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Title Author Type Date Words
Supervisory penalty approval must only precede assessment, not first formal notice: The Ninth Circuit overturned a Tax Court decision and disagreed with the precedent it was based on. Nevius, Alistair M. Jun 1, 2022 635
Changes to Form 1099-K: Recent changes in reporting requirements will lead to mistakes, but taxpayers should not ignore them. Adams, Tom; Lafond, C. Andrew Jun 1, 2022 676
Gift Tax Returns on Extension: What to Consider Before Filing. Shenkman, Martin M. Column May 1, 2022 1712
Tax credit did not independently arise under treaties. Paxson, Sarah; Fairbanks, Greg A. Feb 1, 2022 1587
Client, attorney, and preparer emails were protected from disclosure. Hong, Allison; Cook, Mark G. Nov 1, 2021 605
Corporation not covered by economic hardship exception. Beavers, James A. Nov 1, 2021 1649
Corporate Transparency Act to Have Major Impact on Clients and Attorneys. Jonathan H. (Jason) Warner Nov 1, 2021 5932
Penalty for failure to report distribution from foreign trust not reduced. Beavers, James A. Oct 1, 2021 1777
The Taxation of Cryptocurrencies. Erdmann, Charlotte A. Jul 1, 2021 6957
The Trust Beneficiary's Right of Access to Information. Palmisano, Jason S.; Foertsch, Leah A. Mar 1, 2021 4290
More Transparency in the EU: Questions & Answers on DAC 6; Are you up to date on cross-border arrangements? Hill, James; Pieron, Astrid Cover story Nov 1, 2020 3033
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. Bonner, Paul Oct 1, 2020 1038
Are You Ready for DAC6? Mandatory Reporting and Exchange of Cross-Border Tax Arrangements Are Fast Approaching. Silberinq-Meyer, Jessica May 1, 2020 1145
Failure to file FBAR is not due to reasonable cause: A taxpayer is subject to civil penalties for nonwillful failure, a court holds. Aquilio, Mark Apr 1, 2020 772
What's the Big Deal About Blockchain? Santos, Anessa Allen Mar 1, 2020 4781
Valuation Perspectives From Around the World: Increased analysis within financial reporting comes with increased levels of analysis required for tax reporting. Patel, P.J.; Pumphrey, Anthony Nov 1, 2019 2991
Data Privacy at a Crossroads: As privacy laws proliferatc globally, the IRS expands its ability to seek and obtain taxpayer data. Kummer, Michael D.; Hadgis, Kristin M. Nov 1, 2019 5197
TEI Submits Comments to the FASB Concerning Proposed Changes to ASC 740. Nov 1, 2019 5327
When the IRS Says It'll "Meet You in Paris": Recent Trends & Developments in Outbound U.S. Exchange-of-Information Techniques; The FATCA rollout and other automatic EOI procedures mean that the IRS now has much more access to international tax information about U.S. taxpayers. Gavioli, Laura L. Sep 1, 2019 1549
Constructing the effective tax rate reconciliation and income tax provision disclosure. Nellen, Annette; Evans, Allison L. Aug 1, 2019 4258
Schoolteacher's failure to file FBAR results in $800,000 penalty: The Court of Federal Claims holds that actions and failure to inquire into reporting requirements for a foreign account by a taxpayer who had made a 'quiet disclosure' showed willfulness. Aquilio, Mark Dec 1, 2018 972
TEI Comments on Proposed Change to Canada's Foreign Affiliate Reporting Requirements. Sep 1, 2018 2958
The receipt and redemption of rewards program points: Tax and reporting implications. Jones, Lynn Comer; Cleaveland, M. Catherine Aug 1, 2018 2880
Public Disclosure of Corporate Tax Returns. Keightley, Mark P. Viewpoint essay Jul 1, 2018 986
Financial Reporting Implications of the Tax Cuts and Jobs Act: Taxpayers need to deal with new realities quickly. Levin, Rick; Cherveny, Luke Cover story Jul 1, 2018 2901
Tax Internal Controls in an Era of Transparency and Disclosure: S0X404, ASC 740, and PCAOB may seem easily managed but pose significant risks if not closely monitored. Bennecke, John P. Jul 1, 2018 2765
TEI Issues Policy Statement on Financial Statement Impact of Tax Law Changes. Jul 1, 2018 1420
Reality check: Virtual currency and its tax ramifications. Chandrasekera, Shehan Jul 1, 2018 2734
