Resources Archive
February 7, 2023
What Do The National Taxpayer Advocate and David Letterman Have In Common?...
[ read ]
When I was in college, Late Night With David Letterman, which was on NBC immediately after The Tonight Show With Johnny Carson, was must see TV. I know I am dating myself, but almost every weeknight my fraternity brothers and I would watch Late Night to see Dave, Paul Schafer, Larry "Bud" Melman, stupid pet tricks, stupid people tricks, the guy under the seats and other wacky bits. Of course, this was only after we had completed 2-3 hours of quality study time at the fraternity house.
I know from recent experience that you can waste a whole weekend watching old Late Night clips on YouTube, including an audience favorite, the nightly Top 10 list. The Top 10 list was usually topical, but could be anything.
February 2-3, 2023
2023 Tax Law in a Day... [ read ]
January 27, 2022
Proposed Revisions to Texas Comptroller Rule 3.591 (Apportionment) Seek to Incorporate the Texas Supreme Court's Holding in Sirius XM Radio, Inc....
[ read ]
In the Friday, January 20, 2023 edition of the Texas Register, the Texas Comptroller published yet an another set of proposed revisions to Texas Comptroller Rule 3.591, Franchise Tax Apportionment. See 48 Tex. Reg. 200 (Jan. 20, 2023).
January 20, 2023
Prevailing On Business vs. Hobby Determinations Is Now More Important Than Ever...
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Recently, Joel Crouch wrote an excellent blog about a taxpayer who prevailed over the IRS, which had argued that the taxpayer's ranching business was not really a business. While it is great that the taxpayer was victorious, had the Tax Court determined that the ranching operation was not a business, but a hobby, the taxpayer may have still been entitled to claim some deductions for its hobby expenses. This is, in part, because the years at issue in that case were 2015, 2016, and 2017. The legal landscape is much less friendly for recent years.
January 20, 2023
Congratulations to the Newest Meadows Collier Partner, Mark A. McMillan, J.D., LL.M.... [ read ]
January 20, 2023
David Colmenero Receives the Stanley J. Scott Award at the TXCPA Dallas Annual Meeting... [ read ]
January 17, 2023
Tax Court Starts Off The Year Allowing the Deduction of Significant Losses from a Cattle Ranch...
[ read ]
The U.S. Tax Court started off the year with a very nice win for taxpayers. In Wondries v. Commissioner, the court rejected the IRS's disallowance of loss deductions under IRC Section 183 and held that the taxpayers engaged in their cattle ranching activity for profit rather than as a hobby.
January 10, 2023
IRS Examinations and IRS Appeals... [ read ]
January 4, 2023
The IRS Compounding Interest Rate is 7%: Should You Make a Deposit or Advance Payment Now?...
[ read ]
The IRS will charge interest on any amount of tax ultimately due. For taxpayers wanting to stop the accrual of interest before the liability is paid, some or all of the proposed deficiency can be deposited or paid to the IRS while the controversy continues.
January 4, 2023
UPDATE: SECURE 2.0: What You Need to Know...
[ read ]
*UPDATE* President Biden has signed into law the 2023 Consolidated Appropriations Act.
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