Disallowance of Deduction of Fines and Penalties Versus Restitution

Property Tax Relief Available for Los Angeles County Residences Damaged or Destroyed by Wildfires

Is Compelled Mediation a Viable Option for the Tax Court?

Practical Considerations for the BBA Audit Process

Equitable Recoupment

IRS Grants Relief for Impact of Hamas Attacks

Forfeiture of Unvested Profits Interests

Want to Sue the IRS for Unpaid ERC Claims? Consider These Factors

IRS Provides Additional Extensions for Taxpayers Affected by Terrorist Attacks in Israel

Assignment of Income Doctrine

Pennsylvania’s Uniform Directed Trust Act Creates New Flexibility in Trust Administration

Basics of Section 409A

Don’t Get Burned by the IRS – Tax Tips for Restaurant Owners

IRS Reopens Employee Retention Tax Credit Voluntary Disclosure Program

Private Pensions in a Cross-Border Planning Context: AFOREs

Taxation of Cooperatives Under Subchapter T

Section 351

The PA Inheritance Tax Exemption for Qualified Family-Owned Business Interests - 10 Years Later

Section 754 Elections

IRS Issues Basis Shifting Guidance for Partnerships, Proposes Reporting Requirements

Why Some Taxpayers With Unprocessed ERC Claims Should Consider Filing a Refund Lawsuit

High Time for Cannabis Businesses to Start Tax Planning

Transfers of Property Between Divorcing Spouses

Claim of Right Doctrine of Section 1341

ERC Voluntary Disclosure Deadline Rapidly Approaching on March 22

Partnership Representatives

More Than a Decade in the Making, the Chile-U.S. Tax Treaty Takes Flight

Allocation of Income When a Partner Leaves a Partnership

Bill Proposes January 31 as Last Day to File Employee Retention Credit Claims

Employee Retention Tax Credit: Updates From Congress and the IRS

Deemed Asset Sales Under Rev. Rul. 99-5

Firm Identifies Worrisome Flaws in Conservation Contribution Regs

The Corporate Transparency Act’s Effects on Nonprofits

Tax Benefit Rule

IRS Rejects 20,000 Employee Retention Credit Claims, Plans to Offer New Voluntary Disclosure Program

Foreign Grantor Trust Planning: A Flexible Planning Structure for U.S. Income Tax

How Are Restricted Stock Units Taxed?

Taking Inventory of the IRS’s Latest Attack on Qualified Conservation Contributions

IRS Offers Employers a Chance to Withdraw Inaccurate Employee Retention Credit Claims

How Independent Is IRS Appeals in Conservation Easement Cases?

Recharacterizing Gain on the Sale of Depreciable Property Between Related Parties

Changes to R&D Deductions and Credits

Do I Need to Have a Guardianship?

Exploring the Flaws of Gross Receipts Taxes in a Modern Economy

Do I Need to Have a Power of Attorney?

Timing of Deductions Under Section 461

California Closes Tax Loophole That Shielded Out-of-State ‘ING’ Trusts

Firm Criticizes IRS’s Penalty Approval Rules as ‘Self-Serving’

Microcaptives to Find One Tax Penalty Tougher to Beat