HOBBY GROSS INCOME AND EXPENSES AFTER THE TCJA: The Tax Cuts and Jobs Act of 2017 may have made the reporting of hobby gross income and expenses even more challenging for taxpayers and their tax preparers. Rinier, James W.; Curatola, Anthony P. Jul 1, 2018 1151
Transnationl tax information reporting: A guide for the perplexed. Zimmerman, John C. Mar 1, 2018 10930
TEI Submits Comments on Proposed Changes to the Canada Revenue Agency's Voluntary Disclosures Program. Mar 1, 2018 2001
Pros and Cons of Voluntarily Disclosing Past Wrongs: To disclose or not to disclose, that is the question. Abney, George; Abkin, Wendy; Ciraolo, Caroline Jan 1, 2018 4157
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Jr., Lawrence H. Dec 1, 2017 9626
Trading virtual currencies. Prieto, Tom Nov 1, 2017 1223
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Nov 1, 2017 10018
Addressing New Federal Partnership Audit Rules and Reporting of Federal Adjustments to States: Bipartisan Budget Act of 2015 provides opportunity for greater uniformity. Mata, Pilar Nov 1, 2017 3475
TEI Comments on Order Governing Transition to Spain's Immediate Supply of Information System. Nov 1, 2017 995
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Oct 1, 2017 12652
Developing a strategy to fight FBAR penalties. Kemm, Larry R. May 1, 2017 4587
Safeguarding confidential client information: AICPA and IRS guidance. Fielman, Tracey May 1, 2017 1506
New reporting requirements for foreign-owned U.S. disregarded entities. Hayes, Brian Apr 1, 2017 771
Foreign-owned domestic disregarded entities: why new reporting requirements? Freeman, Jason B. Apr 1, 2017 953
TEI questions the utility of proposed updates to ASC 740. Mar 1, 2017 4129
Gift tax returns & IRS examination: challenges and pitfalls for practitioners. Jan 1, 2017 1970
Telling the not-for-profit story through form 990: reporting requirement provides an opportunity to educate potential donors, grantors, and board members on the organizations merits. Butler, Maureen; Butler, Brian Dec 1, 2016 2301
Short-term rentals, the sharing economy, and tax. D'Avolio, Mike Dec 1, 2016 1165
An update on foreign financial account reporting. Holloway, Susanne; Schuldt, Michael A. Cover story Dec 1, 2016 6850
International tax: a whole new world for intangibles. McComber, Donna; Molnar, Jennifer Cover story Nov 1, 2016 5133
Consistent basis reporting between estates and beneficiaries. Rosen, Jordon Cover story Nov 1, 2016 2818
Should the United States enact a patent box? Jones, Cherie L.; Rogers, Adam A.; Smyth, Damian J. Nov 1, 2016 4802
In-home caregivers: answers to tax and nontax questions; as it becomes increasingly common for people to employ caregivers in their homes, it's important to ensure that all laws are followed, from tax to immigration to labor. Cripe, Brad; Mantzke, Katrina L.; Bowen, Christopher Sep 1, 2016 3634
Foreign-owned disregarded entities would be required to report. Nevius, Alistair M. Aug 1, 2016 663
The evolution of U.S. reporting requirements for Canadian retirement accounts. Whittall, Rob; Margolin, Raizy Aug 1, 2016 1714
Proposed related-party debt vs. equity regulations: section 385 - reactions and practical responses; the proposed rules ignore commercial realities, create a bias toward third-party borrowing and equity investments, and mandate significant reporting obligations - but what can taxpayers do? Maydew, Jeffrey P.; Sloan, Christine A.; Wolgamott, Kensington A. Jul 1, 2016 5457
TEI comments on proposed country-by-country reporting regulations. Pollard, Mark; Shreck, Benjamin Jul 1, 2016 2831
Can sharing be taxed? Oei, Shu-yi; Ring, Diane M. Jun 1, 2016 10126
Can sharing be taxed? Oei, Shu-yi; Ring, Diane M. Jun 1, 2016 28234
Are problems looming for FATCA and the "reciprocal" IGA? Hatten-Boyd, Laurie Jun 1, 2016 1390
Estate basis consistency and reporting: what practitioners need to know; understand these potentially far-reaching new requirements. Bonner, Paul Jun 1, 2016 4153
Tea Party groups win in appeals court. Schreiber, Sally P. Jun 1, 2016 816
Proposed regulations govern estate basis consistency reporting. Schreiber, Sally P. Jun 1, 2016 1056
Adopting BEPS in the EU: the impact of the EC's anti tax avoidance package. Robinson, Stephanie; Plowgian, Michael Jun 1, 2016 783
