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Title Author Type Date Words
Purported family loans were not bona fide, Tax Court holds. Bonner, Paul Oct 1, 2019 693
Expect More Civil Tax Penalties: So, Now What? How to prepare for and defend against the more frequent penalties. Roberson, Andrew; Spencer, Kevin Sep 1, 2019 5047
Casualty loss deduction from drug-induced gambling is disallowed: The Tax Court declines to expand 'other casualty' beyond one sustained with respect to tangible property. Howard, Beth Jun 1, 2019 1183
TEI Requests Guidance from States Regarding Penalty Relief for State Corporate Tax Returns Filed by November 15, 2018. Jan 1, 2019 783
Obamacare ruling expected not to affect the state. Dec 17, 2018 423
Avoiding an accuracy-related penalty through the reasonable-cause exception. Bailey, William A.; Pace, Ryan H. Dec 1, 2018 6276
Strategies for minimizing estimated tax payments. Ellentuck, Albert B. Mar 1, 2018 2694
Employment tax penalties: Let's keep it civil. Salzman, Martha L.; Hibschweiler, Arlene M.; Tedesco, Michael J. Feb 1, 2018 7736
Tax preparer mistakes: taxpayer penalties and the tax treatment of indemnity payments. Schnee, Edward J. Jul 1, 2017 6228
Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Bonner, Paul Jun 1, 2017 647
The trust fund recovery penalty and LLCs. Ellentuck, Albert B. Jun 1, 2017 1189
Developing a strategy to fight FBAR penalties. Kemm, Larry R. May 1, 2017 4587
International information return penalties remain a significant issue for taxpayers and advisers. Trivedi, Shamik Apr 1, 2017 3862
Applying civil penalties for willful violations of FBAR requirements: will the fifth circuit clarify the IRS's burden of proof? Rule, Caroline Column Oct 1, 2016 1476
Understatement of income not fraudulent. Beavers, James A. Aug 1, 2016 1724
Material adviser penalty rules are clarified. Bonner, Paul Jul 1, 2016 731
Changes to Large Corporate Understatement Penalty. Brief article Mar 1, 2016 268
IRS made "initial determination". Beavers, James A. Feb 1, 2016 954
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. Bonner, Paul Nov 1, 2015 639
CPAs may be responsible for clients' payroll tax penalties. Lewis, Jan F. Oct 1, 2015 1475
Improperly burdened: The uncertain and sometimes unfair application of tax penalties. Wright, Del Jun 22, 2015 27145
The founders' origination clause and implications for the Affordable Care Act. Natelson, Robert G. Mar 22, 2015 7445
The founders' origination clause and implications for the Affordable Care Act. Natelson, Robert G. Mar 22, 2015 26754
Merger of family businesses results in gift tax: penalties are denied upon the taxpayers' showing of reasonable-cause reliance on professionals. Kreissl, Laura Jean; Pulliam, Darlene Feb 1, 2015 547
Codified economic substance update: IRS issues more guidance. Trivedi, Shamik Feb 1, 2015 708
Notice defines terms for economic substance doctrine: "similar rule of law" is limited to the same factors and analysis as under the codified economic substance doctrine for an accuracy-related penalty. Schreiber, Sally P. Jan 1, 2015 449
Strip tax nixed: lap dance levies. Brown, Elizabeth Nolan Brief article Dec 1, 2014 171
Form 990: late filing penalty abatement. Murthy, Vani Nov 1, 2014 2420
The equitable Anti-Injunction Act. Hawley, Erin Morrow Nov 1, 2014 7851
The equitable Anti-Injunction Act. Hawley, Erin Morrow Nov 1, 2014 21070
Expanded OVDP a chance to reduce penalties. Novak, Scott Sep 1, 2014 1272
Watch out for California's late-filing penalty for LLCS investing in LLCS. Baptise, Philip Aug 1, 2014 1469
