| Title |
Author |
Type |
Date |
Words |
| Tax Changes for Individuals in the American Rescue Plan Act. |
Kess, Sidney; Grimaldi, James R.; Buble, Joseph |
|
Apr 1, 2021 |
1428 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Apr 1, 2021 |
3888 |
| The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, Subtitle G-Tax Provisions Related to Promoting Economic Security. |
Sherlock, Molly F.; Crandall-Hollick, Margot L.; Gravelle, Jane G. |
Report |
Mar 1, 2021 |
13872 |
| Tax & Accounting Update. |
|
|
Feb 1, 2021 |
506 |
| LGUs ought to have 50 percent share in national taxes. |
|
|
Jan 19, 2021 |
852 |
| To Rely On or Not to Rely On? Sub-Regulatory Tax Guidance in Turbulent Times: Sometimes criticism of IRS guidance seems justified, other times not so much. |
Lerner, Matt; Hung, Shiukay; Minkovich, Alexandra; Solomon, Eric; West, Tom |
|
Jan 1, 2021 |
2593 |
| Payroll Tax Credit for COVID-19 Sick and Family Leave. |
Sherlock, Molly F. |
|
Jan 1, 2021 |
1699 |
| IRS Guidance Says No Deduction Is Allowed for Business Expenses Paid with Forgiven PPP Loans. |
Lowry, Sean; Gravelle, Jane G. |
|
Dec 1, 2020 |
1014 |
| DOF sees CREATE transmittal to Malacanang in December. |
|
|
Nov 30, 2020 |
542 |
| IRS fights fraud aimed at charities. |
Submitted by Michael T. Devine IRS Media Relations |
|
Oct 20, 2020 |
415 |
| IRS fights fraud aimed at charities, joins international awareness week. |
Submitted by Michael T. Devine, IRS Media Relations |
|
Oct 20, 2020 |
414 |
| IPPs and circular debt: concerns and solutions. |
Asghar, Arooj |
|
Oct 11, 2020 |
2100 |
| Procedural avenues for taxpayers with balances due to the IRS. |
Heroux, Mark |
|
Oct 1, 2020 |
1572 |
| Timely filing from foreign countries. |
Chambers, Valrie |
|
Oct 1, 2020 |
1555 |
| COVID-19 challenges at center of National Taxpayer Advocate report. |
Taylor, David |
|
Oct 1, 2020 |
1671 |
| QUALIFIED IMPROVEMENT PROPERTY: Following the technical correction included in the CARES Act to address depreciation and additional first year depreciation of qualified improvement property, the IRS has issued new guidance for late elections. |
Luo, Yusi; Curatola, Anthony P. |
|
Sep 1, 2020 |
1244 |
| State conformity to CARES Act relief. |
Puzella, Carolyn |
|
Sep 1, 2020 |
704 |
| Carbon Storage Requirements in the 45Q Tax Credit. |
Jones, Angela C. |
|
Sep 1, 2020 |
1720 |
| Distribution of Harbor Maintenance Trust Fund Expenditures. |
Frittelli, John; Carter, Nicole T. |
|
Sep 1, 2020 |
1814 |
| Controversy Over Right Of Stamp Duties Collection Between FIRS, NIPOST Put To Rest. |
|
|
Aug 20, 2020 |
463 |
| Tax & Accounting Update. |
|
|
Jul 1, 2020 |
850 |
| COVID-19: Child Care Tax Provisions in H.R. 7327. |
Boyle, Conor F.; Crandall-Hollick, Margot L.; Sherlock, Molly F. |
|
Jul 1, 2020 |
1270 |
| Understanding the filing relief for 'time-sensitive acts' in Notice 2020-23. |
Keenan, John; Cooper, Matt; Gordon, Chaim |
|
Jul 1, 2020 |
1596 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Jul 1, 2020 |
6077 |
| IRS warns against COVID-19 fraud, other financial schemes. |
Submitted by Michael T. Devine, IRS Media Relations |
|
Jun 9, 2020 |
753 |
| Taxpayers' petition to the Tax Court was untimely: A USPS postmark trumps a non-USPS postmark when a mailing has both. |
Reichert, Charles J. |
|
Jun 1, 2020 |
740 |
| IRS disagrees with Paychex holding. |
|
|
Jun 1, 2020 |
170 |
| Low Oil Prices May Trigger Certain Tax Benefits, but Not Others. |
Sherlock, Molly F.; Brown, Phillip |
|
May 1, 2020 |
1098 |
| Comments and Discussion. |
Katz, Lawrence F. |
Critical essay |
Mar 22, 2020 |
5125 |
| Does the US Tax Code Favor Automation? |
Acemoglu, Daron; Manera, Andrea; Restrepo, Pascual |
Report |
Mar 22, 2020 |
21938 |
| Tax & Accounting Update. |
|
|
Mar 1, 2020 |
774 |
| Current Overview of the IRS's Whistleblower Program. |
Fink, Juliet L. |
Column |
Mar 1, 2020 |
1567 |
| Filing season quick guide: tax year 2019. |
|
|
Jan 1, 2020 |
1493 |
| Taxpayer First Act changes the dynamic between IRS and practitioners. |
Petronchak, Kathy |
|
Oct 1, 2019 |
948 |
| Ninth Circuit holds common law mailbox rule inapplicable. |
Pirrone, Maria M. |
|
Aug 1, 2019 |
1058 |
| US IRS proposes new rules to determine status of insurers under PFIC regime. |
|
|
Jul 19, 2019 |
163 |
| US IRS proposes new rules to determine status of insurers under PFIC regime. |
|
|
Jul 19, 2019 |
161 |
| Taxpayers Will Pay for Sex-change Surgery for Minors in Vermont. |
|
|
