Resources

In a prior blog post, here, I discussed a Tax Court memorandum opinion in Watts v. Comm’r, 2020-144, in which the Tax Court cited to the Danielson rule in holding for the IRS.  The last line of that...

Among the many issues confronting taxpayers, legislators and the Texas Comptroller related to COVID-19 is whether Paycheck Protection Program (PPP) loans forgiven pursuant to federal law should be subject to the Texas...

In a prior blog post, I discussed when the statute of limitation for the IRS assessing tax starts. The simple answer is, the statute of limitations starts when the tax return is filed. I recently read a case, Taha...

I thought I would blog about a couple of December 2020 tax cases, decided within five days of each other, that involved taxpayers arguing that the IRS was time barred from assessing tax because the statute of limitations had...

In a previous blog post,(HERE), I discussed a case involving the liability of an executor for unpaid federal estate taxes. In this blog post, I will discuss the basics of transferee liability for a transferor’s taxes....