Resources

The IRS prevailed in another challenge against a small captive insurance arrangement in the case of Reserve Mechanical Corp. v. Comm’r, decided by the Tax Court on June 18, 2018. This is the second case decided in the...

On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., et al. In a 5-4 decision, the Court held a state can require out-of-state sellers with no physical presence in...

Josh Ungerman was quoted in the Tax Notes 2018 TNT 119-2 article, “Practitioners See Possible Pros and Cons in Fraud Program Changes.”

In a prior blog post, we discussed using a Freedom of Information Act request to obtain information from the IRS.  In this blog post we will discuss some other sources of information from the IRS. Just as it is...