The consequences of willful failure to pay payroll taxes: the penalties for failing to pay over trust fund taxes can be severe and sometimes include prison time. Murthy, Vani Jun 1, 2014 2409
IRS delays health coverage mandate another year for midsize employers. Nevius, Alistair M. May 1, 2014 318
Supreme Court resolves circuit split on gross valuation misstatement penalty. Schreiber, Sally P. Mar 1, 2014 610
Penalty calculation properly based on erroneous credits, Tax Court holds. Schreiber, Sally P. Feb 1, 2014 577
Valuation-misstatement penalty applies to tax shelter transactions. Beavers, James A. Feb 1, 2014 1449
Delegating authority does not allow taxpayer to avoid responsible person status. Beavers, James A. Jan 1, 2014 822
Individual health care mandate rules finalized. Schreiber, Sally P. Nov 1, 2013 539
Final rules issued on individual health care mandate. Schreiber, Sally P. Nov 1, 2013 823
IRS tightens penalty relief. Heroux, Mark S.; Walsh, Colin J. Oct 1, 2013 1231
CPAs and the trust fund recovery penalty. Kebodeaux, Keith Aug 1, 2013 1271
Shared-responsibility payment: minimum value requirement. Pruett, Benjamin Aug 1, 2013 1340
Health care reform and its impact in 2014 for oil and gas companies. Roman, Laura L. Aug 1, 2013 981
Requesting a first-time abatement penalty waiver. Buttonow, Jim Jul 1, 2013 767
Planning for "play or pay". O'Malley, William P. Jun 1, 2013 3803
Tax Court reverses its position on valuation misstatement penalty; Supreme Court agrees to hear case on the issue. Beavers, James A. Jun 1, 2013 1998
Prop. regs. clarify "play or pay" rules of the Affordable Care Act. Toppin, Carlisle F. May 1, 2013 1369
IRS: reasonable cause requires legal inquiry. Apr 1, 2013 405
Rules proposed for individual health care mandate. Nevius, Alistair M. Apr 1, 2013 786
Employment tax liability of third-party agents subject of prop. regs. Nevius, Alistair M. Apr 1, 2013 657
IRS proposes employer play-or-pay regulations under health care reform. Weber, Mindy Tyson Apr 1, 2013 3045
Bankruptcy and the trust fund recovery penalty. Petra, Steven T.; Dorata, Nina T. Apr 1, 2013 2969
IRS updates sec. 7216 guidance on disclosing tax return information. Goldstein, Benson S. Apr 1, 2013 901
Tax Court weighs in on STARS transaction. Beavers, James A. Apr 1, 2013 3154
File now or file later. Reichert, Charles J. Mar 1, 2013 603
Proposed regs. issued on large employer health coverage shared-responsibility provisions. Nevius, Alistair M. Mar 1, 2013 434
JUSTICE : COURT EXPLAINS PRINCIPLE OF DOUBLE JEOPARDY. Brief article Feb 27, 2013 302
Taxpayers' reliance on professional tax advice: examining the penalties under IRC section 6662. Knight, Ray A.; Knight, Lee G. Feb 1, 2013 4184
Inadvertent waiver of the tax practitioner privilege: Salem Financial, Inc. Slatten, John C. Jan 1, 2013 744
Disaster relief extensions apply only to original post-casualty dates. Schreiber, Gerard H., Jr.; Chambers, Valrie Jan 1, 2013 727
Consequences of not filing go beyond the nonfiling penalty. Missakian, Vrezhui Aibarian Nov 1, 2012 766
New penalties: late-filing corporations could be subject to fines. Williams, Len Nov 1, 2012 694
A trust fund recovery penalty primer. Kossman, Seth Oct 1, 2012 1989
Innovation and constraints on tax shelters. O'Neill, Jessica Sep 22, 2012 12912
Budget package leaves out FTB erroneous refund claims penalty. Brief article Aug 1, 2012 267
Accuracy-related penalty tested in five recent cases. Anderson, Kevin D. May 1, 2012 1467
FBAR: handle with care. Andreozzi, Randall P.; Hibschweiler, Arlene M. May 1, 2012 9653
Uncertain tax position documents not protected. Reichert, Charles J. Apr 1, 2012 576
