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  • • Fifth Circuit Vacates Tax Court Holding Against Donors of Conservation Easements.
    • Innocent Spouse Relief Denied for Wife Who Had Reason to Know of Husband's Failure to Pay Taxes.
    • Case Not Moot Where IRS Reserves Right to Reassess Penalties at a Later Date.
    • Co-owner Liable for Employment Taxes Not Paid by Other Co-owner.
    • Unemployment Income Returned in a Later Year Was Taxable in Year Received.
    • Sample Safe Harbor Election Statement: Rental Real Estate Enterprises (Code Sec. 199A).
    • CPA Sample Client Letter: Requirement to File Forms 1099.
    • CPA Client Letter: 2016 Year-End Tax Planning for INDIVIDUALS.
    • CPA Client Letter: 2016 Year-End Tax Planning for BUSINESSES.
    • CPA Client Letter: Requirement to File Forms 1099.
    • CPA Client Letter: 2015 Tax Extenders (PATH) for Individual Taxpayers.
    • CPA Client Letter: 2015 Tax Extenders (PATH) for Business Taxpayers.
    • UPDATED CPA Client Letter: Year-End Tax Planning for 2015 for Individuals.
    • UPDATED CPA Client Letter: Year-End Tax Planning for 2015 for Businesses.
    • CPA Client Letter: Year-End Tax Planning for 2015 for Individuals.
    • CPA Client Letter: Year-End Tax Planning for 2015 for Businesses.
    • CPA Sample Client Letter: Tax Penalty Relief under Notice 2015-30.
    • Sample IRS Election Statement: Requesting Waiver of Estimated Tax Penalty under Notice 2015-30.
    • CPA Sample Client Letter: Reporting Gambling Winnings and Losses.
    • Sample IRS Election Statement: Election to Capitalize Repair and Maintenance Costs.
    • Sample IRS Election Statement: Small Taxpayer Safe Harbor Election for Building Property.
    • Sample IRS Election Statement: Annual De Minimis Safe Harbor Election Statement.
    • CPA Client Letter: Request Penalty Relief for Failure to File Penalty Relating to Premium Tax Credit.
    • Penalty Waiver: Underpayment of Estimated Tax Penalty Relating to Premium Tax Credit.
    • CPA Client Letter: Requirement to File Forms 1099.
    • CPA Client Letter: 2014 Year End Tax Planning for Businesses Post TIPA.
    • CPA Client Letter: 2014 Year End Tax Planning for Individuals Post TIPA.
    • Free CPA Client Letter: Regarding 2014 TIPA For Businesses.
    • Free CPA Client Letter: Regarding 2014 TIPA For Individuals.
    • CPA Client Letter: 2014 Year End Tax Planning for Businesses Pre TIPA.
    • Free CPA Client Letter: 2014 Year End Tax Planning for Individuals Pre TIPA.
    • Sample Client Letter: Year-End 2013 Tax Planning for Businesses
    • Sample CPA Client Letter: Year-End 2013 Tax Planning for Individuals
    • Complimentary CPA Client Letter: The Tax Implications of DOMA.
    • Complimentary Accounting Client Letter ATRA 2012 for High Income Individuals
    • Complimentary CPA Client Letter (ATRA 2012) for Moderate-Income Individuals
    • CPA Client Letter (ATRA 2012) for Businesses
    • Tax Research Software - CPA Client letters - Archived 2012
    • Professional Tax Research - Parker Tax Publishing - Archived Tax Briefs
    • Tax Research From the Founder of Kleinrock - Archived Tax Research Bulletins
    • 40-CFR-600.315-08.pdf
    • ParkerTopTax.pdf
    • PubL116-136Sec1102.pdf
    • PubL116-136-Sec1106.pdf
    • SBA-2020-0015.pdf
    • SBA-Form-2483.pdf
    • Royalty Payments Reclassified as Excess Roth IRA Contributions under Substance over Form Doctrine.
    • Corporation's Intercompany Transactions with CFCs Result in Income Recognition.
    • Obamacare Repeal Strikes Out in Senate. What's Next?
    • Firefighter Is Taxable on Disability Retirement Converted to a Service Retirement.
    • Court Addresses Issue of Whether Filing Form 1040 Tolls Statute on Unfiled Form 945.
    • Treasury Department Moves Forward on Eliminating Unnecessary Tax Regulations.
