Resources

When trying to resolve a tax issue, there are often highly-technical issues steeped in substantive tax principles that may steer the outcome. But sometimes there are other ways to resolve tax issues. We previously wrote...

Any tax practitioner who has contacted the IRS after January 3, 2018 to obtain client information has received an unpleasant surprise. The IRS is asking the practitioner to provide his or her social security number and date...

On December 20, the Tax Court issued a supplemental opinion in Graev v. Commissioner (here), in which it reversed its prior position on I.R.C. Section 6751(b) and agreed with the Second Circuit’s decision...

As the year comes to a close, one additional matter that individual taxpayers may want to consider is whether to expedite any large dollar purchases into this year if sales tax will be due on those transactions. Under current...

The House of Representatives and the Senate have been busy these past few weeks in their attempt to drag some semblance of H.R. 1, also known as the Tax Cuts and Jobs Act (“TCJA”), over the proverbial goal line, and it...