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2025-06-30 ERC Issues Return to Court

This week we look at:

Court Upholds IRS's Employee Retention Credit Guidance Taxpayer Files in US District Court as the IRS's Failure to Act on its …

7 months, 2 weeks ago

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2025-06-23 Senate Finance Committee Tax Provision Draft Issued

This week we look at:

Schwartz v. Commissioner: The Critical Role of Estimated Tax Compliance in Collection Due Process Determinations Cano v. Commi…

7 months, 3 weeks ago

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2025-06-16 The Case of the Vanishing Levy

This week we look at:

Understanding Automatic Accounting Method Changes-Revenue Procedure 2025-23 Accounting Method Changes in Conmac Investments, I…

8 months ago

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2025-06-09 Worthlessness vs Cancellation of Debt Are Not the Same
2025-06-09 Worthlessness vs Cancellation of Debt Are Not the Same

This week we look at:

Navigating Corporate Alternative Minimum Tax (CAMT) Conservation Easement Valuation & Penalties: A Warning from Tax Court Coll…

8 months ago

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2025-06-02 Revisiting Previously Discussed Cases
2025-06-02 Revisiting Previously Discussed Cases

This week we look at:

Self-Employment Tax for Limited Partners (Soroban II) Presidential Tariffs Under IEEPA (USCIT Decision & Federal Circuit Stay)…

8 months, 2 weeks ago

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2025-05-26 Second Challenge to Convenience of the Employer Rule
2025-05-26 Second Challenge to Convenience of the Employer Rule

This week we look at:

IRS Reduces Estate Tax Closing Letter Fee Tax Court Scope of Review in Passport Cases Marital Deduction for Bequests to Trust …

8 months, 2 weeks ago

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2025-05-12 Taxpayer Fails to Qualify for Deduction for DoD Ordered Move
2025-05-12 Taxpayer Fails to Qualify for Deduction for DoD Ordered Move

This week we look at:

Deductibility of IVF and Gestational Surrogacy Costs Fraudulent Tax Claims & 28 U.S.C. § 2514 Tax Collection Suits & Statute o…

9 months ago

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2025-04-28 Twice to the Supreme Court
2025-04-28 Twice to the Supreme Court

This week we look at:

Navigating the Overlap: Civil Tax Assessments and Criminal Restitution Orders Navigating Innocent Spouse Relief: A Look at Sal…

9 months, 2 weeks ago

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2025-04-19 Hobby Horse Problems
2025-04-19 Hobby Horse Problems

This week we look at:

Navigating the 90-Day Deadline for Employment Tax Redeterminations: The Belagio Fine Jewelry, Inc. Case and Equitable Tolling …

9 months, 3 weeks ago

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2025-04-16 A Very Busy Week as the Deadline Approached
2025-04-16 A Very Busy Week as the Deadline Approached

This week we look at:

Massachusetts Source Income and the Sale of Stock by a Nonresident Navigating the Valuation Landscape: Insights from Pierce v.…

9 months, 4 weeks ago

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