    • Senate Unveils Draft of Better Care Reconciliation Act of 2017; Retains Much of House Healthcare ...
    • House Passes Mobile Workforce State Income Tax Simplification Act of 2017.
    • Doctor Escapes Penalty for Inaccurate Returns by Proving Reliance on Return Preparer.
    • IRS Issues Simplified Procedure for Obtaining Extension to Make Portability Election.
    • Court Invalidates Fee Requirement for Preparer Tax ID Numbers.
    • Complaint Filed After Phone Call With IRS Agent Is Broadcast Live on Popular Radio Show.
    • House Passes Health Care Bill by Slim Margin; Senate Hints That It Will Rewrite the Bill.
    • IRS Updates Automatic Accounting Method Change Procedures.
    • IRS Clarifies 2015 Changes to Section 179 Expensing and Bonus Depreciation.
    • Appeals Court Affirms Disbarment of Attorney by Tax Court.
    • Trump Administration Releases Outline of Tax Reform Plan.
    • Wife Escapes Liability for Fraud Penalties with Respect to Husband's Illicit Business.
    • Tax Organizations Call on Congress to Improve IRS Services to Tax Practitioners.
    • Jury Convicts Former CFO of Florida Resorts of Tax Offenses, Conspiracy, and Bank Fraud.
    • Court Rejects IRS Attempt to Recover Home Sale Proceeds from Debtor's Wife.
    • Individual Can Ask Bankruptcy Court for Innocent Spouse Relief; Relief Not Limited to Tax Court.
    • Disbarred Attorney Isn't Subject to IRS Oversight With Respect to Tax Return Prep.
    • Taxpayer Had No Legitimate Expectation of Privacy in Records Held by CPA.
    • D.C. Circuit Shoots Down Preparer's Claim Relating to Suspension to Practice Before IRS.
    • Amicus Brief Couldn't Sway Supreme Court to Hear Bankruptcy Discharge Case.
    • Pursuant to Executive Order, IRS Won't Reject Returns That Don't Provide Health Insurance ...
    • Tie-Breaker Rule Prevents Grandmother from Claiming Grandkids as Dependents.
    • Return Preparer Liable for Penalty After Failing to Perform Due Diligence.
    • Tax Court Petition Received Eight Days After Deadline Nevertheless Treated as Timely Filed.
    • IRS Changes Position on Claiming Childless EIC; Amended Returns May be in Order.
    • Proposed Regs Update Rules for Claiming Dependency Exemption and Other Tax Benefits.
    • Steep IRS Penalties Put a Premium on Timely, Accurate 1099 Reporting.
    • Top Tax Developments of 2016. (Parker Tax Pro Library)
    • Standard Mileage Rates Decrease in 2017 for Business, Medical, and Moving Purposes.
    • 21st Century Cures Act Allows Small Employers to Offer Health Reimbursement Arrangements.
    • Exchange of Property Between Related Parties Doesn't Qualify as a Like-Kind Exchange.
    • Republican Election Sweep Sets the Stage for Major Tax Changes in 2017.
    • 2016 Year-End Tax Planning for Businesses.
    • In-Depth Article: 2016 Year-End Tax Planning for Individuals.
    • Social Security Wage Base to Increase Sharply in 2017.
    • IRS Revamps Partnership Disguised Sale Rules and Partnership Liability Regs.
    • IRS Rejects LLC Member's Argument That Income Attributable to Capital Isn't Self-Employment Income.
    • Pastor's Vow of Poverty Didn't Insulate Him from Federal Income Taxes.
    • IRS Can Abate Penalties Where Taxpayer's Dementia Causes Failure to File Returns.
    • Teacher Entitled to Deductions for Home Office Used for Administrative Assignments.
    • IRS Releases Audit Technique Guide on Capitalization of Tangible Property.
    • IRS Addresses Retroactive Application of Bonus Depreciation Extended by PATH.
    • Payment of S Shareholder's Personal Expenses Were Loan Repayments, Not Wages.
    • Ninth Circuit Affirms Home Builder's Use of Completed Contract Method for Planned Community.
    • Tax Court Grants Drug Store Significant Latitude in Structuring 1031 Exchange.
    • New IRS Procedure Lets Taxpayers Self-Certify Eligibility for Waiver of 60-Day Rollover Requirement.
    • Accounting Manager Could Deduct Costs of Pursuing Executive MBA Degree.
