning Installment Agreement on Filing Tax Lien. 12/17/2014

A Quick Look: Final IRS Regs Minimum Essential Coverage Requirement for Individual Mandate. 12/17/2014

IRS Issues Guidance on Exclusion for Employer-Provided Transit Smartcards. 12/9/2014

Tax Court Erred in Treating Sale of Interest in Litigation as Ordinary Income. 12/8/2014

Construction Company Can Deduct Motocross Racing Expenses of Owner's Son. 12/7/2014

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

Ninth Circuit Reverses Tax Court: Partners Cannot Selectively Opt Out of TEFRA Proceedings. 12/3/2014

Software Licensing Arrangement Qualifies for Domestic Production Activities Deduction. 12/2/2014

IRS Regs on Failure to File Gain Recognition Agreements Relaxes Standards for Penalty Relief. 12/1/2014

IRS Clarifies Application of One-Per-Year Limit on IRA Rollovers - Provides Transition Rule. 11/30/2014

Expert Trainer's Involvement in Thoroughbred Venture Helps Taxpayers Avoid Hobby... 11/25/2014

Proprietor of a Residential Glass Business Failed to Establish He Was a Real Estate Professional. 11/25/2014

Net-Worth Method Used to Support Fraud Determination Against Surf Shop Owners. 11/24/2014

S Corp's AAA Resets to Zero Following Post-Termination Transition Period. 11/23/2014

Supreme Court to Review Obamacare Insurance Subsidy Case in Wake of Circuit Split. 11/21/2014

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

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

Court Dismisses Suits Over Alleged IRS Mishandling of Requests for Tax-Exempt Status. 11/14/2014

In-Depth: Year-End BUSINESS Tax Planning Focuses on Tangible Property Rules and Tax Extenders.

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

Innocent Spouse Relief Granted Due to Lack of Knowledge or Control of Corporate Finances. 11/13/2014

Healthcare Plans Lacking Hospital Coverage Do Not Meet Employer Mandate Requirements. 11/12/2014

In-Depth: IRS Proposed Partnership Regs Embrace "Hypothetical Sale" Approach for Hot Asset Distributions.

Challenge to IRS Filing Program Dismissed - AICPA Can't Prove Risk of Injury. 11/9/2014

A Closer Look: IRS Releases Inflation-Adjusted Amounts for 2015. 11/8/2014

IRS Reminds Practitioners to Renew PTINs. 11/6/2014

IRS Collections Activity Barred by Statute of Limitations Because Taxpayer Lived in U.S. 11/5/2014

Contributions of Distressed Brazilian Receivables Generate Massive Penalties. 11/4/2014

IRS: Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock. 11/4/2014

Additional Child Tax Credit Exempt from Bankruptcy Estate. 11/3/2014

Eighth Circuit Reverses Tax Court on Treatment of CRP Payments to Nonfarmer. 11/2/2014

In-Depth: Year-End Tax Planning for INDIVIDUALS in Light of Uncertainty Regarding Tax Extenders.

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

IRS Releases Inflation Adjusted Retirement Plan Limitations for 2015. 10/31/2014

IRS Clarifies Terms Relating to the Economic Substance Doctrine. 10/30/2014

IRS to Eliminate 36-Month Rule for Deemed Debt Discharges. 10/29/2014

Graduated Tax Rate Applies to Affiliated Group with Qualified Personal Service Corp. 10/28/2014

IRS Simplifies Reporting of Canadian Retirement Plans; Eliminates Form 8891. 10/23/2014

Estate Tax: Fifth Circuit Court Upholds Fractional Discounts for Fractional Interests. 10/22/2014

Dual Resident Can't Informally Abandon U.S. Resident Status and Escape Tax on Stock Sale. 10/19/2014

Obamacare: ACA Challenges Continue with Oklahoma Court Invalidating Section 36B Regs. 10/18/2014

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

Divided Tax Court Holds That CSRS Did Not Accept Contribution as a Rollover. 10/16/2014

