Resources Archive
February 22, 2021
Robert Don Collier is honored by Texas Tech University School of Law in the Winter 2020 edition of the Texas Tech Lawyer...
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Robert Don Collier, a Meadows Collier founding partner, who passed away in April 2020, is honored by Texas Tech University School of Law in the Winter 2020 edition of the Texas Tech Lawyer, published annually by the law school.
February 18, 2021
Another Tax Court case involving the Danielson Rule and this Time the Taxpayer Wins...
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In a prior blog post, I discussed a Tax Court memorandum opinion in Watts v. Comm'r, 2020-144, in which the Tax Court cited to the Danielson rule in holding for the IRS. The last line of that blog post reads, "The lesson from Watts and Danielson is that a taxpayer who attempts to disavow the tax consequences of an arm's length agreement will face a significant uphill battle." Well, only a few months later, the taxpayer in another Tax Court memorandum opinion, Complex Media Inc. v. Commissioner, T.C. Memo 2021-14, prevailed in that uphill battle and convinced the Tax Court that the taxpayer could disavow and recharacterize the form of a transaction.
February 11, 2021
To Tax or Not to Tax: Should PPP Loans That Are Forgiven Under Federal Law Be Subject to the Texas Franchise Tax?...
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Among the many issues confronting taxpayers, legislators and the Texas Comptroller related to COVID-19 is whether Paycheck Protection Program (PPP) loans forgiven pursuant to federal law should be subject to the Texas franchise tax.
February 8, 2021
Timely Filed IRS Documents and the Mailbox Rule...
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In a prior blog post, I discussed when the statute of limitation for the IRS assessing tax starts. The simple answer is, the statute of limitations starts when the tax return is filed. I recently read a case, Taha v. United States, which is being appealed by the taxpayer to the Federal Circuit Court of Appeals and involves a refund claim, the statute of limitations and the common law "mailbox rule".
February 1, 2021
When Does the Statute of Limitations for Assessing Tax Start?...
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I thought I would blog about a couple of December 2020 tax cases, decided within five days of each other, that involved taxpayers arguing that the IRS was time barred from assessing tax because the statute of limitations had run. In both cases, the IRS argued an assessment of tax was not time barred because the taxpayer had failed to file the required tax returns. In one case, Quezada v. IRS , the Fifth Circuit held in favor of the taxpayer, and in the other, Coffey v. Commissioner, the Eighth Circuit held in favor of the IRS.
January 28, 2021
Form 2848 and 8821 Now Accepted Online with E-signatures...
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On January 25, 2021, the IRS debuted an online tool to allow tax practitioners to obtain electronic signatures from clients and submit Forms 2848 and 8821 electronically. Practitioners may still mail or fax Forms 2848 or 8821 to the IRS; however, these methods require that all signatures on the Forms be handwritten and no electronic signatures are allowed. It is clear that the IRS is trying to entice practitioners to go "paperless," but is it worth the hassle?
January 28 ,2021
Tolling Tax Statutes of Limitations - Strafford Webinar... [ read ]
January 27, 2021
American Bar Association Section of Taxation Virtual 2021 Midyear Tax Meeting... [ read ]
January 26, 2021
IRC Section 6901 and Transferee Liability...
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In a previous blog post, I discussed a case involving the liability of an executor for unpaid federal estate taxes. In this blog post, I will discuss the basics of transferee liability for a transferor's taxes.
January 22, 2021
TXCPA Corpus Christi Chapter... [ read ]
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