FATCA adds layer of complexity, penalty exposure to offshore asset reporting. Mattson, Andrew M. Apr 1, 2012 2039
IRS chief counsel: continue applying valuation misstatement penalties. Nevius, Alistair M. Mar 1, 2012 1712
The reach of Circular 230. Nevius, Alistair M. Feb 1, 2012 572
IRS nonacquiesces to Tax Court fraud holding. Beavers, James A. Feb 1, 2012 1305
New law, proposed regs heighten EITC preparer due diligence. Jan 1, 2012 450
Penalty relief given, backup withholding delayed for payment card reporting. Jan 1, 2012 335
2010-2011 revisions to circular 230. Gardner, John C.; Kastantin, Joseph; Maas, William E. Jan 1, 2012 5631
Final regs. issued on reportable transaction penalties. Nov 1, 2011 350
The codified economic substance doctrine and related penalties. Yu, David Nov 1, 2011 1547
No reasonable cause defense for preparer's omission. Sep 1, 2011 596
Form 1042-S penalties. Mahoney, Nicole L. Sep 1, 2011 1608
Penalty relief for delinquent FBARs and forms 5471 ends August 31. Chambers, Valrie Jul 1, 2011 856
Lack of control does not except owners from trust fund recovery penalty. Beavers, James A. Jun 1, 2011 1066
Tax practice responsibilities. Purcell, Thomas J., III May 1, 2011 2340
Form 5471 Penalties. Weber, Neal A. Apr 1, 2011 374
Retirement plans, IRAs, and annuities: avoiding the early distribution penalty. Blankenship, Vorris J. Apr 1, 2011 9692
Winter advocacy spade work blooms in Spring issue: TEI holds Washington liaison meetings; urges corporate employer exception for tax preparer ID rules; files amicus letter on retroactive state penalty; comments on Canadian income tax legislation. Mar 22, 2011 3935
Comments on new preparer taxpayer identification number requirements. Mar 22, 2011 8590
California: letter to state Supreme Court argues that tax penalty violates federal due process. Mar 22, 2011 1535
Suitable for framing: business deductions in a net income tax system. Walker, David I. Mar 1, 2011 25685
Penalty assault: negligence, substantial understatement of tax penalties on IRS radar. Caplan, Robert A. Mar 1, 2011 922
New procedures permitting prepayment review of international information reporting penalties. Goldberg, Walter; Hogen, Meg Feb 1, 2011 2946
False tax returns, mail fraud, and money laundering. Andreozzi, Randall P.; Salzman, Martha L.; Hibschweiler, Arlene M. Feb 1, 2011 6707
IRS releases procedures allowing appeals review of international penalties prior to payment. Chambers, Valrie Jan 1, 2011 1113
Leveraged partnership a disguised sale. Upshaw, Alice A.; Pulliam, Darlene Dec 1, 2010 673
Deepwater Horizon and Sec. 162. Pratt, Jenifer Dec 1, 2010 1191
IRS gives limited guidance on economic substance. Dec 1, 2010 1293
Tax return due diligence: basic considerations. Milford, Douglas J.; Swails, J. Edward Oct 1, 2010 6546
Accuracy-related penalty applied despite reliance on adviser. Beavers, James A. Oct 1, 2010 1752
An admirable safe harbour? Safe harbours from administrative penalty for taxpayers when engaging tax agents and the effects on the uniform penalty system. Smailes, Andrew; McDermott, Peter M. Aug 1, 2010 11830
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
California: penalties and other compliance provisions in Assembly Bill 2498 (proposed Amnesty Bill). Jul 1, 2010 2599
Sec. 6676: there's a new penalty in town. Hodes, Rochelle L. Jul 1, 2010 1015
Pass-through entity return penalties change. Brief article Jul 1, 2010 104
Penalty for failing to meet EIC due diligence requirements can be assessed against employer or employee. Beavers, James A. Jun 1, 2010 850
Prevent payroll errors. McLoughlin, Don May 1, 2010 558
