Resources

On April 3rd the Tax Court issued an opinion in Farhy v. Commissioner, holding that the IRS does not have authority to assess certain international information return reporting penalties. As a result, any taxpayer...

Josh Ungerman and Damon Rowe co-authored an article published on page 10 in the April 2023 issue of the Dallas Bar Association’s Headnotes titled, “Be Prepared for an IRS Criminal Investigation Visit”...

The IRS issued Revenue Ruling 2023-02 on April 17, 2023, concluding that the basis adjustment incident to a person’s death, under Section 1014 of the Code, generally does not apply to the assets of a grantor trust unless...

Congratulations to Cari B. LaSala and Jana L. Simons for being named to the Super Lawyers Texas 2023 Rising Stars list. Rising Stars is a credible list of outstanding lawyers. Read the full announcement here.

Each year, the IRS identifies a dozen transactions — inclusive of scams, structured transactions, and other transactions that the IRS just doesn’t like – and puts them on its so-called “Dirty Dozen” list. Much...