    • Texas Tycoon Liable for Over $1 Billion to IRS for Using Offshore Entities to Avoid Taxes.
    • IRS Rules that Birth of a Second Child was "Unforeseen Circumstance" for Purpose of Section 121 ...
    • Proposed Premium Tax Credit Regs Address Opt-Out Payments, Credit Eligibility.
    • Final and Temp Regulations Issued on Section 501(c)(4) Reporting Requirements.
    • Debt on Real Property Primarily Held for Sale to Customers Not Eligible for Exception from COD ...
    • Taxpayer Met Requisite Hours to be a Real Estate Professional; Passive Loss Rules Not Applicable.
    • Court Looks to NOL Carryover Rules to Deny Taxpayer's Use of Late Husband's AMT Credit Carryover.
    • Third Circuit: All-Events Test Allows Business to Deduct Unredeemed Loyalty Perks.
    • Seventh Circuit Reverses Tax Court, Allows Losses from Horse-Racing Activity.
    • IRS Provides Transition Relief Regarding Changes to the Work Opportunity Tax Credit.
    • IRS Issues Proposed Regs on Estate Basis Reporting; AICPA Pushes for Deadline Extension.
    • IRS Finalizes New Form 8971 for Reporting Estate Distributions; Delays Filing Deadline to March 31.
    • In-Depth: 1099 Reporting Takes on New Prominence as Sharp Penalty Increases Take Effect.
    • S Corp Incurs Hefty Tax Penalties for Failure to Report Welfare Benefit Fund on Form 8886.
    • IRS Extends Time to File Forms 3115 for Some Fiscal Year Taxpayers and Tweaks Earlier Guidance.
    • Tax Court: Gain from Sale of Land Held for Development was Ordinary Income.
    • Tax Court: Lackluster Attempts to Rent Vacation Condo Precludes Deductions.
    • IRS to End Section 4980D Healthcare Penalty Relief on June 30.
    • CPA Incorrectly Claimed Basis Step-Up for Shares Transferred to Nonresident Alien Wife.
    • Tax Court: Ongoing Litigation Precludes Deduction of Casualty Loss from House Fire.
    • Charitable Tax Deduction Permitted for Bargain Sale of Property to Retirement Home Developers.
    • IRS Issues Proposed Regs Clarifying Code Section 1022 Carryover Basis Rules.
    • Portion of Disability Retirement Payments Based on Years of Service were Taxable.
    • Long Delay in Loan Enforcement Didn't Establish Taxpayer had Cancellation of Debt Income.
    • Taxpayer Can't Deduct Back-Alimony Paid Pursuant to State Court's Final Judgement.
    • IRS Clarifies Timing of Refund Claims for Foreign Tax Deductions and Credits.
    • IRS Rules on Tax Consequences of "Triple Drop and Check" Reorganizations.
    • Senate Finance Committee Unanimously Approves Changes to Section 529 Plans.
    • Taxpayer Can't Claim Nonresident State Taxes on Partnership Income as Above-the-Line Deductions.
    • Accrued Vacation and Sick Leave Payment Upon Retirement Not Excludable as Worker's Comp.
    • Tax Court: Travel Time Puts Taxpayer Over the Top for Real Estate Professional Status.
    • In-Depth: Allocation of Tax Credits to Minority Partner Deemed a Disguised Sale.
    • IRS Relies on Self-Rental Rule to Treat S Corp's Rental Income as Nonpassive.
    • Not a Hobby: Tax Court Disregards Horse Farm's Staggering History of Losses.
    • Tax Court: Doctor's Bonus from Wholly Owned Surgical Center Not Reasonable.
    • Good-faith Reliance on Attorney Absolves Retiree of Sham Transaction Tax Penalties.
    • Formerly Passive S Corp Owner Materially Participates in Loss Year, Reaps $5.2 Million Tax Benefit.
    • An In-Depth Look: IRS Releases Detailed FAQs Explaining Repair Regulations.
    • IRS Provides Transition Relief from Staggering $36,500 per Employee Healthcare Penalty.
    • IRS Clarifies Confusion Over Form 3115 Filing Requirements And Small Businesses.
    • IRS Announces Penalty Relief Relating to Premium Tax Credit Advance Payments.
    • Late Filed 1040s are Not "Returns" Under Bankruptcy Discharge Exception.
    • In-Depth: As Tax Deadline Approaches, Stakes Remain High on 1099 Reporting.