Figurehead Shareholders Can't Shield Patent Owner from Ordinary Income on Royalties. 10/15/2014

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

IRS Issues Guidance on Allocation of After-Tax Amounts to Rollovers. 10/13/2014

Tax Court Holds That Distinguished Artist's Work Was Not a Hobby. 10/12/2014

Ninth Circuit Permits Equitable Recoupment for Late Refund Claim. 10/08/2014

Litigation Costs Denied Where IRS had Substantially Justifiable Position. 10/07/2014

Deduction for Year-End Bonus Denied Because Company Could Not Honor Check. 10/06/2014

Couple Can Exclude Settlement Proceeds from Abusive Tax Shelter Scheme. 10/03/2014

Bankruptcy Debtor's Lavish Lifestyle Doesn't Preclude a Discharge of Taxes. 09/30/2014

In-Depth: IRS Extends Time to Make Late Partial Asset Disposition Election. 09/29/2014

Deductions for Expenses Incurred in Attempting to Rent Farmhouse Disallowed. 09/27/2014

IRS Clamps Down on Corporate Inversions and Related Transactions. 09/26/2014

No Theft Loss or Bad Debt Deduction Allowed for Unwise Investment made by Taxpayers. 09/19/2014

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

In-Depth: Ninth Circuit Holds that FedEx Drivers Aren't Independent Contractors. 09/17/2014

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

Home Concrete Opinion Doesn't Affect Prior Tax Court "Gross Income" Decisions. 09/16/2014

Obamacare Insurance Subsidy Case to be Reheard by Entire D.C. Circuit Court. 09/15/2014

General Partner Can't Use State Law to Escape Partnership's Federal Tax Debt. 09/10/2014

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

An In-Depth Look: IRS Finalizes Regs on Dispositions of Tangible Depreciable Property. 09/08/2014

Taxpayer Entitled to Home Office Tax Deduction for Portion of Studio Apartment. 08/28/2014

A Disregarded Entity Is Not Disregarded in Valuing an LLC Successor Member Interest. 08/27/2014

Jones Day Seeks Expedited Appeal before Supreme Court on Obamacare Subsidies Issue. 08/26/2014

Taxpayer Gets Rare Win on Conservation Easement Deduction. 08/25/2014

AICPA Lawsuit Challenges IRS's New Voluntary Tax Return Preparer Program. 08/22/2014

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

Taxpayer Can't Deduct Unredeemed Perks Associated with Loyalty Program. 08/13/2014

Subsequent Events Are not Relevant to Deductibility of Research & Experimental Expenses. 08/12/2014

IRS Delays Effective Date of Regs on Bundled Estate and Trust Costs. 08/11/2014

U.S. Corporation Cannot Deduct Fine Paid to Commission of European Community. 08/08/2014

IRS Guidance Attempts to Resolve Circular Relationship Between Code Sections 36B and 162(l). 08/07/2014

IRS Final Regs Address Creation of S Corp Basis with Back-to-Back Loans. 08/06/2014

Circuits Split on Legality of Obamacare Insurance Subsidies in States with Federal Exchanges. 08/05/2014

An In-Depth Look: Research Tax Credit Case Brings Consistency Rule into Focus. 07/21/2014

Merged Corporations Are the "Same Taxpayer" for Interest Netting Purposes. 07/17/2014

Tax Court Modifies April Opinion to Deny "Inequitable" Windfall to IRS. 07/12/2014

Refusal to Pick Up Mail Precludes Ability to Schedule CDP Hearing and Contest Levy. 07/11/2014

An In-Depth Look: IRS Unveils Voluntary Tax Return Preparer Education Program. 07/10/2014

Sixth Circuit OKs Deduction for Lease Termination Costs. 07/09/2014

IRS Finalizes Regs on Small Employer Health Insurance Tax Credit. 07/08/2014

Supreme Court: Circumstantial Evidence Can Suffice to Challenge Motive for IRS Summons. 07/07/2014

