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Browse Bonner, Paul

1-113 out of 113 article(s)
Title Type Date Words
Tax season preview: The pandemic's effects persist, reflected on clients' tax returns. Cover story Jan 1, 2021 2942
N J. business incentive grants are taxable. Nov 1, 2020 708
Payroll outsourcing services described: Some assume liability for taxes and/or responsibility for returns. Nov 1, 2020 399
Nonwillful penalties are assessed per FBAR form, not per account: The holding by a district court in the Fifth Circuit conflicts with a case moving through the Ninth Circuit. Oct 1, 2020 1038
Individual mandate payment is a priority debt in bankruptcy: A bankruptcy court applies the Supreme Court holding that the payment is a tax, not a penalty. Oct 1, 2020 491
2020 tax software survey. Sep 1, 2020 4692
'Retail glitch fix' gets guidance: Methods for claiming bonus depreciation and 15-year class life for qualified improvement property provide relief but come with a deadline. Aug 1, 2020 463
Supreme Court overturns consolidated group tax refund allocation rule: The Court holds the Bob Richards rule exceeds federal courts' common-lawmaking authority. Apr 1, 2020 579
Use of standard mileage rate, other rules updated for TCJA: Modifications address the period during which miscellaneous itemized deductions are suspended. Feb 1, 2020 629
2020 tax filing season preview: CPA tax practitioners build on their knowledge of the TCJA's changes. Cover story Jan 1, 2020 2741
CFC downward attributions get safe harbors: Reporting of Subpart F and GILTI inclusions may rely on 'alternate information'. Jan 1, 2020 756
Purported family loans were not bona fide, Tax Court holds. Oct 1, 2019 693
2019 tax software survey: CPAs rate their return preparation software's performance in the first season affected by tax reform. Sep 1, 2019 5278
'Parsonage' exclusion ruled constitutional: Reversing a district court, the Seventh Circuit upholds the Sec. 107 housing exclusion for 'ministers of the gospel'. Jun 1, 2019 596
Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset. Mar 1, 2019 560
Snipes's collection alternative refused: The IRS did not abuse its discretion in rejecting a proposal by the film actor and producer to settle a tax debt for less than 4 cents on the dollar, the Tax Court holds. Feb 1, 2019 596
Tackling TCJA changes this tax season: Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns. Cover story Jan 1, 2019 2590
Church members' donations to minister are denied gift treatment: Objective evidence indicates donors' intent was to provide compensation, the Tax Court holds. Jan 1, 2019 822
2018 tax software survey. Sep 1, 2018 4194
Tax Court trusts Congress' use of subjunctive mood: Use of 'as if' in statute does not make a criminal restitution amount a tax, the court holds, and thus denies the IRS' assessment of interest and additions to tax based on the restitution. Feb 1, 2018 644
IRS provides CFC relief for property affected by hurricanes: Certain obligations of U.S. persons can be excepted from U.S. property. Feb 1, 2018 699
Charting a new tax season: Mark out a clear route. Jan 1, 2018 2818
Qualified small employer HRAs get guidance: The IRS answers questions on health reimbursement arrangements, which were reinstated for small employers after PPACA market reform rules generally penalized the popular coverage option. Jan 1, 2018 606
2017 tax software survey. Aug 1, 2017 4917
IRS signals nonacquiescence in 3 cases. Jul 1, 2017 1044
Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Jun 1, 2017 647
Getting in shape for tax season: new due-diligence requirements and individual and business provisions promise a workout for completing 2016 returns. Jan 1, 2017 3042
Tax help for working parents. Nov 1, 2016 1565
CPAs lukewarm to IRS hotline: surveys support statistics of improved Practitioner Priority Service responses but still register practitioners' frustration. Oct 1, 2016 1660
CPAs contend with tax ID theft: most practitioners report having clients who were victims. Aug 1, 2016 1167
2016 tax software survey: results show 4 companies control more than 90% of CPA tax preparer market. Aug 1, 2016 3946
Estate basis consistency and reporting: what practitioners need to know; understand these potentially far-reaching new requirements. Jun 1, 2016 4153
Tax ID theft victims may obtain copies of fraudulent returns: in a policy reversal, the IRS will provide redacted copies of returns filed by identity thieves. Feb 1, 2016 616
MyRAs now available nationwide: the government promotes new low-risk Roth IRA accounts for people lacking other retirement savings options. Feb 1, 2016 540
IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions: changes conform with amendments to sec. 6707A made by the Small Business Jobs Act. Nov 1, 2015 639
2015 tax software survey: CPAs rate the technical merits of one of their most critical tools for surviving tax season. Sep 1, 2015 4947
