Recent Tax Case Shows Importance of Proof of Mailing with IRS... [ read ]
Joel Crouch highlights a recent federal court decision that reinforces a critical best practice when dealing with the IRS: always keep proof of mailing.
IRS Foreign Information Returns: A Common Nightmare for New U.S. Residents... [ read ]
Matthew L. Roberts breaks down the complex foreign information return requirements that often catch new U.S. residents by surprise.
IRS Foreign Information Returns: A Common Nightmare for New U.S. Residents... [ read ]
Matthew L. Roberts breaks down the complex foreign information return requirements that often catch new U.S. residents by surprise.
Why Metadata Matters When Working with the IRS... [ read ]
Joel N. Crouch breaks down why metadata has become a critical factor in IRS examinations and tax litigation. Using the recent Lamstall Holdings Tax Court case as a backdrop, Mr. Crouch explains how metadata can influence penalty assertions, authenticate documents, and shape the evidentiary record.
Another Texas Contractor's Sales and Use Tax Conundrum: Is it "Maintenance" or Just Maintenance?... [ read ]
In the world of Texas sales and use tax, many concepts have proven to be challenging for contractors. Once such concept is the notion of "maintenance" given that it is generally excluded from work that may otherwise qualify as taxable repair and/or remodeling work. David Colmenero and Alex Pilawski discuss this concept of nontaxable "maintenance" and some of the issues it presents.
PFIC Rules & Late Form 8621: Understanding Your IRS Compliance Options... [ read ]
Matthew L. Roberts discusses the complexities of the PFIC tax rules and what happens when a taxpayer misses a Form 8621 filing or fails to make a timely PFIC election.
Beyond Reasonable Cause: Exploring Alternative IRS Penalty Defenses... [ read ]
Matthew L. Roberts explores alternative IRS penalty defenses beyond the familiar reasonable cause standard.
Claiming a Theft Loss? Be Careful, Tax Court Decision Shows... [ read ]
Matthew L. Roberts examines the IRS's guidance on theft loss deductions in light of a recent Tax Court decision. Mr. Roberts discusses key lessons from Potts v. Commissioner and some potential steps taxpayers can take to prove their theft loss deductions.
The Underrated Power of Tax Court Rule 124 in Tax Exempt Status Revocation Cases... [ read ]
Jeffrey M. Glassman discusses insights from a panel on Challenging Revocations to Tax-Exempt Status, including a practical suggestion from a Tax Court judge that could help organizations resolve these cases more efficiently.
IRS Unexpectedly Releases Guidance on ERC Limitations Under OBBA... [ read ]
Anthony P. Daddino dives into the IRS's newly released Fact Sheet 2025-07, which provides FAQs on the Employee Retention Credit (ERC) limitations enacted under the One Big Beautiful Bill (OBBA).