Specified domestic entities must now report under sec. 6038D. Schreiber, Sally P. May 1, 2016 766
Appeals court upholds Colorado use tax reporting law. Beavers, James A. May 1, 2016 1770
Country-by-country reporting rules are issued in proposed form. Schreiber, Sally P. Mar 1, 2016 549
The common reporting standard: impact on financial services institutions. Hintzke, Denise; Castelao, Andrea Garcia Mar 1, 2016 1538
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. Bonner, Paul Feb 1, 2016 616
Despite BEPS, speed remains top global tax challenge. McGerty, Stephen Jan 1, 2016 593
New information-reporting requirements for employers under the Affordable Care Act. Smerud, Jenny Dec 1, 2015 1104
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
Return due dates changed. Nevius, Alistair M. Oct 1, 2015 970
Highway funding bill enacts long-sought change in return due dates. Nevius, Alistair M. Oct 1, 2015 954
Unclaimed property: unraveling the business-to-business exemptions. Walsh, Colin; Heroux, Mark Oct 1, 2015 1230
The IRS, privilege, and transparency. Welty, Todd; Thomas, Mark P.; Spencer, Kevin Sep 1, 2015 3149
The nuts and bolts of establishing a benefit corporation: a way to generate profit and do some good at the same time. Grosvenor, Andrew Aug 7, 2015 758
UBTI reporting requirements for partnerships and S corporations. Whitehair, Andrew L.; Venables, Robert Aug 1, 2015 3067
Common employer practices may be insufficient for new PPACA reporting requirement. Mort, Kathy; Bergner, Amy Jul 1, 2015 1562
Final regs. provide rules for assessment limitation period for undisclosed listed transactions. Schreiber, Sally P. Jul 1, 2015 629
The denial of IRS access to its adversary's playbook. Madison, Allen D. Jun 22, 2015 13558
The Internal Revenue Service and bitcoin: a taxing relationship. Lambert, Elizabeth E. Jun 22, 2015 11928
Exercising due diligence: avoid sanctions under Circular 230 and civil penalties. Preusch, Nicholas Jun 1, 2015 1170
Final regulations amend broker basis reporting requirements: basis calculation elections, OID on tax-exempt obligations, and sec. 1256 option transfers to other brokers are among areas addressed. Schreiber, Sally P. Jun 1, 2015 626
BEPS country-by-country reporting: the practical impact for corporate tax departments. Brennan, Bill Jun 1, 2015 5609
FATCA: a new world of terminology and compliance. Pasmanik, Philip; Stratos, Peter Cover story May 1, 2015 6691
Supreme Court holds challenge to Colorado reporting requirements can go forward. Beavers, James A. May 1, 2015 1627
Understanding IRS form 1099-K letters and how to quickly respond. Adams, Bob; Enyart, Peter Apr 1, 2015 1681
Tax practice responsibilities involved in schedule UTP. Mathers, Robert A. Apr 1, 2015 1103
AICPA's Revised Confidentiality Rule and sec. 7216: the recently revised AICPA Code of Professional Conduct includes a new Confidential Client Information Rule under section 1.700.001, which expands the guidance on maintaining the confidentiality of client information. Blatch, Mary L. Mar 1, 2015 1619
Final rules govern reporting of specified foreign financial assets: the regulations provide an exception for dual-resident taxpayers taxed as residents of a treaty partner country; IRS requests comments on virtual currency. Schreiber, Sally P. Mar 1, 2015 692
Regulations on reporting specified foreign financial assets are finalized. Schreiber, Sally P. Mar 1, 2015 686
IRS offers new options for taxpayers who failed to file international information returns. Boyle, Brandon; Trivedi, Shamik Feb 1, 2015 958
Developing country perspectives on automatic exchange of tax information. Urinov, Vokhid Jan 1, 2015 10497
New written tax advice and other revisions to Circular 230 and their effect on CPAs. Blatch, Mary L.; Bresnahan, James F.; Schreiber, Gerard H.; Schrock, Norma J.; Purcell, Thomas J. Dec 1, 2014 5869
FATCA and foreign retirement plans: two case studies. Majure, Kimberly Tan; Zubler, Monica Jul 1, 2014 5668
Understanding your clients' FBAR filing obligations and getting them in compliance. Silverstein, Joshua Jul 1, 2014 1485