    • IRS Releases Guidance on Tax Preparer Best Practices for Determining ACA Penalties.
    • IRS Clarifies Who Gets Mortgage Interest Deductions in Three Nettlesome Scenarios.
    • Taxpayers' Lodging Expenses Allowed; New York Apartment Was Not Tax Home.
    • Top 10 Tax Developments of 2014: Drama, Confusion and Eleventh Hour Decisions.
    • Ninth Circuit Rejects Valuation of Partnership Interest Based on Hypothetical Asset Sale.
    • New Law Provides Tax-Favored Savings Plans for Disabled Individuals.
    • Tax Extender Bill Leaves Five Tax Breaks in the Dust.
    • In-Depth: Tax Extenders Bill Passes Congress, President Expected to Sign into Law.
    • An In-Depth Look: House Passes Tax Extenders Bill, Possibly Breaking Year-Long Impasse.
    • Taxpayer Denied Mortgage Interest Deduction - Equitable Ownership Claim Rejected.
    • Tax Research Methodology: A Practical Guide
    • In-Depth: Year-End Tax Planning for Individuals in Light of Uncertainty Regarding Tax Extenders.
    • Final Regs Provide Safe Harbor for Local Lodging Expenses.
    • Tax Court Mostly Agrees with Taxpayer on Research Tax Credit.
    • Reliance on Tax Attorney's Oral Advice Negates Penalty on Tax Understatement.
    • IRS Issues Nonacquiescence in Employment Tax Withholding Case.
    • Exclusion of Airline Ticket Award from Income Doesn't Fly with IRS.
    • Tax Court Rejects IRS's Excessive Valuation of Estate's Closely Held Stock
    • Caring for Wife with Alzheimers Did Not Suspend Statute of Limitations for Tax Refund Claim.
    • Fifth Circuit Rejects Tax Court's Enforcement of 40 percent Penalty.
    • IRS Regs. Allow Alternative Simplified Credit Election on Amended Tax Returns.
    • Circular 230 Regs Create a Single Set of Standards for All Written Tax Advice.
    • Frivolous Tax Return Penalties Survive Taxpayer's Death.
    • Final Regs Require Estates and Trusts to Unbundle Fees; Beneficiaries Could See Tax Increases.
    • Husband's Joint Tax Return Negated by Wife's Subsequently Filed Separate Return.
    • Third Circuit Opens the Door for Reasonable Cause Defense to Late Tax Payment Penalty.
    • IRS Announces HSA Inflation Adjustment Amounts for 2015.
    • Ninth Circuit Remands Case to Consider Novel Limitations Period Argument.
    • Taxpayer Uses Mitigation Rules to Obtain Refund from Closed Tax Year.
    • Court's Rejection of IRS Position on Horse-Related Activity Saves Taxpayer $800,000.
    • Interpretation of At-Risk Rules on LLC Debt Guarantees.
    • Preparing a Return for a Disabled Veteran - A Step by Step Guide
    • Failure to File Joint Return Precludes Rental Loss Deductions.
    • Supreme Court Holds That Severance Payments Are FICA Wages.
    • Home Builder Triumphs over IRS; Tax Court Allows Deferral of Millions.
    • Complying with Court Order Wasn't Good Enough to Get Dependency Deduction.
    • Final IRS Regs Delay Implementation of Employer-Mandate for Some Medium-Sized Businesses.
    • Form 1099 Questions on Tax Forms Continue to Plague Practitioners.
    • IRS Draft Instructions for Form 8960 Plays Down Gaps in NIIT Guidance.
    • Grad School Deduction Disallowed Where Taxpayer Was Not Established in a Trade or Business.
    • IRA Withdrawals Pursuant to Forged Signatures by Wife Aren't Taxable to Husband.
    • New Partnership Must Continue Amortizing Start-up Costs of Terminating Partnership.
    • Top 15 Tax Developments of 2013
    • An In-Depth Look: Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages.
    • Proposed Regs Aim to Restrict Political Activities by Tax-Exempt Organizations.
    • An In-Depth Look: 3.8% Net Investment Income Tax Regs Contain Substantial Changes.
    • Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages
    • IRS Releases Final and Prop. Regs on 3.8% Net Investment Income Tax, Rules for Dispositions.
