Resources

Years ago I worked with a prominent attorney, a brilliant “older statesman” now deceased. Late in his career he was lauded at a banquet held in his honor.  One of the banquet speakers noted the attorney’s unusual...

The IRS Voluntary Disclosure Program The federal tax system is a voluntary system that relies on taxpayers to file complete and accurate tax returns. However, the IRS released a study reporting that individuals and businesses...

Tax Court Holds that Owner of Variable Life Insurance Policy is Taxable on ‘Inside Buildup’ based on Investor Control In the first judicial decision on investor control in thirty years, the IRS scores a landmark victory...

Supreme Court Rules in Favor of the Affordable Care Act (Again) By Aaron P. Borden On June 25, 2015, the Supreme Court ruled that the Affordable Care Act (“ACA”) individual tax credit, codified in Code § 36B, extends to...