IRS provides simplified employer health care coverage reporting. Schreiber, Sally P. May 1, 2014 282
FBAR and FATCA compliance in the age of digital currencies. Prasad, Rajiv May 1, 2014 1743
Implications of IRS examination of accounting software data. Morris, Donald; Chen, Lisa May 1, 2014 5930
Major developments in cost segregation. Malloy, John M.; Langstraat, Craig J.; Plecnik, James M. Apr 1, 2014 3656
TEI submits comments on FATCA temporary & coordinating regulations. Mar 1, 2014 2898
Form 1099-B and the new adjusted tax basis and sales proceeds reporting rules for brokers. Almeras, Jon Mar 1, 2014 2399
New IDR policy means stricter deadlines, more discussions. Trivedi, Shamik Feb 1, 2014 1407
Are courts ready to protect more accountant-client communications? Courts increasingly recognize that the need for confidential communications between accountants and clients is similar to that between attorneys and clients. Bassin, Stuart J.; De Vinney, William Jan 1, 2014 2902
Treasury releases proposed regs. for health care information-reporting requirements. Bierma, Christa Jan 1, 2014 2426
Change in "responsible party" must be reported to the IRS. Salam, Debera; Arhos, Nikolaos Jan 1, 2014 636
IRS oversight of CPAs who provide valuation services. Gregory, Michael; Marino, Renee Dec 1, 2013 962
Health coverage in formation-reporting guidance issued. Nevius, Alistair M. Dec 1, 2013 497
Health coverage information-reporting requirements guidance issued. Nevius, Alistair M. Dec 1, 2013 490
FBAR reporting considerations. Mahany, Brian Dec 1, 2013 967
Six-year statute of limitation for substantial omissions of income. Davidson, Andrew Dec 1, 2013 609
Use tax reporting: is Colorado back in business? Yesnowitz, Jamie; McGahan, Sarah Dec 1, 2013 3152
Transfer pricing and its effect on financial reporting: multinational companies face high-risk tax accounting. McKinley, John; Owsley, John Oct 1, 2013 2711
Foreign Account Tax Compliance Act update. Schwarz, Jean-Paul; Weintraub, Sanford Oct 1, 2013 1145
FATCA withholding on payments to nonfinancial foreign entities: a broad new requirement. Chambers, Valrie Oct 1, 2013 2029
The Foreign Account Tax Compliance Act and foreign insurance companies: better to comply than to opt out. Van Heukelom, Mark R. Sep 22, 2013 8618
TEI comments on final FATCA regulations. Sep 1, 2013 1367
FATCA regulations' effective date approaching quickly. Kelleher, John M. Sep 1, 2013 1386
Broker basis reporting of debt instruments and options: actions holders or issuers must or may want to take. Koppenol, Bonnie B.; Vander Baan, Sheryl L. Sep 1, 2013 1621
The brave new world of cost basis reporting: new reporting requirements for securities brokers add complexity for return preparers and taxpayers. Horn, Jonathan Sep 1, 2013 2213
The rules on providing client records: tax practice responsibilities. Nevius, Alistair M. Aug 1, 2013 560
Tax practice responsibilities: current tax return disclosure issues involving sec. 7216. Purcell, Thomas J., III; Bond, Barbara; Schreiber, Gerard H., Jr. Aug 1, 2013 3046
Advising clients regarding erroneous tax return positions. Baillif, Michael E. Jul 1, 2013 6336
Schedule UTP: update on IRS findings. Chambers, Valrie Jul 1, 2013 1708
Voluntary CRT program can help owners avoid penalties. Lazarus, Adam Jun 19, 2013 350
Most whistleblower awards still under pre-2006 law. May 1, 2013 400
Prop. regs. allow material advisers to request extension. Schreiber, Sally P. May 1, 2013 590
FATCA myths and mysteries. Majure, Kimberly Tan; Riccardi, Christopher A. May 1, 2013 4702
FATCA final regulations cover all the bases. Apr 1, 2013 470
Confidential and privileged communications. Nevius, Alistair M. Apr 1, 2013 545
FATCA final regulations issued. Nevius, Alistair M. Apr 1, 2013 362
U.S. withholding tax requirements on payments to nonresidents and foreign entities. Weber, Mindy Tyson Apr 1, 2013 2401
Details of IRS expanded policy of restraint not yet in IRM; range of applicability unclear. Weber, Mindy Tyson Apr 1, 2013 1215
IRS updates sec. 7216 guidance on disclosing tax return information. Goldstein, Benson S. Apr 1, 2013 901