    • Doubt is Growing on Whether Expiring Tax Provisions Will Be Extended
    • IRS Expands Guidance on Residential Energy Tax Credit
    • An In-Depth Look: Year-End 2013 Tax Planning for Businesses
    • An In-Depth Look: Year-End 2013 Tax Planning for Individuals
    • Couple Can't Discharge Tax Debt in Bankruptcy - Untimely Filings Were Not Returns
    • Tax Court Reverses Course on Gift Tax Issue
    • IRS Issues Guidance on Effect of ACA on Certain Health Arrangements
    • IRS Clarifies Rules for Qualified Real Property Expensed Under Section 179
    • An In-Depth Look: Final Capitalization Regs Contain Many Changes Favorable to Taxpayers
    • IRS Explains How to File DOMA Related Employment Tax Refund Claims
    • IRS Final Capitalization Regs Contain Many Favorable Changes for Taxpayers
    • IRS Final Regs Issued on Health Insurance Mandate Penalty for 2014
    • A Practical Guide: Sustainable Research Tax Credit Claim.
    • A Closer Look: Health Insurance Tax Credit for Small Business
    • Final Meal and Entertainment Expense Regs Clarify Who Is Subject to the Limitations.
    • A Practical Guide to Perfecting Your Tax Research Techniques.
    • No Home Office Tax Deduction for Employee Working from Home.
    • New DOMA Update: An In-Depth Look at the Tax Implications of US v. Windsor.
    • Inappropriately Signed Return Keeps Statute of Limitations Open.
    • Does Issuance of Form 1099-C Dissolve Debt? Bankruptcy Court Parts Ways with Other Courts.
    • Tax Court: No Form 8332, No Dependency Exemption.
    • Taxpayer Can Deduct Unallocated Support Payments in Full as Alimony
    • IRS Suffers Estate Tax Loss: An In-Depth Look at Estate of Kite v. Commissioner
    • Loving v. IRS: District Court Slams IRS for Overreaching Its Authority
    • American Taxpayer Relief Act(ATRA)of 2012: An In-Depth Analysis.
    • An In-Depth Look: The Additional .9% Medicare Tax.
    • An In-Depth Look: The 3.8% Net Investment Income Tax.
    • New 3.8 Percent Tax on Investment Income and .9 Percent Additional Medicare Tax
    • Parker Tax Publishing - Tax Court Decides If Taxpayer's Coaching Business is a Hobby
    • Supreme Court Declines to Review S Corp Reasonable Compensation Case.
    • S Corp Owner Liable for Tax on Entire Vested Accrued Benefit in ESOP
    • Tax Research - Tax Analysis Articles Archived 2015-2017 - Parker Tax Publishing
    • Rail Carrier Was Not Required to Withhold Taxes on Payments of Stock to Employees.
    • Court Looks to Tax Code to Determine LLC Owner's Payments on Defaulted SBA Debt.
    • Couple Incorrectly Told They Qualified for Premium Tax Credit Must Repay Credit.
    • District Court Upholds IRS Test to Determine Exempt Status of Political Advocacy Groups.
    • Missed Payment Resulted in Deemed Distribution of Loan from Qualified Profit Sharing Plan.
    • Contractual Right to Receive $225,000 Is a Right to Stock; Section 351(a) Governs Incorporation.
    • Redemption of Foreign Corp's Interest in US Partnership Did Not Result in US Source Capital Gain
    • Cash Method Landfill Business Can Currently Deduct Estimated Future Cleanup Costs.
    • Senate Begins Floor Debate on Healthcare; New "Skinny" Obamacare Repeal Plan Seen as Leading ...
    • Tax Court Denies Serial Whistleblower's Request for Anonymity.
    • Subordination of Mortgages after Conveyance of Property Precludes Charitable Deduction.
    • IRS Finalizes Streamlined Process for Applying for Sec. 501(c)(3) Nonprofit Status.
    • Partnership Can't Deduct Contribution of Remainder Interest in Property to University.
    • Individual Who Directed IRA to Purchase Stock Did Not Receive Taxable IRA Distribution.
    • Expenses for Meals Provided to Professional Hockey Team While Away from Home Were Fully Deductible.
    • IRS Targets Eight Regulations in Attempt to Reduce Regulatory Burden.
    • S Corporation Liable for Employment Taxes Not Paid by Professional Employer Organization.
    • Court Rejects Taxpayer's Reliance on "Outlier" Fifth Circuit Decision.
    • IRS's Computation of Taxpayer's Reasonable Collection Potential Wasn't Reasonable.
