Resources Archive
September 22, 2017
Corpus Christ Chapter/TSCPA... [ read ]
September 20, 2017
"About Half of All Tax Convictions Get Sentences Below Guidelines," on September 19, 2017.... [ read ]
September 18, 2017
PLI's Basics of International Tax - September 18, 2017 in San Francisco, CA... [ read ]
September 16, 2017
2017 ABA Tax Section Joint Fall CLE Meeting in Austin, TX... [ read ]
September 12, 2017
Strafford Webinar - Navigating the IRS Penalty Abatement Procedures for Foreign Information Reporting Noncompliance... [ read ]
September 7, 2017
TX Society of EAs - DFW Chapter of EA's... [ read ]
September 7, 2017
Do Hurricane Harvey Victims Have Additional Time to File FBARs (Form 114)?...
[ read ]
I recently explored in a separate Blog post whether partners that live outside the disaster area qualify for additional time to make tax payments and file returns if the partnerships are located inside the disaster area. A similarly burning question is whether hurricane victims have additional time to file FBARs (Form 114), the filing obligation for which arises under Title 31 rather than Title 26 of the United States Code and which have an extended due date of October 15, 2017. The proverbial jury was out on this issue until today, when FinCEN delivered a verdict.
September 6, 2017
Do Partners Who Reside Outside a Disaster Area Qualify for Tax Relief if the Partnership's Business is Located Inside the Disaster Area?...
[ read ]
When disaster strikes, the IRS may permit taxpayers additional time to make tax payments and file returns provided they qualify as "affected" taxpayers in counties that have been designated as federal disaster areas. IRC Sec. 7805A. While it is clear that partnerships with a principal place of business inside the disaster area qualify as affected taxpayers, what about the partners of those partnerships who live outside the disaster area? Do they qualify for tax relief? As is often the answer in the tax world, it depends.
August 23, 2017
New IRS Ruling Reveals that Not All Captives are Bad...
[ read ]
On August 21, 2017, the Tax Court handed the IRS a critical victory in the first ever case deciding an IRS challenge to an IRC section 831(b) microcaptive insurance arrangement. This decision follows an over three year enforcement push by the IRS against the small captive insurance industry, an initiative that ensnarled captive managers and taxpayers alike as well as landed microcaptives on the IRS' dirty dozen lists. But a ruling issued just days before that decision reveals that the IRS is not seeking to disavow all captive insurance arrangements – perhaps just cull out some of the bad apples.
August 23, 2017
Panhandle Chapter/TSCPA Tax Institute - Aug. 23, 2017... [ read ]
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