Rules on use, disclosure of taxpayer information finalized. Mar 1, 2013 1017
Mandatory language for consents to disclose, use taxpayer information modified. Mar 1, 2013 477
Rules on use, disclosure of taxpayer information finalized. Nevius, Alistair M. Mar 1, 2013 2635
Comments sought on COD reporting. Bonner, Paul Feb 1, 2013 444
FATCA prop. regs. amended to extend various deadlines. Schreiber, Sally P. Jan 1, 2013 862
Reporting trust and estate distributions to foreign beneficiaries. McNamara, Lawrence H., Jr. Jan 1, 2013 6352
Reporting trust and estate distributions to foreign beneficiaries. McNamara, Lawrence H., Jr. Dec 1, 2012 7971
Rewarding whistleblowers for disclosing tax violations to the IRS. Oswald, R. Scott Dec 1, 2012 832
Schedule UTP: the early returns are in: and with them, some new rules. Asburby, Anson H. Nov 1, 2012 2637
Retirement plans and executive compensation. Walker, Deborah; Pevarnik, Thomas R. Nov 1, 2012 7379
Model intergovernmental FATCA agreements released; draft form posted. Nevius, Alistair M. Oct 1, 2012 441
Schedule UTP: IRS findings. Adams, Robert D. Oct 1, 2012 1902
Taxpayer liable for willful violation of FBAR requirements. Beavers, James A. Oct 1, 2012 1129
Conflicts of interest: resolving legal barriers to the implementation of the Foreign Account Tax Compliance Act. Nelson, Peter Sep 22, 2012 15341
IRS compliance and enforcement trends. Christian, Blake E. Sep 1, 2012 778
New foreign asset reporting rules. Hanson, Kristin N.; Mahoney, Nicole L.; Huang, Jes Sep 1, 2012 2795
Employment tax liabilities of foreign entities. Smith, Annette B. Jul 1, 2012 1440
Potential pitfalls in PFIC reporting. Smith, Annette B. Jul 1, 2012 1155
Combined reporting creates compliance challenges. Smith, Annette B. Jul 1, 2012 1215
FATCA's withholding requirements for foreign financial institutions. Pasmanik, Philip T. Jun 1, 2012 3537
Colorado notice and reporting requirements declared unconstitutional. Beavers, James A. Jun 1, 2012 1573
IRS broadens disclosures of tax-exemption determinations. Nevius, Alistair M. May 1, 2012 415
Sec. 6045B reporting requirements. Anderson, Kevin D. May 1, 2012 1777
FBAR: handle with care. Andreozzi, Randall P.; Hibschweiler, Arlene M. May 1, 2012 9653
On the road again: the D.C. circuit reinvigorates the work-product doctrine in United States v. Deloitte & Touche. Wray, Christopher R. Apr 1, 2012 11291
FATCA prop. regs. Nevius, Alistair M. Apr 1, 2012 796
Ethical considerations in reporting use taxes on state income tax returns. Villa, Michael J. Apr 1, 2012 1353
Allowable political activities and reporting requirements for tax-exempt entities. Greenwell, David Apr 1, 2012 1362
FATCA adds layer of complexity, penalty exposure to offshore asset reporting. Mattson, Andrew M. Apr 1, 2012 2039
Cost-basis reporting, the new schedule D, and form 8949. Yuskewich, J. Matthew Apr 1, 2012 1200
Guidance issued, form finalized for foreign asset reporting. Bonner, Paul Mar 1, 2012 523
Prop. regs clarify basis reporting for debt, options. Roane, Dayna E. Mar 1, 2012 764
ODC tax liability and audit information cannot be disclosed. Beavers, James A. Mar 1, 2012 1453
Piercing the veil of secrecy: securing effective exchange of information to remedy the harmful effects of tax havens. Leikvang, Hedda Jan 1, 2012 23697
New reporting for specified foreign financial assets. Chambers, Valrie Jan 1, 2012 1415
Inequitable administration: documenting family for tax purposes. Infanti, Anthony C. Jan 1, 2012 7685
Inequitable administration: documenting family for tax purposes. Infanti, Anthony C. Jan 1, 2012 6584
Inequitable administration: documenting family for tax purposes. Infanti, Anthony C. Jan 1, 2012 20606
Schedule M-3 requires new disclosures. Nevius, Alistair M. Dec 1, 2011 610
Tax-exempt hospitals and new reporting requirements: CPAs can help clients complete community health needs assessments. Wells, Jean T.; McFadden, Gwendolyn Nov 1, 2011 2331
Final regs. issued on reportable transaction penalties. Nov 1, 2011 350
Compliance assurance process. Opper, Loren M. Nov 1, 2011 7229
Fall advocacy review. Sep 1, 2011 2245
Post-implementation review of FIN 48. Sep 1, 2011 6259