Jul 8, 2019 |
321 |
| Taxpayer advocate calls for IRS 'anxiety index' to help frustrated Americans. |
|
|
Jun 23, 2019 |
712 |
| Taxpayers did not properly notify IRS of address change, the Tax Court holds: Despite the taxpayers' use of their new address on a power-of-attorney form and extension request, the IRS properly sent deficiency notices to their old address, and the taxpayers' petition to the Tax Court was ruled untimely. |
Reichert, Charles J. |
|
Jun 1, 2019 |
681 |
| Flip the tax return with a professor-prepared tax return. |
Vitale, Dan M. |
|
May 1, 2019 |
3062 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Apr 1, 2019 |
3777 |
| What to do if you owe the IRS and don't have the money. |
|
|
Feb 17, 2019 |
473 |
| If It Looks Like a Duck, Swims Like a Duck, and Quacks Like a Duck, It Is Probably a Duck! Whether Late-filed Tax Returns Constitute "Returns" for Purposes of Discharge under s. 523. |
Sutton, Kristi R.; Uluc, Inan |
|
Jan 1, 2019 |
12361 |
| The IRS's Updated Voluntary Disclosure Procedures for Offshore Accounts and Assets. |
Mohammad, Usman |
Column |
Jan 1, 2019 |
1364 |
| Tax Cuts and Jobs Act Tools. |
Anders, Susan B. |
Column |
Jan 1, 2019 |
1389 |
| You can still deduct a client's meal on a night out, IRS says. |
|
|
Oct 7, 2018 |
306 |
| Momentum from tax reform could lead to IRS reorganization. |
Keenan, John |
|
Oct 1, 2018 |
1172 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Oct 1, 2018 |
1588 |
| U.S. Chamber Issues Sharp Challenge To IRS Proposals On Pension-SS Integration. |
Acunto, Steve |
|
Sep 24, 2018 |
381 |
| Reporting Undisclosed Foreign Assets: The Clock Is Ticking. |
Sardar, Michael |
Column |
Aug 1, 2018 |
1457 |
| Explaining refund payment delays to clients. |
Mattson, Andrew M. |
|
Jul 1, 2018 |
728 |
| Managing client expectations for IRS refunds. |
Mattson, Andrew M.; Schreiber, Gerard H., Jr.; Wilson, Chastity; Young, Marilyn |
|
Jul 1, 2018 |
2095 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Jul 1, 2018 |
3899 |
| Demonizing the IRS to Protect Tax Evaders: Weakening tax enforcement combined with new complexity invites evasion and massive illicit tax savings for the rich. |
Johnston, David Cay |
Essay |
Jun 22, 2018 |
3421 |
| Wynne: If you're thinking of travel beware the IRS. |
|
|
Apr 6, 2018 |
573 |
| Nuts, Bolts, and Nuances of the Competent Authority Process: Relief is provided in most cases, but pitfalls and new issues are multiplying. |
Dunahoo, Carol |
|
Mar 1, 2018 |
3106 |
| CAPTIVES REACH NEW HEIGHTS: Encouraged by favorable market conditions and tax court rulings, companies of all sizes are turning to captives to insure difficult-to-place risks. |
Banham, Russ |
|
Mar 1, 2018 |
1961 |
| The IRS Grows Weaker. |
|
|
Dec 31, 2017 |
1014 |
| The Federal Tax System for the 2017 Tax Year. |
Sherlock, Molly F.; Marples, Donald J. |
Report |
Dec 1, 2017 |
9414 |
| TEI Submits Comments to the IRS in Response to Notice 2017-38 on the Final and Temporary Section 385 Regulations. |
|
|
Nov 1, 2017 |
3434 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Oct 1, 2017 |
2879 |
| House Passes Bill to Rein In IRS, DOJ Asset Forfeitures. |
|
|
Sep 6, 2017 |
477 |
| The Applicability of the Administrative Procedure Act to Federal Tax Litigation. |
Harris, Brian; Els, Anna |
|
Sep 1, 2017 |
4127 |
| Departing aliens and the sailing permit. |
Fava, Karl L. |
|
Jul 1, 2017 |
2444 |
| Updates and guidance on key IRS practice developments. |
Chambers, Valrie |
|
Jul 1, 2017 |
2456 |
| Excise tax recent developments: failure to maintain proper documentation leads to taxpayer losses. |
Gordon, Deborah; Cortright, Taylor |
|
Jun 1, 2017 |
1906 |
| The Advanced Nuclear Production Tax Credit. |
Sherlock, Molly F.; Holt, Mark |
|
Jun 1, 2017 |
1025 |
| Are client's tax returns timely enough for discharge? |
Meyer, Robert |
|
May 1, 2017 |
2365 |
| How to obtain rescission of a 90-day letter. |
Hagy, Janet C. |
|
Apr 1, 2017 |
675 |
| IRS proposals: add 1, cut 2? |
Barlas, Stephen |
Brief article |
Mar 1, 2017 |
211 |
| IRS lifts March 13 notice deadline for new HRA program. |
|
|
Feb 28, 2017 |
304 |
| Legal, tax, and financial issues for helping parents. |
Kess, Sidney; Grimaldi, James R.; Revels, James A.J.; Forspan, Elizabeth |
Column |
Feb 1, 2017 |
1906 |
| IRS accepting ITIN renewal applications, encourages taxpayers to act soon. |
|
Brief article |
Nov 1, 2016 |
108 |
| Tax reform: Ryan-Brady plan is a better way. |
Brill, Alex |
