Blog and Insights

Taxpayer Was Independent Contractor, Notwithstanding Employee Status Indicated on Form W-2

The Tax Court held that an aerospace engineer who provided...

Yours, Mine and Ours: Estate Strategies for Second Marriages

If you are one of the many Americans who are...

Property Transferred to Family Limited Partnership Was Included in Decedent’s Gross Estate

Property Transferred to Family Limited Partnership Was Included in Decedent's...

House Passes Health Care Bill by Slim Margin

House Passes Health Care Bill by Slim Margin; Senate Hints...

Changes in the Section 179 -Depreciation of Assets

In a new revenue procedure addressing certain provisions enacted in...

Changes in tax Law

IRS Changes Position on Claiming Childless EIC; Amended Returns May...

Republican Victory in November Sets the Stage for Major Tax Changes in 2017

By winning the White House and holding on to their...

Combat-Injured Veterans Tax Fairness Act of 2016 Extends Statute for Veterans to Collect Refunds

In early December, Congress voted unanimously to approve the Combat-Injured...

IRS’s Own Evidence Supports Taxpayer’s Mortgage Interest Deductions; Home Office Deduction Denied

The Tax Court determined that a taxpayer was entitled to...

De Minimis Safe Harbor

The tangible property regulations allow taxpayers that pay or incur...