    • Sale of Businesses Were Sales of Franchises; Gain Was Capital, Not Ordinary.
    • Tax Preparer's Obstruction Conviction Upheld, but Restitution Order Modified.
    • Bank Entitled to Deduct Interest on Loan Connected to STARS Transaction.
    • Taxpayer Made an Informal Refund Claim for When She Filed Wrong Form Seeking Innocent Spouse Relief.
    • Entity's Disregarded Status Doesn't Preclude It from Being a Pass-Thru Partner Subject to TEFRA.
    • Veteran's Disability Retirement Benefits Were Excludable from Income.
    • IRS Did Not Abuse Its Discretion in Rejecting Nonprofit's Installment Agreement Request.
    • No Relief Available Where IRS Letter Gave Wrong Date for Filing Tax Court Petition.
    • Sixth Circuit Finds CEO Took Reasonable Steps to Ensure Payment of Payroll Taxes.
    • Prison Inmate Not Eligible for Earned Income Tax Credit on Income Earned While in Hospital.
    • IRS Not Bound by Offer in Compromise with Modified Terms Even Though It Cashed Taxpayer's Check.
    • Failure to Disclose Listed Transaction on Form 8886 Prevented Statute from Running.
    • Property Transferred to Family Limited Partnership Was Included in Decedent's Gross Estate.
    • District Court Incorrectly Applied Factors in Considering If IRS Could Foreclose on Married ...
    • Tax Debts Were Not Dischargeable in Bankruptcy; Late Returns Were Not Returns for Bankruptcy ...
    • Taxpayer Properly Barred from Challenging Penalty in CDP Hearing.
    • Court Calls Taxpayer's Arguments "Heavy on Chutzpah"; Duty of Consistency Prevents Additional ...
    • Tax Court Has Jurisdiction over Penalty Relating to Inconsistent Partnership Reporting.
    • Estate Can't Deduct Interest on Loan Used to Pay Estate Taxes.
    • Federal Circuit Vacates Claims Court Decision on Timing of Investment Scheme Loss; Couple Gets ...
    • Retired Police Officer Granted Hardship Waiver for Late Retirement Rollover.
    • Nonprofit Hospital Was a Corporation for Purposes of Calculating Interest Rate on Overpayments.
    • Questions Exist as to Whether CEO Willfully Failed to File an Accurate FBAR; Summary Judgment Denied
    • Court Denies IRS Attempt to Reclassify Workers; Denies Taxpayers' Request to Recoup Costs.
    • Extensions of Variable Prepaid Forward Contracts Did Not Constitute a Sale of Property.
    • IRS Records of Workers' Income Tax Payments Were Discoverable by Employer.
    • Nursing Home Manager Liable for Penalties for Failing to Pay Over Payroll Taxes.
    • Individual's Claim of Exemption in Bankruptcy Did Not Shield EITC Refund from IRS Offset.
    • Individual Denied S Corporation Basis Increase for Unpaid Judgments on Real Estate Foreclosures.
    • Lawyers in Professional Limited Liability Company Subject to Self-Employment Tax.
    • Proposed Revenue Procedure Addresses Changes Relating to New FASB Standards.
    • Administrative Tasks Don't Count Towards 39-Week Moving Expense Deduction Requirement.
    • Second Circuit Reverses Imposition of Accuracy-Related Penalty; IRS Did Not Obtain Supervisory ...
    • Nonresident Aliens' U.S. Summer Jobs Don't Qualify as "Away From Home"; No Deduction Allowed for ...
    • Charitable Deduction for Contribution of Airplane Interest Doesn't Fly with IRS.
    • Taxpayers Did Not Have Unrestricted Right to Funds Fraudulently Acquired.
    • Obamacare Repeal Moves to House Floor; Ultimate Passage Uncertain.
    • Taxpayer Can Deduct Payments for Alternative Medical Care.
    • Russian Ruble's Collapse Didn't Result in Loss Windfall for Funds' Partner.
    • Nonresident Alien Not Entitled to Withholding Tax Refund on Backgammon Payout.
    • Dentist Qualifies as Real Estate Professional; Rental Real Estate Losses Are Deductible.
    • Substance-Over-Form Doctrine Doesn't Authorize IRS to Reclassify Transfers from DISC to Roth IRAs.
    • IRS Gears Up to Report Unpaid Taxes to State Dept; Revocation or Denial of Passports Could Result.