Report |
Oct 1, 2016 |
6787 |
| New IRS rules allow partial annuity payouts on DB pension plans. |
|
|
Sep 12, 2016 |
704 |
| IRS troubles for partnerships? New federal rules could create grave audit risks for New Hampshire LLCs and others. |
Cunningham, John |
|
Sep 2, 2016 |
755 |
| How the proposed IRS & treasury regulations affects high-net-worth individuals & businesses. |
|
|
Aug 19, 2016 |
707 |
| How the proposed IRS & treasury regulations affects high-net-worth individuals & businesses. |
|
|
Aug 19, 2016 |
746 |
| Next filing season will be better: due dates have a new logical order. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2016 |
4514 |
| IRS, union agreement violates records law, watchdog says. |
|
|
Jul 1, 2016 |
396 |
| A tax return do-over? |
Sardar, Michael |
|
Jul 1, 2016 |
1431 |
| ITINs: the rules have changed. |
Hunt, Marshall |
|
Jul 1, 2016 |
1001 |
| IRS Re-Opens REIT Loophole for $58B NSAM Deal. |
|
|
Jun 15, 2016 |
380 |
| IRS updates the de minimis rule: the IRS increased the de minimis safe harbor threshold for capitalizing tangible assets for taxpayers without an applicable financial statement. |
Biggart, Timothy B.; Harden, J. William |
|
May 1, 2016 |
1219 |
| On the Third Hand: Panama. |
Bell, Allison |
|
May 1, 2016 |
670 |
| Does your client use the 3-factor apportionment formula for tax years 2013 and after? |
|
|
May 1, 2016 |
428 |
| A look at the impact of new federal filing deadlines. |
Ehrenberg, Stephen J. |
|
May 1, 2016 |
749 |
| IRS OKs Program-Related Investments for Foundations. |
|
|
Apr 25, 2016 |
506 |
| Changes to social security have tax implications for married couples: recent legislation eliminates loopholes. |
Horan, Thomas; Horan, Peg |
|
Apr 1, 2016 |
652 |
| 40 years of losses, but still motivated to profit: applying the results of a recent tax court decision. |
Cook, John K.; Webber, Sarah |
|
Apr 1, 2016 |
4910 |
| IRS reinforces that ESOP plan document terms matter. |
O'Malley, William P. |
|
Apr 1, 2016 |
1342 |
| Streamlined filing procedures for disclosing foreign assets and income. |
Williamson, Donald T.; Schweighofer, Mark |
|
Apr 1, 2016 |
6242 |
| Taxpayers beware: intricacies of timely filing under secs. 7502 and 7503. |
Hoshall, Diana; Keenan, John |
|
Mar 1, 2016 |
1784 |
| Key business tax changes. |
Barias, Stephen |
Brief article |
Mar 1, 2016 |
159 |
| IRS Scraps Plan to Collect Donor Data From Nonprofits. |
|
|
Jan 8, 2016 |
465 |
| Extended involuntary conversion relief: the U.S. tax code contains some relief for farmers who have to sell some of their livestock because of extended drought conditions. |
Rinier, James W.; Curatola, Anthony P. |
|
Jan 1, 2016 |
1001 |
| IRS raise de miminis safe harbor limit from $500 to $2,500. |
Josephs, Stuart R. |
|
Jan 1, 2016 |
155 |
| Five to-dos for the start of tax season. |
Jaeger, Mark |
|
Jan 1, 2016 |
719 |
| IRS issues guidance for employee benefit plans in wake of Obergefell decision. |
|
Brief article |
Jan 1, 2016 |
151 |
| The 'reasonable cause and good faith' defense to penalties: lessons from hobby loss cases. |
Lovejoy, Henry Stow |
|
Jan 1, 2016 |
2452 |
| Altera deconstructed: a nuanced alteration in tax law; Tax Court's unanimous opinion deals with unusual regulatory situation. |
Lerner, Matthew; Pryor, Kevin |
|
Jan 1, 2016 |
3220 |
| IRS Elicits Vehement Reaction to Proposed Donor Substantiation Rule. |
|
|
Dec 31, 2015 |
518 |
| TEI comments on IRS proposed regulations impacting publicly traded partnerships. |
|
|
Nov 1, 2015 |
3643 |
| Federal regulations 101: the burdens of regulatory compliance can be tough for small businesses. comment letters and advocacy organizations provide opportunities to impact the rules process. |
Stark-Jones, Cindy; Kuba, Jim |
|
Nov 1, 2015 |
1032 |
| Taxation and surveillance: an agenda. |
Hatfield, Michael |
|
Sep 22, 2015 |
21826 |
| Applying the understatement penalty: a Chief Counsel memorandum offers insight into specific situations where the understatement penalty for willful or reckless conduct by a tax preparer may or may not apply. |
Curatola, Anthony P.; Rinier, James W. |
|
Sep 1, 2015 |
1223 |
| IRS moves to kill ultra-skinny self-insured plans. |
|
|
Aug 31, 2015 |
607 |
| Cash Balance Plans, QLACs Gaining Thanks to New Treasury and IRS Regs. |
|
|
Aug 31, 2015 |
967 |
| Tracking the U.S. government through its records: findings on law enforcement, immigration, the IRS, and the courts. |
Munno, Greg |
|