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

Tax Court Has Jurisdiction to Review Whistleblower Awards. 07/03/2014

Federal Circuit Affirms Estate's Reliance on Bad Advice Was Reasonable Up to a Point. 07/02/2014

Popular: 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

Overpayment of Estate's Nondeferred Taxes Can Be Applied to Deferred Portion. 07/01/2014

Self-Directed IRA's Purchase of Real Estate Was a Taxable Distribution. 06/27/2014

Closely Held Company Did Not Transfer Goodwill to Owner. 06/27/2014

Reminder: June 30 Deadline Looms for New Electronic FBAR Filing. 06/26/2014

Supreme Court Affirms That Inherited IRAs Are Not Exempt from Bankruptcy Estate. 06/25/2014

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

Tax Court Holds Gain or Loss on Disposition of Partnership Interest Is an Affected Item. 06/19/2014

Extension of 2009 Return Precludes 2009 Taxes from Being Dischargeable in Bankruptcy. 06/18/2014

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

IRS Pilot Program Aims to Help Small Businesses with Retirement Plan Penalties. 06/16/2014

Court Shuts Down Atheists' Challenge to Religion-Related Code Provisions. 06/14/2014

IRS Can't Collect Taxes from Heiresses Prodded into Stock Deal by Tax Advisers. 06/13/2014

Pro-Israel Organization Can Press Ahead with Politically Charged Tax Case. 06/12/2014

District Court Decision Highlights Split in Circuits on At-Risk Provision. 06/11/2014

Change of Intent Does Not Transform Gain on Property's Sale to Capital Gain. 06/10/2014

Tax Court Set to Decide If Estate Must Pay Tax on Worthless Madoff Account. 06/10/2014

Rancher's Ownership History Is Antithesis of Farming Syndicate; Cash Method Allowed. 06/08/2014

Tax Court Draws Bright Line on Use of Completed Contract Method by Developers. 06/07/2014

Alternative Simplified Credit Methodology on Amended Tax Returns. 06/05/2014

Seventh Circuit Affirms 51-Month Sentence for Tax Return Preparer. 06/05/2014

Tax Court Rejects Charitable Deduction for Easement That Didn't Sufficiently Restrict Use. 06/05/2014

Settlement Payment Is Excludable from Income under Step Transaction Doctrine. 06/04/2014

Eighth Circuit Reverses Tax Court on IRA Rollover, Chastises IRS for Appalling Arguments. 06/04/2014

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

Seller Who Reacquired Principal Residence Must Recognize Previously Excluded Gain. 05/30/2014

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

IRS Not Required to Collect Payments from Trust Set Up for Taxpayer. 05/25/2014

IRS Issues Additional FATCA Guidance. 05/23/2014

Tenth Circuit Says 23-Day Notice Requirement for Third-Party Summons Is Mandatory. 05/22/2014

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

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

Tax Court Has Jurisdiction to Determine If Foreign Taxes Were Refunded. 05/16/2014

Estate Can't Amend Form 8939 for Incorrect Allocations by Tax Professional. 05/15/2014

Taxpayer's Estate Owes Luxury and Gas Guzzler Taxes on Exotic Imported Car. 05/14/2014

Automatic Consent for Certain Sales-Based Royalty & Vendor Chargeback Method Changes. 05/12/2014

Legal Fees to Fight Class Action Suit Were Nondeductible Capital Expenses. 05/12/2014

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

Taxpayer Can't Deduct Repayment to Mother for Unauthorized Stock Purchases. 05/02/2014

Adult Care Facility Worker Was an Employee, Not an Independent Contractor. 05/01/2014

Estate Beneficiary Doesn't Qualify for First-Time Homebuyer Credit. 04/30/2014

President Signs into Law New Funding Rules for Certain Cooperative and Charity Plans. 04/29/2014

