Articles

• Court Orders IRS to Amend Overbroad Summons for Cryptocurrency Information
• Psychic Never Saw it Coming: IRS Recharacterizes Loan as Income
• 401(k) Distribution for First Home Purchase Included in Income and Subject to Penalty
• Are Virtual Currencies Held in Foreign Exchanges FBAR Reportable?
• Government Charges Former CPA with Filing False Streamlined Offshore Submission
• Virginia: Residency of Estates and Trusts No Longer Determined by Location of Administration
• New IRS Procedures Offer Significant Relief for Certain Expatriates
• The Dispute Over Non-Willful FBAR Violation Calculations
• Protect Yourself from IRS Post-Bankruptcy Retirement Account Seizure
• IRS Finalizes Safe Harbor for Rental Real Estate Enterprise to Qualify as Business for QBI Deduction
• IRS Must Provide Taxpayer a Chance to Cure Offer in Compromise Default
• “Fatally Inconsistent:” Notice of Deficiency Invalid Due to Ambiguity
• Expanding “Gig Economy” Redefining Employee Classification
• Proposed Tax Levy Sustained to Collect from Non-Compliant Former Harvard Professor
• BP Deepwater Horizon Case Proceeds After Tax Court Reviews IRS Handling of Whistleblower’s Claim
• How Does the New Act’s Key Tax Extenders Potentially Impact Your Individual and Business Returns?
• Must the IRS Obtain Supervisory Approval Before Assessing You with Personal Responsibility for Employment Taxes (TFRP)?
• No Evidentiary Burden for IRS Applicable to Accrued Interest and Penalties
• Maryland Court of Special Appeals: Tax Court Erred in Interpreting Will to Allow for Marital Deduction
• Rapidly Approaching BE-10 Survey Deadlines to Report Your Foreign Investments