Jul 1, 2015 |
1519 |
| Senate passes amended Patriot Act curtailing NSA bulk collection. |
|
|
Jun 3, 2015 |
375 |
| Senate passes amended Patriot Act curtailing NSA bulk collection. |
|
|
Jun 3, 2015 |
414 |
| More IRS guidance: further details on tangible property 'repair' regs. |
Josephs, Stuart R. |
|
Jun 1, 2015 |
1117 |
| An overview of the IRS's whistleblower program. |
Fink, Juliet L. |
|
May 1, 2015 |
1431 |
| Definition, please: IRS cracks down on misuse of independent contractors. |
Lesonsky, Rieva |
|
May 1, 2015 |
220 |
| IRS hangs up on 8 million callers as services are slashed. |
Ohlemacher, Stephen |
|
Apr 23, 2015 |
550 |
| An update on changes to the IRS Circular 230 Regulations. |
Messina, Frank |
|
Apr 1, 2015 |
2171 |
| Influence of personal income tax on the municipalities' income/Gyventoju pajamu mokescio itaka savivaldybiu pajamoms. |
Slavinskaite, Neringa; Kreizaite, Orinta; Stonyte, Monika |
Report |
Apr 1, 2015 |
4195 |
| Expert: new IRS rules have big ramifications for real estate industry. |
|
|
Mar 4, 2015 |
859 |
| What to do when your client receives a summons. |
Shott, Barry |
|
Feb 1, 2015 |
952 |
| IRS proposes scrapping COD nonpayment testing period: the service says the 36-month period for reporting cancellation-of-debt income is ineffective and prone to confusion. |
Schreiber, Sally P. |
|
Jan 1, 2015 |
365 |
| Equinix board approves REIT conversion while waiting for IRS ruling. |
|
|
Dec 29, 2014 |
221 |
| Equinix board approves REIT conversion while waiting for IRS ruling. |
|
|
Dec 29, 2014 |
221 |
| Equinix board approves REIT conversion while waiting for IRS ruling. |
|
|
Dec 29, 2014 |
207 |
| 2015 brings a wave of new IRS & related governmental regulations. |
|
|
Dec 22, 2014 |
153 |
| Bradbury vows to fight IRS bill. |
Friedman Mark |
|
Dec 8, 2014 |
688 |
| IRS guidance: economic substance doctrine and related penalties. |
|
|
Dec 1, 2014 |
848 |
| IRS can seize your assets on mere suspicion of a crime. |
|
|
Nov 17, 2014 |
320 |
| The IRS tries to squirm out of the law. |
Doherty, Brian |
|
Oct 1, 2014 |
378 |
| The essentials of a post-issuance tax compliance program. |
Oswald, Edwin G.; Radecki, Alison; Roth, Aviva M. |
|
Oct 1, 2014 |
1932 |
| Supreme Court watch: during the 2013-2014 Supreme Court term, the State and Local Legal Center filed amicus briefs addressing issues including the constitutionality of state and local tax schemes, an interpretation of the costly Fair Labor Standards Act, and the proper use of administrative procedure. |
Berger, Barrie Tabin |
|
Oct 1, 2014 |
1775 |
| IRS guidance descends on qualified retirement plans and same-sex marriage. |
Silverman, Gregory L. |
|
Sep 5, 2014 |
829 |
| Warren Kitchens, Director, Fixed Assets Services, Dixon Hughes Goodman to Speak at the Knowledge Group's The IRS Final Repair and Capitalization Regulations Event. |
|
|
Aug 27, 2014 |
629 |
| IRS taxpayer regulation program misses its target. |
Barry, Joanne S. |
|
Jul 1, 2014 |
566 |
| Archivist: IRS didn't follow law with emails. |
Sullivan, Eileen |
|
Jun 25, 2014 |
310 |
| A rent-seekers tax? |
Murphy, Ryan |
Column |
Jun 22, 2014 |
971 |
| New IRS rules for property owners. |
Derosa, Chris; Smith, Andrew |
|
Jun 13, 2014 |
706 |
| Using administrative law to challenge IRS determinations. |
Johnson, Steve |
|
Jun 1, 2014 |
2956 |
| IRS loses in court: victory for economic freedom. |
Mangu-Ward, Katherine |
Brief article |
May 25, 2014 |
232 |
| House of Representatives votes to hold former IRS official in contempt over tea party silence. |
|
|
May 9, 2014 |
409 |
| A case study of legislation vs. regulation: defining political campaign intervention under federal tax law. |
Aprill, Ellen P. |
|
May 1, 2014 |
16988 |
| Texas TV mega-ministry qualifies as a church under IRS regulations. |
|
|
May 1, 2014 |
768 |
| The IRS and you: IRS regulations, programs, and resources for state and local governments. |
McDonald, Dustin; Berger, Barrie Tabin |
|
Apr 1, 2014 |
2301 |
| TAXATION/EUROPEAN COUNCIL : DRAFT SUMMIT CONCLUSIONS TAILOR MADE FOR VIENNA AND LUXEMBOURG. |
|
|
Mar 19, 2014 |
551 |
| Obama's IRS to share private financial data with Russia's Putin. |
|
|
Mar 3, 2014 |
351 |
| IRS Scandals Fueled by Lack of Funds, Taxpayer Advocate Says. |
|
|
Jan 13, 2014 |
763 |
| Late S corp. return not an income disclosure despite reference in stockholder's form 1040. |
Richard, Fultz; Liu, Lindsay |
|
Jan 1, 2014 |
887 |