Changes in tax practice standards affect CPAs: new rules and penalties for return preparers and advisers in recent years require diligence. Purcell, Thomas J., III; Sansone, James W.; Tracy, Donald J. May 1, 2010 3746
Health care reform reshapes tax code. Nevius, Alistair M. May 1, 2010 3810
The road to transparency. Murray, Erica; Brandmeir, Zachary May 1, 2010 1028
The accuracy-related penalty. Cook, John; Ocheltree, Alan J. May 1, 2010 5431
The accuracy-related penalty. Cook, John; Ocheltree, Alan J. Apr 1, 2010 7510
Allowed uses of taxpayer info widened. Mar 1, 2010 775
Voluntary tax payment not exempt from early withdrawal penalty. Schnee, Edward J. Mar 1, 2010 479
Tax Court does not have jurisdiction to redetermine sec. 6707A penalties. Beavers, James A. Mar 1, 2010 786
Can an investment become a theft for tax purposes? Coleman, Jeffrey P.; Newsom, Jennifer Jan 1, 2010 4563
IRS whistleblower program evaluated. Dolan, Michael P. Jan 1, 2010 791
FBARs and not-yet-reported offshore income: penalties and practitioners' issues. Sullivan, Neil A.J. Dec 1, 2009 1203
IRS focuses on the FBAR. Dudley, Ryan Dec 1, 2009 2757
Travel sites held to owe millions in transaction taxes to various jurisdictions. Sullivan, John W., III Dec 1, 2009 900
Assessing professional tax advice and taxpayer sophistication. Morris, Donald Dec 1, 2009 6353
All aboard: the impact of the New York state MTA payroll tax on alternative investment fund managers. Rebhun, Brian J.; Michalowski, Peter R.; Wong, Allison Dec 1, 2009 4987
DC currents: tax practitioners face increasing regulation. Stromsem, William R. Nov 1, 2009 1079
Making the most of qualified offers. Wolbach, Kristine R. Oct 1, 2009 961
No penalty tax on additional IRA distributions. Reichert, Charles J. Sep 1, 2009 632
IRS penalties update. Josephs, Stuart R. Brief article Sep 1, 2009 97
Tax preparer penalties: who is a preparer? Placid, Raymond L.; Cecil, H. Wayne Aug 1, 2009 1856
Broader interpretation of economic substance blunts deductions. Kreissl, Laura Jean; Pulliam, Darlene Aug 1, 2009 542
Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. Pasmanik, Philip T.; Sullivan, Neil A.J. Jul 1, 2009 2201
FBAR disclosure questions answered. Bonner, Paul Jul 1, 2009 851
IRS sets procedures for tax return preparer penalties. Elgin, Eve Jun 1, 2009 527
FBAR penalties reduced for six months. Sullivan, Neil A.J. Jun 1, 2009 669
IRS announces procedures for tax return preparer penalties. Elgin, Eve Jun 1, 2009 1278
Establishing substantial authority for undisclosed tax positions. Nash, Claire Y.; Parker, James Jun 1, 2009 7016
Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues. Weinreb, Adam Stuart Jun 1, 2009 3606
Q&A: FTB's guide to business expenses. Speech Jun 1, 2009 1723
Tax updates and resources. Brief article Jun 1, 2009 105
California Assembly Bill No. 347: sales and use tax audit penalty. Stevens, Cathleen May 1, 2009 1887
Return preparer's advice does not prevent accuracy-related penalty. Keenan, John; Patel, Vibhuti Apr 1, 2009 967
Partner-level defense rule held valid. Schnee, Edward J. Apr 1, 2009 412
Magazine article not a penalty defense. Thompson, Steven C. Mar 1, 2009 677
New material adviser reporting rules. Nevius, Alistair M. Mar 1, 2009 302
FICA required on 403(b) salary reductions. Friske, Karyn Bybee; Pulliam, Darlene Feb 1, 2009 491
IRS crackdown on Form 5471: a sign of things to come? Goldberg, Walter S. Feb 1, 2009 517
IRS provides a simplified method for late filing relief. Watkins, Tracy Feb 1, 2009 523
IRS issues final regulations on Sec. 6694 tax return preparer penalties. Beavers, James Feb 1, 2009 1489