Intent to rent: a profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Aug 1, 2015 1256
Seventh Circuit denies plaintiffs' standing to challenge parsonage allowance: group's leaders did not claim the income exemption. Feb 1, 2015 528
Getting into the swing of tax season: follow through with preparation and resources. Jan 1, 2015 1894
2014 tax software survey. Cover story Sep 1, 2014 3873
Safe harbor offered for allocating rehab credits. Mar 1, 2014 350
Trader or investor? Feb 1, 2014 1208
Buckle up for tax season: take stock of tax year 2013's new and changed provisions, including several for higher-income taxpayers. Jan 1, 2014 2619
2013 tax software survey: amid challenges, CPAs found plenty to praise or pan in their tax preparation software. Sep 1, 2013 844
TIGTA: noncash charitable contribution claims still often erroneous. May 1, 2013 566
Proposed Regs. would govern employment tax liability of third-party agents. Apr 1, 2013 622
Comments sought on COD reporting. Feb 1, 2013 444
Nina Olson: taxpayers' voice at the IRS. Interview Jan 1, 2013 2821
Tax season: cued up and ready? Time to review key provisions for 2012 returns. Jan 1, 2013 2328
TIGTA: IRS pays millions in unnecessary interest on NOL carrybacks. Jan 1, 2013 443
Managing public PTIN information. Dec 1, 2012 729
Commission issues seven recommendations for bolstering the future of accounting education: three-year implementation phase begins. Oct 1, 2012 894
TIGTA recommends identity theft safeguards. Oct 1, 2012 716
2012 tax software survey: which products and features yielded frustration or bliss? Sep 1, 2012 3668
First Circuit strikes down Defense of Marriage Act but stays tax remedies. Aug 1, 2012 507
TIGTA, Congress target identity theft. Aug 1, 2012 597
Charitable deduction erased by statement's omission. Aug 1, 2012 362
Accounting firm's payments to owners flunk independent-investor test. Aug 1, 2012 483
AICPA: correspondence audits challenge taxpayers. May 1, 2012 408
FTC "splitter" rules issued. May 1, 2012 700
Partnerships can issue schedules K-1 electronically. May 1, 2012 502
Temporary regs distinguish capital improvements from repairs. Mar 1, 2012 1011
Guidance issued, form finalized for foreign asset reporting. Mar 1, 2012 523
LLC member participation rules proposed. Mar 1, 2012 402
Whistleblower allowed anonymity in tax court. Mar 1, 2012 378
Preparer fingerprinting delayed. Feb 1, 2012 443
First-time homebuyer credit allowed for equitable owner. Feb 1, 2012 494
Grantor retained interests clarified. Feb 1, 2012 427
Tax relief and health care acts shape 2011 returns: return preparers face new regulations; information reporting expands. Jan 1, 2012 3472
Estate tax protective claim procedures detailed. Jan 1, 2012 625
Fifth Circuit upholds qualified disclaimer. Nov 1, 2011 639
2011: tax research service survey: users value breadth of coverage, ease in finding answers. Oct 1, 2011 1320
2011 tax software survey: ease of use, price top lists of likes, dislikes. Sep 1, 2011 3072
Third Circuit upholds $473 million Subpart F deficiency. Sep 1, 2011 615
"Killer B" crackdown finalized. Aug 1, 2011 659
A sea change for gift and estate planning: PFP practitioner, writer and lecturer Martin Shenkman outlines opportunities and caveats. Interview Jul 1, 2011 2941
Section 179 expensing for noncorporate lessors. Jul 1, 2011 810
Plug-in electric cars get a jolt from tax incentives. Jun 1, 2011 1295
Pathways Commission forges ahead: recommendations on future of accounting education expected by 2012. Interview May 1, 2011 1231
Tax season brings new twists: preparer tax identification number requirement tops list of changes. Jan 1, 2011 2494
Congress enacts tax cut extensions. Jan 1, 2011 1123
Shulman: CPA firm nonsigning preparer relief likely. Interview Jan 1, 2011 786
New pathways to accounting excellence: new commission's chair reflects on tasks ahead. Interview Oct 1, 2010 1980
Some audit documents protected. Oct 1, 2010 740
Comments requested on expanded payment information reporting. Sep 1, 2010 512
AICPA, others ask IRS to withdraw UTP reporting plan. Aug 1, 2010 993
Tax from the top: Q&A with IRS Commissioner Doug Shulman. Interview Mar 31, 2010 2523
Tax season kicks off: Recovery Act ushers in changes for 2009. Jan 1, 2010 1459
LILO stands up to court scrutiny. Jan 1, 2010 860
Phone tax challenge reinstated. Oct 1, 2009 693
Computer Fraud Casebook: The Bytes That Bite. Book review Sep 1, 2009 264
The Readable Code and Regs: Partnerships. Book review Sep 1, 2009 467
Ninth, federal circuits: basis overstatement not income omission. Sep 1, 2009 522
Blogging for a better tax practice. Aug 1, 2009 758
FBAR disclosure questions answered. Jul 1, 2009 851
Ponzi guidance welcomed. Jun 1, 2009 735
Clean energy gets a tax jolt. Jun 1, 2009 923
Private Foundations: Tax Law and Compliance, 3d ed. Book review Apr 1, 2009 441
The last word. Feb 1, 2009 639
Nine lives for Ohio's CAT? Jan 1, 2009 434

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