| Game Changer: Repair vs. improvement: IRS final Regs. carry several safe harbors. |
McBride, Gary |
|
Jan 1, 2014 |
2390 |
| 12 Key Business Tax issues for 2014. |
LeSage, Jeff |
|
Jan 1, 2014 |
369 |
| Congress approves new head of IRS; Final action on Fed chief in new year. |
|
|
Dec 21, 2013 |
243 |
| IRS-approved: same-sex marriage. |
Shackford, Scott |
Brief article |
Dec 1, 2013 |
218 |
| Just call this administration "scandal city": from the IRS to DOJ to NSA, Federal government agencies--and the Administration itself--under Pres. Barack Obama have been an alphabet soup of scandals and lies. |
Emord, Jonathan W. |
Cover story |
Nov 1, 2013 |
4993 |
| IRS changes rules on Capital Expenditures effective January 1, 2014! |
Wieder, Marc |
|
Oct 2, 2013 |
632 |
| A new argument for contesting IRS audit determinations: the failure to satisfy the Administrative Procedures Act. |
Akins, Sean M.; Kafka, Gerald A. |
|
Sep 1, 2013 |
10718 |
| Susan P. Clark, CPA, FHFMA, Senior Manager, PYA to Speak at KC's Understanding IRS Proposed Regulations on Community Health Needs Assessments Live Webcast. |
|
|
Aug 8, 2013 |
684 |
| Unresolved issues regarding sec. 6603 deposits. |
Urban, Michale A.; Booker, Arrington |
|
Jul 1, 2013 |
1634 |
| The tax man cometh no matter where you are. |
Weidenbaum, Murray |
|
Jul 1, 2013 |
4956 |
| Senate Doing The Bullying For The IRS. |
|
|
May 21, 2013 |
714 |
| IRS: How should we treat the new health insurer "fee"? |
|
|
Mar 1, 2013 |
747 |
| All interests in leased property must be aggregated to arrive at actual market value of property for tax assessment purposes. |
Weinberger, Alan M. |
|
Jan 1, 2013 |
638 |
| Where appraisal is not required, state-certified assessor may produce "valuation disclosure" in support of property tax assessments. |
Weinberger, Alan M. |
|
Jan 1, 2013 |
488 |
| Fighting IRS. |
|
|
Jan 1, 2013 |
202 |
| Tax simplification through readability: a look at tax law complexity. |
Barney, Doug; Tschopp, Daniel; Wells, Steve |
Report |
Dec 1, 2012 |
2930 |
| 2012 year-end gift planning: techniques available to taxpayers and potential IRS problems. |
Hopson, James F. |
|
Dec 1, 2012 |
2090 |
| Limitation in the fiscal law. |
Mihu, George |
Essay |
Dec 1, 2012 |
3541 |
| The Anticipated Individualized Fiscal Solution. |
Mihu, Teodor |
Report |
Dec 1, 2012 |
4303 |
| Conceptual approaches in the angle of tax competition effects it generates. |
Trandafir, Adina; Ristea, Luminita |
Report |
Dec 1, 2012 |
2441 |
| New penalties: late-filing corporations could be subject to fines. |
Williams, Len |
|
Nov 1, 2012 |
694 |
| Pastors To Challenge IRS On Political Endorsement Ban. |
|
|
Oct 6, 2012 |
373 |
| New LB&I knowledge management strategies: IPGs and IPNs. |
Adams, Robert D. |
|
Oct 1, 2012 |
3818 |
| Preserving fairness in tax administration in the Mayo era. |
Johnson, Steve R. |
|
Sep 22, 2012 |
7778 |
| Preserving fairness in tax administration in the Mayo Era. |
Johnson, Steve R. |
|
Sep 22, 2012 |
17631 |
| SB 1015: new legislation SB 1015. |
|
Brief article |
Sep 1, 2012 |
254 |
| Budget package leaves out FTB erroneous refund claims penalty. |
|
Brief article |
Aug 1, 2012 |
267 |
| IRS issues temporary rules on righting off property costs. |
Wissel, Kyle |
|
Jun 6, 2012 |
714 |
| License to fill: new IRS rules. |
Root, Damon |
Brief article |
Jun 2, 2012 |
206 |
| Your 403(b) plan: the IRS is starting its threatened audits. |
Needleman, Ted |
|
Apr 15, 2012 |
1119 |
| Getting more by asking less: justifying and reforming tax law's offer-in-compromise procedure. |
Oei, Shu-Yi |
|
Mar 1, 2012 |
30529 |
| Huge U.S. regulation packages draw institute scrutiny; India urged to withdraw retroactive budget proposals. |
|
|
Mar 1, 2012 |
1597 |
| Caveat insurance leaders: new financial incentives may lead the IRS to your door. |
Pliske, Tom |
|
Feb 6, 2012 |
2465 |
| All in the family: CPAs do their best to keep up to date with tax developments. However, much of their job involves dealing with family dynamics, requiring skills related more to understanding and communication than technical expertise. |
Caplan, Robert M. |
|
Feb 1, 2012 |
775 |
| IRS updates determination letter procedures for preapproved plans. |
Dell, Michael |
|
Jan 1, 2012 |
841 |
| Electing to campaign: IRS regulations for supporting candidates are front and center. |
Morton, Gary |
|
Jan 1, 2012 |
1354 |
| TEI policy statement on independent state tax tribunals. |
|
|
Jan 1, 2012 |
845 |