Father Was Custodial Parent Despite Conciliation Agreement's Terms. 04/28/2014

Doctoral Student's Fellowship Grant Is 100 Percent Taxable. 04/27/2014

Foreclosure Is a Fully Taxable Transaction for Purposes of Passive Loss Rules. 04/26/2014

Horse Owner Materially Participated in Horse Breeding and Racing Operation. 04/25/2014

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

Virtual Currency Treated as Property for Tax Purposes. 04/11/2014

Tax Court Holds That a Trust Can Qualify for Rental Real Estate Exception. 04/11/2014

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

Gambling CPA Can't Deduct Share of Racetrack's Take Out Expenses. 03/28/2014

IRS Adopts Stricter Interpretation of One-Year Waiting Period for IRA Rollovers. 03/27/2014

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

Budget Proposal Tries to Permanently Extend Research and Experimentation Tax Credit. 03/21/2014

IN-DEPTH: Tax Lien on Pension Plan Survives Bankruptcy Due to Ambiguity in Debtor's Petition. 03/13/2014

IRS Issues Procedures for Accounting Method Changes on Tangible Property Dispositions. 03/13/2014

IRS Clarifies Requirements for Substantial Risk of Forfeiture in Final Regs. 03/12/2014

Millions Received from Qui Tam Award Is Ordinary Income. 03/09/2014

Court Agrees with IRS on Valuing Estate's Closely Held Stock Using NAV Method. 03/06/2014

Failure to Attach Required Documents Precludes Interest on Overpayment. 03/05/2014

Physician's Expenses Properly Treated as Miscellaneous Itemized Deductions on Schedule A. 03/03/2014

IRS Updates Procedure for Elections under New Capitalization Rules. 03/02/2014

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

Partnership Prop. Regs Would Change Rules on Disguised Sales and Allocation of Liabilities. 02/14/2014

TRENDING: Final IRS Regs Delay Employer-Mandate for Some Medium-Sized Businesses. 02/13/2014

IRS Updates Accounting Method Procedure for Adopting Favorable Capitalization Rules. 01/30/2014

Financial Adviser's Control over Taxpayers' Self-Directed IRA Proves Costly. 01/17/2014

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

Bad Debt Deduction Denied Where There Was No Legal Obligation to Pay Debt. 11/23/2013

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

Couple Escapes Penalty after Falsely Claiming Refundable Tax Credits and Rebates. 11/20/2013

District Court Allows Foreign Tax Credit in STARS Transaction. 11/19/2013

IRS Modifies FSA Rules to Allow Up to $500 to Be Used in Following Year. 11/17/2013

IRS Releases 2014 Inflation-Adjusted Amounts and Pension Colas. 11/12/2013

Use of Third-Party Contract Manufacturer Precludes Sec. 199 Deduction. 11/07/2013

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

Exhaust Administrative Remedies Before Pursuing IRS for Violating Discharge Order 11/03/2013

Film Producer Can't Avoid $43 Million Restitution Order. 11/03/2013

IRS Announces 2014 Pension Plan Limitations 10/31/2013

Government Can't Hide Behind Code Sec. 6103 10/29/2013

Use of Wrong IRS Code Section Costs Taxpayer $100,000 10/28/2013

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

Taxpayer Didn't Meet Partial Payment Rule for Requesting Refund 10/2013

Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock 10/2013

2014 Tax Season to Start Later Following Government Shut Down 10/22/2013

Custom Homebuilder Must Capitalize Costs Incurred in Building Homes 10/20/2013

All Empowerment Zone Designations Terminate at End of 2013 10/20/2013

IRS Can't Be Compelled to Reopen OIC Returned Years Before CDP Hearing 10/18/2013

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

Annual Per Diem Rate Guidance Changes "Incidental Expenses" Definition 10/11/2013

Court Denies Refund Claim for Payroll Service Company's Employment Taxes 10/2013

Fifth Circuit Partially Reverses Lower Court; Partners Entitled to Refund of Penalty Interest 10/2013

