Resources Archive
January 10, 2022
The Tacit Consent Rule and An Unsigned Tax Return...
[ read ]
In a recent memorandum opinion, Om P. Soni v. Commissioner, T.C. Memo 2021-137, the U.S. Tax Court discussed a rule rarely seen in tax cases, the "tacit consent rule". The court held that although the taxpayer's wife had not signed the tax return at issue and other related documents, her actions invoked the tacit consent rule and she was liable for the tax deficiency.
January 5, 2022
Meadows Collier Announces Brian J. Spiegel selected to D Magazine's "Best Lawyers Under 40"... [ read ]
December 28, 2021
Two Recent Tax Court Decisions Regarding Breeding Animals and Hobby Losses: The Miniature Donkey Breeder Had a "Little" Better Facts...
[ read ]
The U.S. Tax Court recently issued two memorandum opinions regarding animal breeding activities and whether the taxpayers at issue could deduct expenses in excess of income from the activity. In Skolnick v. Commissioner, the Tax Court found that a pair of horse breeders were not engaged in the activity for profit, and thus the deductions were limited by IRC Section 183(b). In Huff v. Commissioner, the Tax Court found that a miniature-donkey-breeder venture was engaged in for profit, and therefore expenses in excess of income were allowable deductions under Section 162(a).
December 23, 2021
From Everyone at Meadows Collier, Happy Holidays and Happy New Year!... [ read ]
December 23, 2021
From all of us at Meadows Collier, Happy Holidays and Happy New Year...
Decenber 20, 2021
End-of-Year Change to the Employee Retention Credit Waiting to Snag Some Employers with Penalties...
[ read ]
The IRS recently issued Notice 2021-65, offering guidance to employer-taxpayers after the Infrastructure Investment and Jobs Act ("Infrastructure Act") ended the employee retention credit for wages paid by most employers during the fourth quarter of 2021. The Notice also describes circumstances where certain employers may have to repay advance payments of the employee retention credit or be subject to penalties.
December 17, 2022
January 2022 Webinar Fillable Registration Form... [ read ]
December 16, 2021
TXCPA CPE Expo - Dallas... [ read ]
December 15, 2021
Estate Planning Council of North Texas... [ read ]
December 13, 2021
2021 TXCPA CPE Expo... [ read ]
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