Targeting the tax gap: the case of the RAL and the advanced notice of proposed rulemaking. Cords, Danshera Jan 1, 2009 3472
Automatic penalty assertions begin for delinquent Forms 5471. Gurene, Linda Jan 1, 2009 287
IRS changes policy for asserting penalties for late-filed form 5471. Keenan, John; Patel, Vibhuti Jan 1, 2009 967
No good deed goes unpunished. Reichert, Charles J. Jan 1, 2009 641
Tax preparer and taxpayer reporting standards equalized. Beavers, James Dec 1, 2008 998
Automatic penalties for late forms 5471 and related forms. Sherr, Eileen Reichenberg Nov 1, 2008 409
Tax Court may not disregard findings of a special trial judge. Beavers, James Nov 1, 2008 1132
Extension of time to file is not an extension of time to pay. Schuster, Randi A. Oct 1, 2008 807
Substantially equal periodic payments from an IRA. Burilovich, Linda; Burilovich, Andrew Oct 1, 2008 5312
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2008 5861
Taxpayer ignores CPA's advice at his peril. Bonner, Paul Oct 1, 2008 458
Substantially equal periodic payments from an IRA. Nevius, Alistair M. Oct 1, 2008 576
An analysis of the new preparer penalty proposed regulations. Tillinger, Janet W. Sep 1, 2008 7354
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645
Proposed preparer penalty regs. released. Nevius, Alistair M. Aug 1, 2008 1704
Common-law mailbox rule reopened. Friske, Karyn Bybee; Pulliam, Darlene Aug 1, 2008 900
IRS embarks on penalty regime overhaul. Nevius, Alistair M. Aug 1, 2008 599
Prepare yourself; IRS proposes regulations on new prepare penalties. Josephs, Stuart R. Aug 1, 2008 838
Forms 8275 and 8275-R: how much information is enough? Hodes, Rochelle L.; Fernandez, Lewis J. Jul 1, 2008 1016
Reportable transactions: when does the 90-day disclosure rule apply? Trainer, Corina; Hodes, Rochelle L. Jul 1, 2008 1070
Tax planning with single-employer qualified plans. Donovan, Kevin J. Jun 1, 2008 5844
Advance pricing agreements - a strategic tool in global transfer pricing management. Canale, David J.; Wrappe, Steven C. May 1, 2008 12138
CPA obligations for addressing errors and omissions. Wilson, Peter S. Apr 1, 2008 1451
New rules for disclosure and use of tax return information by tax return preparers. Dolan, Michael P. Apr 1, 2008 1637
Partnership returns: late filing penalties increase. Snow, Danny R. Apr 1, 2008 1042
Procedure & administration. Sheppard, Hale E. Apr 1, 2008 1900
CPAs at risk as government continues to attack abusive tax shelters. McGowan, John R. Mar 1, 2008 4460
TEI roundtable on biggest issues in international tax. Mar 1, 2008 9087
TEI urges rejection of economic substance provisions in the Senate Farm Bill. Mar 1, 2008 1019
Economic substance prevails against another son of BOSS. Upshaw, Alice A.; Pulliam, Darlene Mar 1, 2008 621
Return preparer penalties guidance issued. Mar 1, 2008 366
Identifying specified employees under Sec. 409A. Adkins, G. Edgar, Jr. Feb 1, 2008 1528
TEI recommends removal of economic substance provisions from AMT Relief Act. Jan 1, 2008 938
Life insurance: what's it worth? (And who says?) Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications. Breus, Alan Jan 1, 2008 2613
Optimal tax compliance and penalties when the law is uncertain. Logue, Kyle D. Sep 22, 2007 24663
Pension Protection Act changes valuations for tax purposes. Crain, Michael A. Sep 1, 2007 951
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
Transitional relief for changes to preparer penalty. Aug 1, 2007 287
No penalty for BLIPS. Schnee, Edward J. Jun 1, 2007 496
Heavy price for ignoring levy notice. Gilman, Jeffrey Jun 1, 2007 452