FATCA reporting suspended for some: pre-2010 FBAR filing extended. Sep 1, 2011 701
Information reporting requirements affect corporations and transferors of securities. Koppenol, Bonnie B.; Mangan, David H.; Vander Baan, Sheryl L. Sep 1, 2011 3277
No ceiling on Institute advocacy efforts. Jul 1, 2011 3047
Deferred taxes on foreign earnings: a road map. Abahoonie, Edward J.; Alfonso, Leah N. Jul 1, 2011 2594
Comments on Schedule M-3: reducing burden and duplication. Jul 1, 2011 5597
IRS notice 2011-34: Foreign Account Tax Compliance Act. Jul 1, 2011 5467
Minutes of TEI-LB&I liaison meeting. Jul 1, 2011 3857
Penalty relief for delinquent FBARs and forms 5471 ends August 31. Chambers, Valrie Jul 1, 2011 856
Dueling approaches to dual purpose documents: the reaches of the work product doctrine after Textron. LaBoda, Olivia K. Jun 22, 2011 10983
Expanded 1099 reporting requirements repealed. Nevius, Alistair M. Jun 1, 2011 778
Schedule UTP answers posted. Jun 1, 2011 829
Flow-through entities and uncertain tax position reporting. Nevius, Alistair M. Jun 1, 2011 614
Carrot and stick reprised for foreign accounts. May 1, 2011 374
TEI comments on proposed Canadian legislation. May 1, 2011 5593
Comments on Canadian regulations on reporting of restricted input tax credits. May 1, 2011 1244
Schedule UTP: IRS mandates disclosure of uncertain tax positions. Hennig, Cherie J.; Sonnier, Blaise M. May 1, 2011 7929
Disclosure of nonincome tax contingencies under ASC 450 for not-for-profit entities. Weber, Neal A. Apr 1, 2011 878
Reporting uncertain tax positions. Weber, Neal A. Apr 1, 2011 1258
DCCurrents: IRS refocuses large business operations, highlights international and global high-wealth cases. Goldstein, Benson S. Apr 1, 2011 854
Offshore voluntary disclosure initiative. Chambers, Valrie Apr 1, 2011 1275
Tax indemnification arrangements: navigating the financial reporting standards. Abahoonie, Edward J.; Leggett, Garth S. Mar 22, 2011 2590
Comments to Canadian regulations on reporting of restricted input tax credits. Mar 22, 2011 1244
Uncertain tax positions and the new tax policy of disclosure through the schedule UTP. Lipin, Ilya A. Mar 22, 2011 21613
The scope and application of the work product doctrine as applied to dual-purpose documents. Williamson, Joy A. Mar 22, 2011 18442
Open reserve-ations? United States v. Textron, Inc. and its application to international tax accounting. Braun, Adam M. Mar 1, 2011 11762
Final regs. issued requiring uncertain tax position disclosure statement. Nevius, Alistair M. Feb 1, 2011 445
New procedures permitting prepayment review of international information reporting penalties. Goldberg, Walter; Hogen, Meg Feb 1, 2011 2946
IRS introduces final schedule UTP with modifications. Dell, Michael Jan 1, 2011 3056
Form W-2 reporting requirement extended for employer-sponsored group health plans. Dell, Michael Jan 1, 2011 1088
Final regs. on stock basis reporting requirements. Nevius, Alistair M. Dec 1, 2010 372
Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9. Janz, Ellen Dec 1, 2010 1760
2010 in review. McCormally, Timothy J. Nov 1, 2010 1819
Foreign Account Tax Compliance Act. Nov 1, 2010 6546
IRS amends plan for uncertain tax positions: reporting requirement to be phased in; maximum tax adjustment disclosure no longer required. Nevius, Alistair M. Nov 1, 2010 2342
Scope of foreign trust provisions in the HIRE Act. McNamara, Lawrence H., Jr. Nov 1, 2010 5049
DC currents: IRS set to roll out uncertain tax positions schedule. Goldstein, Benson S. Nov 1, 2010 963
FATCA: should U.S. financial institutions be concerned? Dudley, Ryan Oct 1, 2010 1291
Small and medium enterprises should consider making advance pricing agreements. Collins, James G. Oct 1, 2010 3831
Do we really have privilege? Moise, Robert M. Oct 1, 2010 857
Some audit documents protected. Bonner, Paul Oct 1, 2010 740
Focus on tax avoidance leads to changes in foreign reporting requirements. O'Connell, Frank J., Jr. Sep 1, 2010 2469
Practical considerations for schedule UTP ... an addendum. Desmond, Michael J.; Buch, Ronald L., Jr. Sep 1, 2010 4115