Baseball Player's Signing Bonus Must Be Amortized Over Life of Contract 10/10/2013

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

Closing Agreement Doesn't Preclude Reduction of Taxpayer's Dividends-Received Deduction 10/04/2013

IRS Required to Honor Designation of Employment Taxes. 10/04/2013

IRS Expands Situations in Which Innocent Spouse Relief Will Be Granted. 9/29/2013

Prop Regs Make Significant Changes to Rules on MACRS Property Dispositions. 9/28/2013

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

An In-Depth Look: 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

S Corp Pass-Through Losses Disallowed; Lacked Sufficient Debt Basis. 9/22/2013

Sale of Tax Shelter Interests Were Income to S Corp's Sole Shareholder. 9/22/2013

Tax Attorney Should Have Known He Had No Basis for Losses. 9/22/2013

Purchasing Ex-Wife's Home Before Divorce Precluded First-Time Homebuyer Credit. 9/21/2013

Investor's Trading Activities Did Not Constitute a Trade or Business. 9/21/2013

Tax Research Methodology: A Practical Guide. Updated 9/19/2013

Proposed Section 174 Regs Would Broaden Definition of R&D. 9/15/2013

Estate's Attempt to Evade Code Sec. 642(g)'s Bar on Double Deductions Fails. 9/15/2013

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

Many Opportunities Exist for Amended Returns: Same-Sex Marriages Recognized by IRS
for Federal Tax Purposes. 9/12/2013

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

S Corporation Shareholder Retained Beneficial Ownership of Shares. 9/02/2013

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

Proposed Regs Remove Two-Year Deadline for Filing for Innocent Spouse Relief. 8/29/2013

S Corp Procedure Expands Time for Applying Corrective Procedures to Late Elections. 8/29/2013

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

Company's Dividend Deductions Did Not Meet All-Events Test; No Deduction Allowed. 8/23/2013

Failure to File Correct IRS Form Subjects Minister's Income to Self-Employment Tax. 8/23/2013

Consultant Not "Employer" With Respect to Work for Foreign Govt SEP Contributions Disallowed. 8/18/2013

IRS Penalties Disallowed as an Administrative Expense in Bankruptcy Case. 8/18/2013

Estate Loses $144,000 Refund After Failing to Properly Designate Payment as a Deposit. 8/15/2013

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

Taxpayer with Zero Exclusion Ratio Is Fully Taxable on Pension Payments. 8/06/2013

Court Rejects Refund Claims from NOL Carryforwards Carrybacks. 8/06/2013

Real Estate Agent's Remax Fee Tax Deductible as Professional Expense. 8/05/2013

Certified Public Accountant (CPA) Can't Be Sued for Incorrect Form W-2. 8/05/2013

A Practical Guide to Perfecting Your Tax Research Techniques. 8/02/2013

Failure to Designate Parsonage Allowance Precludes Deduction; Penalties Upheld. 8/01/2013

IRS Expands Class of Taxpayers That Can Defer Advanced Payments for Gift Cards. 8/01/2013

IRS Won't Follow Tax Court Decision on Deductibility of Forbearance Payments. 7/31/2013

IRS Acquiescences to Expanded Review by Tax Court in Innocent Spouse Cases. 7/26/2013

IRS Postpones FATCA Implementation by Six Months. 7/26/2013

D.C. Circuit Court Affirms Denial of Tax-Exempt Status for Special Needs Trust. 7/22/2013

D.C. Circuit Reverses Tax Court Regarding Nonresident Alien Gambling Per-Bet Rule. 7/19/2013

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

Generally, an IRA is Off Limits from Tax Collectors and Creditors in Bankruptcy. 7/05/2013

IRS Tries to Assess a Constructive Dividend on the Sole Shareholder of a Construction Company
in a Unique Way. 7/05/2013