| Establishment of Alabama Tax Appeals Commission. |
|
|
Jan 1, 2012 |
765 |
| IRS may finally resolve FCU 457 plan questions. |
Samaad, Michelle A. |
|
Dec 14, 2011 |
931 |
| Tax practice management: appreciation of client family dynamics: a case study. |
Caplan, Robert M. |
|
Dec 1, 2011 |
1124 |
| How to work with IRS management to resolve IRS field specialist issues. |
Gregory, Michael |
|
Nov 1, 2011 |
3976 |
| New IRS guidance boosts statistical sampling. |
Batcher, Mary; Cohen, Ed; Petska, Ryan; Rotz, Wendy |
|
Sep 1, 2011 |
1883 |
| TEI policy statement on contingency fee audit arrangements. |
|
|
Sep 1, 2011 |
1765 |
| Holding pattern: the IRS continues to aggressively challenge property/casualty insurers' deductions for loss reserves. |
Forray, Susan J.; Riley, Richard R., Jr. |
|
Sep 1, 2011 |
1534 |
| Responsive regulation, risk, and rules: applying the theory to tax practice. |
Freedman, Judith |
|
Sep 1, 2011 |
13890 |
| Americans don't hate taxes, they hate paying taxes. |
Ventry, Dennis J., Jr. |
|
Sep 1, 2011 |
21133 |
| IRS finalizes circular 230 regulations. |
|
|
Aug 1, 2011 |
570 |
| IRS addresses accounting software audit concerns. |
Goldstein, Benson S. |
|
Jul 1, 2011 |
603 |
| The administration's fiscal-year 2012 revenue proposals. |
Goldstein, Benson S. |
|
Jul 1, 2011 |
916 |
| Canadian pre-budget consultations. |
|
|
Jul 1, 2011 |
2663 |
| Minutes of TEI-IRS liaison meeting. |
|
|
Jul 1, 2011 |
2461 |
| Implications of the common consolidated corporate tax base introduction on tax revenues (case study on Romania). |
Pirvu, Daniela; Banica, Logica; Hagiu, Alina |
Case study |
Jun 22, 2011 |
4548 |
| IRS finalizes 3 percent withholding regulations; efforts to repeal law still in play. |
Gaffney, Susan |
|
Jun 1, 2011 |
1854 |
| Revenue procedure attempts to clarify Entity Classification Election. |
Van Leuven, Mary |
|
Jun 1, 2011 |
1339 |
| NSBA chair interviews IRS official. |
|
|
May 24, 2011 |
183 |
| DCCurrents: IRS refocuses large business operations, highlights international and global high-wealth cases. |
Goldstein, Benson S. |
|
Apr 1, 2011 |
854 |
| IRS correspondence examinations. |
Chambers, Valrie |
|
Apr 1, 2011 |
1044 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2011 |
7931 |
| Check-the-box relief for certain foreign entities electing flowthrough treatment. |
Dell, Michael |
|
Jan 1, 2011 |
1932 |
| Record retention policies: how long is long enough? |
Chambers, Valrie |
|
Jan 1, 2011 |
773 |
| IRS releases procedures allowing appeals review of international penalties prior to payment. |
Chambers, Valrie |
|
Jan 1, 2011 |
1113 |
| Regulations gearing up: many federal government agencies, including the SEC, the MSRB, and the IRS, have proposed or finalized regulations that also affect state and local governments. |
Gaffney, Susan |
|
Dec 1, 2010 |
1923 |
| Advocacy efforts confirm TEI's global reach. |
|
|
Nov 1, 2010 |
2562 |
| TEI's role in improving the tax system is nothing new. |
McCormally, Timothy J. |
|
Jul 1, 2010 |
1344 |
| Summer heat wave doesn't stifle TEI advocacy: IRS schedule UTP, California's strict liability penalty, Canada's pre-budget consultations, and congressional review of state apportionment rules command attention. |
|
|
Jul 1, 2010 |
786 |
| IRS questions willfulness standard in Circular 230 proceedings. |
Elgin, Eve |
|
Jun 1, 2010 |
1814 |
| Maryland Gov., bishop fail in major push for religious school aid. |
|
|
May 1, 2010 |
503 |
| Reporting uncertain tax positions to the IRS. |
Murray, Erica; Brandmeir, Zachary; Guertin, Scott |
|
May 1, 2010 |
1132 |
| Guidance counselors: life insurers in the 403(b) market have come to the rescue of plan sponsors needing help with new IRS regulations. |
Panko, Ron |
|
Apr 1, 2010 |
2333 |
| Proposed tax gap legislation erodes individual privacy and protections. |
McKee, Linda J.B.; McKee, Thomas E. |
|
Apr 1, 2010 |
2307 |
| At arm's length: IRS requires careful cross-border transactions. |
Robinson, Peyton; Summers, Alan |
|
Feb 1, 2010 |
1222 |
| IRS Oversight Board: corporate board governance of tax risk. |
|
|
Jan 1, 2010 |
2134 |
| Whistling dixie about the IRS whistleblower program thanks to the IRC confidentiality restrictions. |
Kwon, Michelle M. |
|
Jan 1, 2010 |
25989 |
| Business taxes: cash-strapped states get aggressive, creative: although Congress continues to debate legislation that addresses this confusion for corporate taxpayers, states clearly are not holding their fire until that debate concludes. |