IRS notice 2010-51: business 1099s - information reporting under section 6041 for payments to corporations and payments of gross proceeds and with respect to property. Sep 1, 2010 8765
The coming 1099 revolution: are you and your clients ready? Health Care Reform Act provision vastly expands information reporting requirements. Lifson, David Aug 1, 2010 2363
The Foreign Account Tax Compliance Act: taxpayers face more disclosures and potential penalties. Packman, Kevin E.; Rivero, Mauricio D. Aug 1, 2010 3475
FIN 48 and tax return disclosure. Bakale, Anthony S. Aug 1, 2010 857
Transparency and compliance in light of the new schedule UTP. Bakale, Anthony S. Aug 1, 2010 2400
Case studies for book-tax differences in the classroom. Hennig, Cherie J.; Raabe, William A.; Everett, John O. Aug 1, 2010 3800
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
Practical considerations in preparing for the impending schedule UTP filing requirement. Desmond, Michael J.; Buch, Ronald L., Jr. Jul 1, 2010 8147
D.C. Circuit jabs First Circuit - work product means something in the nation's capital. Pawlow, Jean A.; Spencer, Kevin Jul 1, 2010 2946
Potential consequences of work-product privilege in tax disputes: when is litigation anticipated? Borders, Thomas C.; McCormack, Brad Jul 1, 2010 2789
Announcements 2010-9: disclosure of uncertain tax positions and the IRS policy of restraint. Jul 1, 2010 14589
U.S.-Switzerland protocol will allow handover of UBS account holder information. Nevius, Alistair M. Jun 1, 2010 340
The IRS will absolutely, positively not pay your attorneys' fees (or will they?). Bonnette, Harris L., Jr. May 1, 2010 4444
Revenue procedure adds new disclosure requirements for grouping of passive activities. Patch, David May 1, 2010 1063
Reporting uncertain tax positions to the IRS. Murray, Erica; Brandmeir, Zachary; Guertin, Scott May 1, 2010 1132
The road to transparency. Murray, Erica; Brandmeir, Zachary May 1, 2010 1028
Meeting the applicable corporate reorganization reporting requirements. Ellentuck, Albert B. May 1, 2010 1024
Tax cases make bad work product law: the discoverability of litigation risk assessments after United States v. Textron. Kling, Jacob A. May 1, 2010 4856
Uncertain tax positions schedule to debut for 2010; comment period still open. May 1, 2010 391
IRS increases disclosure requirements. Nevius, Alistair M. May 1, 2010 589
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
Reporting requirements for exempt organizations with activities outside the U.S. Klahsen, Rick Apr 1, 2010 2216
Passive activity grouping disclosure statements. Miller, John L. Apr 1, 2010 801
IRS proposes disclosure of uncertain tax positions. Mar 31, 2010 362
Voluntary compliance: "this return might be correct but probably isn't". Wells, Bret Mar 22, 2010 21974
Tax transparency (be it trend or trope) portends trials and tribulation: TEI's 60th Midyear Conference focuses on recent tax law changes, IRS announcement 2010-9. Mar 22, 2010 1982
In-house perspectives on considerations to protect privilege with respect to tax-related materials. Haas, B. Benjamin Mar 22, 2010 4280
Allowed uses of taxpayer info widened. Mar 1, 2010 775
Tax Court does not have jurisdiction to redetermine sec. 6707A penalties. Beavers, James A. Mar 1, 2010 786
Proposed Regs. on basis reporting by brokers. Nevius, Alistair M. Feb 1, 2010 1148
Employers face new IRS reporting requirements for ISOs and ESPPs. Fairbanks, Greg A. Feb 1, 2010 834
Procedure & administration: definition of omission from gross income for partnership items and the six-year period for assessing tax. Kim, Grace; Erickson, Jeff; Duncan, Dawn Jan 1, 2010 1173
Pratical advice on current issues: IRS finalizes regs. on reporting for discharges of indebtedness. Fox, George Jan 1, 2010 737
Whistling dixie about the IRS whistleblower program thanks to the IRC confidentiality restrictions. Kwon, Michelle M. Jan 1, 2010 25989
TEI's new year's resolutions include continuing focus on tax advocacy: amicus brief in Textron, testimony before IRS Oversight Board, comments on OECD transfer pricing rules, and opposition to tax compliance provisions in health care overhaul legislation confirm Institute's breadth. Jan 1, 2010 2745
