Resources

In the Seinfeld episode called “The Truth”,  Jerry is being audited by the IRS because Kramer convinced him to make a charitable contribution to help the victims of a volcano eruption in the nation of...

Seinfeld fans will recall the episode called “Even Steven”, where Jerry was Even Steven. If he lost a gig, another one became available. If he lost money, he would find the same amount somewhere else. In two...

In Nutt v. Comm’r, the Tax Court held that electronic filing deadlines are in the eastern time zone (the time zone where the court is located). A link to the case can be found here. In Nutt, the taxpayers...

On April 21st, a Third Circuit Court of Appeals panel ruled that the Delaware Department of Insurance (DDOI) must comply with a 2020 summons from the IRS for all communications with microcaptive insurance companies and their...

I recently wrote a blog about whether partners in BBA partnerships can make deposits under IRC Section 6603. That blog can be found here. Now there are more updates to share about deposits, although this time unrelated...