10% penalty applied to beneficiary's IRA distribution. Gee, Charlotte T. Oct 1, 2006 730
Avoiding substantial penalties by properly reporting damage awards and settlements. Kaminski, Stan Aug 1, 2006 711
Avoiding penalties when reporting damage awards and settlements: four steps CPAs can take. Laffie, Lesli S. Aug 1, 2006 543
Can your tax client (or you) go to jail? Hibschweiler, Arlene M. Apr 1, 2006 4881
IRS releases 2005 guidelines for "adequate disclosure". O'Driscoll, David Feb 1, 2006 1971
Comments on revenue offset provisions in Senate tax reconciliation bill: January 10, 2006. Jan 1, 2006 1709
Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions. Kastantin, Joseph T. Jan 1, 2006 6624
Preparer penalties assessed on employer. O'Driscoll, David Jan 1, 2006 719
Circular 230: beware the Jabberwock! Tell, Meah Rothman Jan 1, 2006 5355
Sec. 409A: where do taxpayers stand? Hill, Kevin C. Dec 1, 2005 917
Reportable transactions - what tax advisers need to know. Schaefer, Rene C. Sep 1, 2005 2954
Withdraw without penalty: do your clients rate an exemption from the penalty for early withdrawal of retirement funds? Knight, Ray A. Aug 1, 2005 4640
Settlement agreement determines fine's or penalty's deductibility. Hahn, Kristin Jul 1, 2005 792
AJCA penalties for noncompliance with reportable transaction regs. Brennan, James E. Apr 1, 2005 2256
IRS guidance on reportable transaction disclosure penalties. O'Driscoll, David Apr 1, 2005 935
IRS guidance on reportable transaction understatement penalties. O'Driscoll, David Apr 1, 2005 1010
Penalty suspension period for amended returns. O'Driscoll, David Apr 1, 2005 685
International boycott reports, 2001 and 2002: data release. Brief Article Mar 22, 2005 151
Lessons learned about reportable transactions and implications for the 2004 filing seasons. Hummel, Rona Faust Mar 1, 2005 5760
Financial hardship defense to FICA and FUTA penalty. O'Driscoll, David Mar 1, 2005 739
The AJCA changes many REIT rules. Gottschalk, Stefan Feb 1, 2005 1326
IRS releases 2004 guidelines for "adequate disclosure". O'Driscoll, David Feb 1, 2005 1487
Modifications of substantial understatement penalty for nonreportable transactions. Manning, Paul Jan 1, 2005 130
Modified accuracy-related penalty for listed transactions and other reportable transactions. Manning, Paul Jan 1, 2005 957
Modified penalty for failing to maintain investor lists. Manning, Paul Jan 1, 2005 417
Penalties on tax shelter promoters. Manning, Paul Jan 1, 2005 181
Penalty for failing to disclose reportable transactions. Manning, Paul Jan 1, 2005 520
Penalty for failing to report interests in foreign financial accounts. Manning, Paul Jan 1, 2005 150
Appeals division gets tough. Brief Article Dec 1, 2004 97
An overview of California's 2004 tax amnesty legislation. Roberts, Carley A. Nov 1, 2004 5068
The new penalty regime finally arrives: proceed with caution! Beller, Herbert N. Nov 1, 2004 7629
Legislative proposals being considered by the Virginia Department of Taxation for the 2005 General Assembly: October 21, 2004. Nov 1, 2004 760
Minimizing a personal representative's personal liability to pay taxes: part 1 describes tax returns, tax payment obligations, and ways in which a PR can be held personally liable for failing to adhere to the applicable federal and state requirements. Carroll, William C.; Randolph, John W., Jr. Nov 1, 2004 6457
Who is a "responsible person"? Pilcher, Eric Oct 1, 2004 1347
What constitutes a responsible person? Bloom, Robert Oct 1, 2004 659
Reducing AE tax. Ellentuck, Albert B. Sep 1, 2004 1197
Parent's president and chairman not liable for subsidiary's payroll tax. O'Driscoll, David Sep 1, 2004 885
Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns. Kozenko, Elizabeth E. Aug 1, 2004 925
Using payroll taxes for working capital: path to financial ruin. Fox, Justin Aug 1, 2004 1195
Service intends to disallow theft loss deductions for declining stock prices. O'Driscoll, David Jun 1, 2004 523
The marriage penalty after the JGTRRA. Pulliam, Darlene May 1, 2004 2289
Reporting interests in foreign bank and financial accounts. Gimbert, Richard Mar 1, 2004 1449
Information-reporting guidance for payments in lieu of dividends. Levy, Marc Jan 1, 2004 1230
IRS releases 2003 guidelines for "adequate disclosure". O'Driscoll, David Jan 1, 2004 1234
IRS seeks FC and NRA nonfilers. Nov 1, 2003 1543
Reasonable inquiry required to avoid tax-preparer penalties. Schneider, James J. Oct 1, 2003 861
Codification of the economic substance doctrine in A.B. 1601 and S.B. 614: August 29, 2003. Sep 1, 2003 1139
Possible legislative proposals of Virginia Department of Taxation: September 22, 2003. Sep 1, 2003 1254
Codification of the economic substance doctrine and tax shelter penalty proposals: August 5, 2003. Sep 1, 2003 5352
Avoiding accuracy-related penalties under Rev. Proc. 94-69. Smith, Annette B. Jul 1, 2003 941
Recent developments in Canadian transfer pricing. Boidman, Nathan May 1, 2003 6082
Accuracy-related penalty defenses. Laffie, Lesli S. Mar 1, 2003 528
Individual income tax underpayment interest is nondeductible. Barton, Peter C. Dec 1, 2002 952
Outstanding tax balance denied preparer's participation in IRS e-filing program. Laffie, Lesli S. Oct 1, 2002 927
Final intermediate sanctions regulations issued. Packard, Pamela May 1, 2002 1019
Ann. 2002-2: the carrot and the stick? Ely, Mark H. Apr 1, 2002 1086
Adequate disclosure avoids Sec. 6662 penalty. Goldberg, Michael J. Feb 1, 2002 414
The carrot and the stick: IRS's new disclosure initiative and guidelines for imposing the section 6662 accuracy-related penalty. Ely, Mark H. Jan 1, 2002 7579
Small partnership returns - failure-to-file penalties. (Partners & Partnerships). Koppel, Michael D. Dec 1, 2001 322
Sec. 7491(c)'s burden-of-production requirement for penalties. Moore, Philip E. Oct 1, 2001 1053
Recent guidance extends deficiency interest-free periods. Zarzar, Robert Jul 1, 2001 1350
Draft CITA information circular on third-party civil penalties. Mar 1, 2001 4086
Corporation that failed to provide accountant with sufficient information to prepare return was liable for accuracy-related penalties. Fiore, Nicholas J. Nov 1, 2000 272
Litigation costs for unreasonable penalty recovered. Ozello, James Aug 1, 2000 479
Applicability of sec. 6662 accuracy-related penalties to refund claims. Urban, Michael A. Jul 1, 2000 670
Misrepresentation of a tax matter by a third party. May 1, 2000 3399
The courts look at sec. 6672 TFRP. Domke, John C. Apr 1, 2000 2113
"Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation. Fiore, Nicholas J. Mar 1, 2000 2109
DHL - international transfer pricing wake-u call. Zink, Bill Feb 1, 2000 779
New IRS penalties target compensation of charities' executives. Montan, Larry Feb 1, 2000 482
IRS releases 1999 guidelines for "adequate disclosure". Fiore, Nicholas J. Jan 1, 2000 1117
IRAs can be taxing. Lynch, Michael Jan 1, 2000 433
House Ways and Means Committee testimony: interest and penalty provisions of the Internal Revenue Code. Nov 1, 1999 6414
Innocent spouse relief denied for attorney with actual knowledge. Larue, John J. Oct 1, 1999 525
Repeal of excess retirement accumulations tax creates refund opportunity. Doiron, Daniel P. Aug 1, 1999 581