Flanagan, Troy |
|
Dec 1, 2009 |
713 |
| Implementation of Ontario's harmonized sales tax. |
Spagnuolo, Diana M.; Nixon, Carol |
|
Sep 22, 2009 |
5862 |
| ETAAC makes recommendations to Congress, including mandatory e-filing. |
Nevius, Alistair M. |
|
Sep 1, 2009 |
281 |
| Back at the Falwell follies: Jerry Jr.'s bogus complaint to the IRS. |
|
Editorial |
Jul 1, 2009 |
468 |
| The National Taxpayer Advocate's annual report to Congress. |
Chambers, Valrie |
|
Jul 1, 2009 |
1001 |
| Can IRC section 1341, claim of right, relieve the pain of Madoff-related losses? |
Colbert, Monte S. |
|
Jul 1, 2009 |
1637 |
| International tax in the 21st century: the role of the OECD. |
Ellingsworth, Patrick J. |
|
Jul 1, 2009 |
7302 |
| TEI supports adequate, focused funding for IRS. |
|
|
Jul 1, 2009 |
520 |
| Comments on LMSB's joint audit planning process. |
|
|
Jul 1, 2009 |
2234 |
| IRS called in to help meet congressional targets. |
|
|
Mar 30, 2009 |
570 |
| The efforts of TEI members around the world are impressive ... and appreciated. |
Alicandri, Vincent |
|
Mar 1, 2009 |
1166 |
| "A true community" - returning to core principles. |
McCormally, Timothy J. |
|
Mar 1, 2009 |
1787 |
| Tax strategy: how to deal with uncertainty? |
Hafkenscheid, Rutger; Janssen, Claudia |
|
Mar 1, 2009 |
3314 |
| TEI's advocacy continues apace. |
|
|
Jan 1, 2009 |
1493 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| Minding the gap: a ten-step program for better tax compliance. |
Olson, Nina E. |
|
Jan 1, 2009 |
14648 |
| LMSB inspection of corporate officers' returns: IRM procedure vs. actual practice. |
Brennan, James E. |
|
Jan 1, 2009 |
540 |
| The work of the IRS Practice and Procedures Committee. |
Carlton, Lawrence |
|
Oct 1, 2008 |
860 |
| Treatment of loans to U.S. partners under the U.S.-Germany tax treaty. |
Urbahns, Rudiger |
|
Aug 1, 2008 |
623 |
| Management Report: Improvements Needed in IRS's Internal Controls. |
|
|
Aug 1, 2008 |
674 |
| Dare to make a difference - get involved! |
Alicandri, Vincent |
|
Jul 1, 2008 |
1550 |
| Transcendent contributions. |
McCormally, Timothy J. |
|
Jul 1, 2008 |
1573 |
| Global issues dominate TEI's summer: U.S. contract manufacturing, Canadian tax reform, European consolidated tax base, Ontario legislation all command attention. |
|
|
Jul 1, 2008 |
2769 |
| Comments to Ontario Minister of Finance on the retroactive amendment of Retail Sales Tax Act. |
|
|
Jul 1, 2008 |
1308 |
| IRS issues IRA-to-HSA transfer rules. |
Bell, Allison |
|
Jun 16, 2008 |
357 |
| IRS issues prop. Regs. in response to Kohler case. |
Beavers, James |
|
Jun 1, 2008 |
1243 |
| A winning team. |
McDonough, Robert J. |
|
May 1, 2008 |
1533 |
| Proposed revision of UDITPA: on May 13, 2008, Tax Executives Institute filed the following comments with the National Conference of Commissioners on Uniform State Laws concerning H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. |
|
|
May 1, 2008 |
480 |
| A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230. |
Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. |
|
May 1, 2008 |
8532 |
| The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer. |
Stodghill, W. Lance |
|
May 1, 2008 |
4313 |
| IRS provides procedures to request revision to year of change for Form 3115. |
Tucker, Natalie |
|
Apr 1, 2008 |
1050 |
| Closing agreement inapplicable to successor in interest. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2008 |
1397 |
| TEI-Internal Revenue Service liaison meeting. |
|
|
Mar 1, 2008 |
2867 |
| Circular 230 conflicts of interest. |
Emilian, James; Jamouneau, Greg |
|
Feb 1, 2008 |
882 |
| Temp. regs. expand IRS offset authority. |
Goldberg, Walter S. |
|
Feb 1, 2008 |
1506 |
| AICPA tax section accomplishments in '2007. |
Hoops, Jeffrey R. |
|
Feb 1, 2008 |
1123 |
| IRS issues interim guidance providing relief from "more likely than not" reporting standards. |
|
|
Feb 1, 2008 |
310 |
| TEI-commissioner of IRS liaison meeting agenda. |
|
|
Jan 1, 2008 |
2188 |
| TEI-Treasury Department's office of tax policy liaison meeting agenda. |
|
|
Jan 1, 2008 |
3399 |
| Financial Audit: IRS's Fiscal Years 2007 and 2006 Financial Statement Audits. |
|
|
Jan 1, 2008 |
586 |
| The big squeeze: the IRS wasn't happy with the lack of supervision of many 403(b) plans, so it has imposed new regulations to make them more similar to 401(k)s. |
Panko, Ron |
|
Dec 1, 2007 |
2109 |
