Resources

When a federal tax issue is not able to be resolved with the IRS, a taxpayer may choose to pursue that issue in court. The vast majority of tax cases are pursued in the United States Tax Court (“Tax Court”). One common...

In a recently issued decision, the Texas Supreme Court provided a holding on two important matters applicable to exemptions from tax. See GEO Grp., Inc. v. Hegar, No. 23-0149, 2025 WL 852414 (Tex. Mar. 14, 2025). The...

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...

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...