Conservation Reserve Program Payments Subject to Self-Employment Tax. 7/05/2013

DOMA Struck Down - Opening the Floodgates for Amended Tax Returns. 6/26/2013

Individual Precluded From Contesting Trust Fund Recovery Penalty. 6/26/2013

Tax Treatment of Repair and Maintenance Expenditures. 6/26/2013

U.S. Employee Working Overseas Was Unable to Exclude Earnings from Income. 6/25/2013

Autistic and Bipolar Taxpayer Didn't Qualify as Financially Disabled. 6/25/2013

IRS Rules that Mexican Land Trusts Are Not Foreign Trusts. 6/19/2013

Taxpayer Denied Abandonment Loss for "Underwater" Home. 6/19/2013

Utilizing Preservation Tax Incentives to Reduce Property Owner’s Expenditures for Renovation. 6/12/2013

IRS Barred from Assessing Tax on Virgin Islands 1040s. 6/08/2013

Tax Evasion Sentence Upheld for Adult Entertainment Entrepreneur. 6/08/2013

Child Tax Credits Not Exempt from Missouri Bankruptcy Estate. 6/07/2013

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

Cooperative Must Separately Compute DPAD for Patronage and Nonpatronage Sourced Income. 6/05/2013

Debtor's QSub Status Is Not Property; Sole Shareholder Entitled to Revoke S Status. 6/05/2013

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

Loan Guarantees to IRA-Owned Businesses Results in Loss of IRA Status. 05/23/2013

Ninth Circuit Holds that Surrender Value of Policies Can be Considered in Taxing Distributions. 05/14/2013

Courts Split on Tax Treatment of Gain on the Sale of Demutualized Stock 05/10/2013

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

Loving Case: Former IRS Commissioners File Amicus Brief Supporting IRS 04/27/2013

White House Releases Tax Proposals as Part of Fiscal Year 2014 Budget Plan. 04/27/2013

Mechanics of Calculating Section 911 Housing Exclusion Explained By Chief Counsel's Office. 04/23/2013

Taxpayers Did Not Make Reasonable Effort to Find Paying Renters - Rent Expenses Denied. 04/22/2013

Estate's Reliance on Expert's Wrong Advice Was Reasonable Up to a Point. 04/13/2013

Challenge to Circular 230's Limitation on Contingent Fee Arrangements Dismissed. 04/12/2013

Court Objects to Reliance on State Law in Determining Deductible Theft Losses. 03/28/2013

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

Fraudulent Amended Returns Filed by Company's Accountant Tolled Statute. 03/17/2013

Obligation to Pay Delinquent Taxes Trumps Religious Obligations and College Expenses 03/14/2013

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

A Practical Guide: Sustainable Research Tax Credit Claim 03/05/2013

Charitable Deduction Allowed Despite Lack of Attached Qualified Appraisal 03/01/2013

Sequester Threatens IRS Taxpayer Services and Enforcement 02/28/2013

Home Builder Triumphs over IRS and Tax Court Allows Deferral of Millions 02/27/2013

Proposed Regs Address Individual Health Insurance Mandate 02/25/2013

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

Court Rejects Attempt to Use QSub Election to Increase S Corp Stock Basis 02/14/2013

IRS Issues Annual Advice on Missing Form W-2's 02/14/2013

IRS Update: Ability to e-file Tax Returns Containing Form 4562 and/or Form 8863 02/08/2013

IRS Has Reopened Online PTIN System with Limitations 02/05/2013

Many 2012 Business Tax Filings Can Start on Monday February 4th, With Exceptions 02/02/2013

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

Blank Spaces in Gift Documents Did Not Mean Decedent Retained Power to Alter Gifts 02/01/2013

IRS Releases New Tax Tables and Remaining Inflation Adjusted Amounts for 2013 01/19/2013

Tax Court Weighs In on Ex-Spouse Battles Over Dependency Exemption 01/06/2013

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

Moonlighting Police Officer Was Independent Contractor Subject to Self-Employment Taxes. 01/01/2013



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