| House passes tax strategy patent ban, FHA overhaul legislation. |
Dinackus, Lisa M. |
|
Dec 1, 2007 |
1122 |
| House passes bill ending IRS private debt collection program. |
Barron, Jacob |
|
Nov 1, 2007 |
294 |
| California church won't be penalized by IRS for pre-election sermon. |
|
|
Nov 1, 2007 |
422 |
| Political campaign intervention: IRS clarifies rules on what 501(c)(3) organizations can do. |
Berger, Harvey; Goller, Greg; Murphy, Nancy |
|
Oct 1, 2007 |
1501 |
| IRS adds temporary flexibility to retirement age rules. |
Bell, Allison |
|
Aug 20, 2007 |
598 |
| Crackdown on fraudulent tax return preparers: recent criminal and civil enforcement against fraudulent tax preparers has been highlighted in stepped-up activity by the Treasury and Justice departments. |
Pace, Ryan H. |
|
Aug 1, 2007 |
768 |
| CS/SB 2482--Tax administration. |
|
|
Jul 1, 2007 |
705 |
| Florida tax procedure: a primer. |
Babin, Robert; Gsteiger, Yvonne |
|
Jun 1, 2007 |
3914 |
| Federal filings: IRS changes the Form 990 once again. |
Goller, D. Greg |
|
Apr 1, 2007 |
1436 |
| The historical significance of the high court's decision in Federal Commissioner of Taxation v. The Myer Emporium Ltd. |
Young, Neil J. |
|
Apr 1, 2007 |
15209 |
| TEI - an antidote for workload expansion and time compression. |
Bernard, David L. |
|
Mar 1, 2007 |
1228 |
| Dealing with FIN 48: techniques to manage tax uncertainties through IRS practices and procedures. |
Boocock, Stephen W.; Ernest, John T.; Twigg, Melody Lynn |
|
Mar 1, 2007 |
8982 |
| Updates to Canadian information circulars and income tax technical bulletins. |
|
|
Mar 1, 2007 |
899 |
| Appraisers urge IRS to adopt USPAP. |
|
|
Jan 1, 2007 |
969 |
| Congress tries to change the IRS Offer in Compromise program. |
|
Brief article |
Dec 1, 2006 |
257 |
| Tax section's strategic plan. |
Hoops, Jeffrey R. |
|
Nov 1, 2006 |
1132 |
| Chief Counsel revamps case-specific advice procedures to match LMSB's new enforcement paradigms. |
Mersereau, Dwight N. |
|
Jul 1, 2006 |
5608 |
| IRS treats protective disclosures inconsistently. |
Simmens, Todd |
|
Jul 1, 2006 |
1549 |
| Will the push for origin-based sourcing derail SST? |
Nicolas, Karl |
|
Jun 1, 2006 |
2144 |
| TEI urges Canadian government to abandon proposed legislation relating to foreign investment entities. |
|
|
May 1, 2006 |
8746 |
| TEI files comments with the European Commission on modernizing the VAT obligations of financial services and insurances. |
|
|
May 1, 2006 |
2095 |
| Tax Executives Institute-large and mid-size business division-liaison meeting minutes: February 7, 2006. |
|
|
May 1, 2006 |
5044 |
| TEI files first submission in Singapore on tax treatment of benefits-in-kind provided to employees: February 3, 2006. |
|
|
Mar 1, 2006 |
2508 |
| TEI testifies before the IRS Oversight Board on customer service needs of taxpayers: February 8, 2006. |
|
|
Mar 1, 2006 |
1105 |
| Possible tax consequences under Florida durable powers of attorney. |
Tiernan, Peter B. |
|
Feb 1, 2006 |
4335 |
| LMSB's Compliance Assurance Program (CAP): one year later. |
Nolan, Deborah M. |
|
Jan 1, 2006 |
3175 |
| IRS responds to natural disasters. |
Ervin, Rosemary |
|
Dec 1, 2005 |
1058 |
| Pro-bono tax assistance - CPAs wanted all year long. |
Mantegani, Barbara J. |
|
Dec 1, 2005 |
1466 |
| Digest of recent IRS initiatives and realignments. |
Fiedelman, Ronald S. |
|
Oct 1, 2005 |
588 |
| The IRS's new emphasis - tax enforcement. |
Wood, Robert W. |
|
Sep 1, 2005 |
1677 |
| Corporate tax professionals need better tools to manage data in post-Sarbanes environments. |
Prow, Greg |
|
Sep 1, 2005 |
1749 |
| IRS Modernization: Continued Progress Requires Addressing Resource Management Challenges. |
|
|
Aug 1, 2005 |
451 |
| Stock options and AMT: tax court says "no hardship". |
Weatherwax, Roy C. |
|
Aug 1, 2005 |
1061 |
| CPA not liable for client's trust fund penalty. |
Secret, Anthony |
|
Aug 1, 2005 |
801 |
| Shifting the burden-of-proof rules in federal tax cases. |
Marcum, Tanya M. |
|
Aug 1, 2005 |
2069 |
| Today's tax world offers no shortage of challenges key to TEI's success is balancing continuity and change. |
Boyle, Michael P. |
|
Jul 1, 2005 |
1354 |
| IRS study: gap in tax collections exceeds $300 billion per year. |
|
|
Jun 1, 2005 |
498 |
| It's great to be on board. |
Dicker, Eli J. |
|
May 1, 2005 |
646 |
| Regulations amending Circular 230 governing practice before the Internal Revenue Service: May 3, 2005. |
|
|
May 1, 2005 |
1686 |