Reliance on accountant's advice regarding treatment of stock options is sufficient to negate negligence penalty. Savell, Kenneth S. Jul 1, 1999 1233
Comments on the penalty and interest study. May 1, 1999 7694
40% transfer pricing penalty upheld. Major, Bill Apr 1, 1999 806
Taxpayer penalties. Lynch, Michael Apr 1, 1999 695
Intermediate sanctions prop. regs. Davis, Jeffrey Mar 1, 1999 1593
IRA distributions. Schnee, Edward J. Mar 1, 1999 465
Sanctioning public charities for improper dealings. Fiore, Nicholas Mar 1, 1999 508
Expansion of Sec. 6662 penalty relief. Goldberg, Michael J. Feb 1, 1999 925
Financial hardship as reasonable cause for failure to pay. Fiore, Nicholas Jan 1, 1999 600
Applicability of sec. 6662 penalty to employment taxes. Cryan, Thomas M. Nov 1, 1998 561
Estate tax issues add to practice and procedure developments. Rea, Robert C. Oct 1, 1998 1346
No substantial understatement penalty in close factual disputes. Stein, Ronald A. Oct 1, 1998 652
Early withdrawals from Roth IRAs are deceptively complex. Devine, Wendy S. Aug 1, 1998 1568
Deductibility of deficiency interest. Schnee, Edward J. Jul 1, 1998 586
Abatement or suspensions of penalties and interest on a tax deficiency. Gold, Harvey D. Jul 1, 1998 517
A review of proposed tax penalty relief. Turville, Mary A. Jun 1, 1998 940
Relief from multiple failure-to-deposit penalties. Josephs, Stuart R. Brief Article May 1, 1998 355
Use of AFRs. Bowman, Patricia T. Brief Article May 1, 1998 803
1998 guidelines for understatements. Mar 1, 1998 267
Tax planning and the tax shelter penalty rules. Feb 1, 1998 400
When will reliance on a tax adviser avoid an accuracy-related penalty? Oliva, Robert R. Dec 1, 1997 4516
IRS implements Taxpayer Rights Bill. Brief Article Oct 1, 1997 130
Abatement of interest and penalties on payroll taxes. Lucero, Tessa C. Oct 1, 1997 875
Taxpayer Relief Act of 1997 affords businesses more time to switch to EFTPS (Electronic Federal Tax Payment System) Johnson, Robert T. Oct 1, 1997 530
Prop. regs. heighten the "reasonable basis" standard for return positions. Sirotic, Steven A. Aug 1, 1997 3338
The failure-to-file penalty: nuances every tax practitioner should know. Flood, Janice M. Jul 1, 1997 721
SOL on trust fund recovery assessments. Hudson, Boyd D. Brief Article May 1, 1997 420
Avoiding the 35% penalty on failure to report outbound transfers to foreign entities under sec. 1494(c). Seitz, Timothy May 1, 1997 776
The collection of trustee taxes from responsible parties: reforming the 100% penalty. Robinson, Morris N. Apr 1, 1997 933
Penalty for failing to file information returns on certain outbound transfers of property substantially expanded. Seitz, Timothy Mar 1, 1997 1047
Reporting of foreign gifts received by U.S. persons. Berger, Harvey J. Brief Article Feb 1, 1997 370
Tax-exempts face IRS scrutiny. Anderson, Susan E. Jan 1, 1997 2760
New regulation defines "reasonable basis."(Brief Article) Pflieger, Deborah J. Brief Article Jan 1, 1997 244
EFTPS is here. Pflieger, Deborah J. Jan 1, 1997 729
IRA planning opportunities. Burson, Robert T. Dec 1, 1996 862
Intermediate sanctions for "excess benefit transactions." Greif, Martin E. Dec 1, 1996 1034
Presidential candidates' tax administration proposals raise policy concerns. Nov 1, 1996 2304
Avoid the employment tax delinquency trap. McGuffie, Ginger Oct 1, 1996 1773
Taxpayer Bill of Rights 2. Heck, Patrick Oct 1, 1996 1900
Impact of IRM change on disclosure to avoid sec. 6662(d) penalty. Tutoki, Christopher R. Jul 1, 1996 1285
Notice 96-18: interest netting study. Jul 1, 1996 5672

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