Fraud and theft continue to rise in the United States. According to a recent FTC report, Americans lost more than $12.5 billion from fraud in 2024 (an increase of 25% from the prior year). The FBI confirmed the...
Who is Subject to the Texas Sales and Use Tax Contractor Rules and Why Does it Matter?
March 25, 2025
Taxpayers are often surprised to learn they may be subject to the “contractor” rules for Texas sale and use tax purposes and sometimes learn of this only after hearing from a Texas Comptroller auditor. Before one can...
In tax controversy and litigation matters, sometimes procedure trumps the merits of a case. The statute of limitations is a great example. Even if the taxpayer made a mistake on a prior year return, the IRS generally can’t...
We often find ourselves advising clients that Texas tax auditors and investigators are not their friends. Taxpayers can sometimes be lured into a false sense of confidence with a “friendly” auditor – that is, until they...
Tax Court Reminds Taxpayers About Documents Needed to Establish a Charitable Contribution Deduction
March 13, 2025
By Joel N. Crouch, Blog
In a recent collection due process (CDP) case, Cade v. Commissioner, T.C. Memo 2025-20, the Tax Court reminded taxpayers what is required to establish a charitable contribution deduction. In Cade, the taxpayers...