Best practices for creating, maintaining, and protecting state income tax audit files. Mata, Pilar; Call, Richard C. Jan 1, 2010 4541
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
The effect of IFRS implementation on tax. McGowan, John R.; Wertheimer, Matt Dec 1, 2009 5092
Wisconsin mandatory combined reporting. Nov 1, 2009 3231
DC currents: tax practitioners face increasing regulation. Stromsem, William R. Nov 1, 2009 1079
Third-party tax opinion letters held by IRS are not discoverable. Beavers, James Nov 1, 2009 999
Report on foreign bank and financial accounts: compliance and controversy. Sinclair, Kirk Oct 1, 2009 1775
Third time's not a charm: en banc first circuit permits IRS to obtain roadmap to "soft spots" on Textron's returns. Pawlow, Jean A.; Spencer, Kevin Sep 22, 2009 4021
FIN 48: insurance for when the IRS doesn't recognize what you did. Blitz, Gary P. Jul 1, 2009 4318
Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. Pasmanik, Philip T.; Sullivan, Neil A.J. Jul 1, 2009 2201
Textron: a still uncertain future for tax accrual workpapers. Hodes, Rochelle L.; Trainer, Corina Jul 1, 2009 835
The National Taxpayer Advocate's annual report to Congress. Chambers, Valrie Jul 1, 2009 1001
Resolving legal uncertainty: the unfulfilled promise of advance tax rulings. Givati, Yehonatan Jun 22, 2009 15485
FBAR penalties reduced for six months. Sullivan, Neil A.J. Jun 1, 2009 669
Establishing substantial authority for undisclosed tax positions. Nash, Claire Y.; Parker, James Jun 1, 2009 7016
New tax preparer rules for disclosure and use of return information. Bhikha, Nayan; Eldridge, Paul W.; Dolan, Michael P.; Snow, Danny R.; Michnay, Ruth Ann; Miller, John May 1, 2009 8108
Reporting regs issued for employer-owned life insurance. Earles, Melanie J. Mar 1, 2009 461
New material adviser reporting rules. Nevius, Alistair M. Mar 1, 2009 302
Comments to Quebec government on proposed changes relating to aggressive tax planning. Bergen, Rodney C. Mar 1, 2009 4082
New regs. govern overseas disclosure and use of taxpayer information. Jamouneau, Greg Feb 1, 2009 1173
New transaction of interest identified. Jamouneau, Greg Feb 1, 2009 1548
DC currents: private companies and FIN 48. Stromsem, William R. Feb 1, 2009 1699
Adrift in a sea of uncertainty: tax accrual workpapers are work-product ... but showing them to your auditor may waive the protection. Pawlow, Jean A.; Spencer, Kevin Jan 1, 2009 5926
The growing convergence of finance and tax - what it means for the future of tax technology. Viglione, John; Norton, Bob Jan 1, 2009 3015
Temp. regs. give guidance on return preparer information disclosures. Nevius, Alistair M. Sep 1, 2008 290
Disclosure under the preparer penalty prop. regs. Galvin, Karen E. Sep 1, 2008 1071
An analysis of the new preparer penalty proposed regulations. Tillinger, Janet W. Sep 1, 2008 7354
When is a foreign entity relevant for U.S. entity classification purposes? Wiles, Daniel; Curran, Kevin M. Jul 1, 2008 1070
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
Alaska high court OKs disclosure of defense expert's tax records. Sileo, Carmel Jun 1, 2008 815
The pursuit of transparency does not trump the work product privilege. Henkel, Michelle M. May 1, 2008 7410
New rules for disclosure and use of tax return information by tax return preparers. Dolan, Michael P. Apr 1, 2008 1637
Return preparers subject to new regulations. Nevius, Alistair M. Apr 1, 2008 553
TEI-Internal Revenue Service liaison meeting. Mar 1, 2008 2867
Final regs. govern release of taxpayer information by preparers. Nevius, Alistair M. Mar 1, 2008 345
CPAs at risk as government continues to attack abusive tax shelters. McGowan, John R. Mar 1, 2008 4460
Landowner must pay more than proportional share of property taxes to be entitled to tax abatement. Weinberger, Alan M. Jan 1, 2008 459
Son of boss goes into overtime. Schnee, Edward J. Nov 1, 2007 594
Work product stands up to IRS summons. Gilman, Jeffrey Nov 1, 2007 543
Bill seeks MD gift disclosure. Matthews, Renee Brief article Oct 1, 2007 157

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