    • District Court Bucks the Trend of Penalizing Estates for Relying on Expert's Advice.
    • OMB Directive Offers Interim Guidance on Regulatory Cap; Dearth of New IRS Guidance Continues.
    • How to Handle Missing or Incorrect Forms W-2.
    • Court Affirms Former Trucking Company CEO's 90-Month Prison Sentence for Tax Evasion and Bank Fraud.
    • Payments by Failing S Corporation to Shareholder Were Distributions, Not Wages or Expense ...
    • Taxpayers Improperly Deducted Legal Fees Related to Former Employment as Negative "Other Income".
    • Engineering Company Fails Two-year Test for Exception to Percentage of Completion Accounting Method.
    • Doctor's Surgery Activities Can't be Grouped with Surgical Rental Business.
    • Accountant's Adoption of New Paperless Tax System Justified Client's Form 3115 Filing Extension.
    • RV is Dwelling Unit: Business-related Depreciation and Interest Deductions Denied
    • White House Moratorium on Issuing Regulations Affects Issuance of Proposed Partnership Audit Rules.
    • Court Rejects Attempt to Use Dissolved S Corp to Deduct Trust Fund Penalty Taxes.
    • Tax Court Finds No Financial Hardship Exception to IRA Early Withdrawal Penalty.
    • Accumulated Earnings Tax Applies Despite Corporation's Lack of Liquidity.
    • Company Not Entitled to Deduction under Code Sec. 83 for Stock Transferred to Officer.
    • IRS Provides Guidance on De Minimis Safe Harbor from Information Reporting Penalties.
    • IRS Announces that 2016 Filing Season Begins on January 23, 2017.
    • Financial Advisor Can't Use S Corp to Shield Himself from Self-Employment Taxes.
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (October 2020 - August 2020)
    • CPA Sample Client Letter: 2020 BUSINESS.
    • CPA Sample Client Letter: 2020 BUSINESS.
    • H.R.1865.pdf
    • Parker_Tax_Section_199A_Deduction_Qualified_Business_Income.pdf
    • Parker_TCJA_Quick_Reference_Individuals.pdf
    • Parker_TCJA_Quick_Reference_Businesses.pdf
    • Parker_TCJA_Quick_Ref_Deduction_Qualified_Business_Income.pdf
    • Chief Counsel Questions Use of Electronic Signatures Where Not Specifically Authorized.
    • Prison Time Considered an "Absence Due to Special Circumstances" in Determining Dependency Exemption
    • Distribution from Decedent's IRA to Wife to Settle Suit with Stepson Is Subject to Tax and Penalties
    • IRS Failure to Issue Regs Precludes Donor's Use of Alternative Method of Substantiating Contribution
    • Wharton M.B.A. Expenses Deductible as Unreimbursed Employee Expenses.
    • IRS Extends Time to Request Automatic Consent for Changes Relating to Tangible Property Regs.
    • Heirs Not Liable for Estate's Taxes as Trustees or as Personal Representatives.
    • Rollover Limit Precludes Waiver of 60-Day Requirement for Taxpayer's Second IRA Distribution.
    • Tax Court: Interest and Property Taxes Relating to Growing of Trees Must Be Capitalized.
    • Dot-Com Mogul Not Entitled to $112 Million Capital Loss from CARDS Transaction.
    • Combat-Injured Veterans Tax Fairness Act of 2016 Extends Statute for Veterans to Collect Refunds.
    • Tax Benefit Rule Doesn't Apply to Inherited Farm Inputs Deducted in Year Paid and Year Used.
    • Chief Counsel's Office Discusses Options Where Portability Election Is Filed Late.
    • Temporary Regs Expand Preparer Due Diligence Requirements to Child Tax Credits.
    • Court Rejects Sunoco's $300 Million Refund Claim Relating to Fuel Mixture Credit.
    • Gift Arose from Merger of Family's Corporations; Case Remanded to Consider Challenges to IRS ...
    • Mortgage Modifications Qualify for Debt Forgiveness If Entered into Before January 1st.
    • IRS Finalizes Fee Increases for Taxpayers Entering Into Installment Agreements.
    • IRS's Own Evidence Supports Taxpayer's Mortgage Interest Deductions; Home Office Deduction Denied.
    • Proposed Regs Address IPIC Pooling for Dollar-Value LIFO Method of Accounting.
    • Doctor Subject to Payroll Tax Penalty for Paying Employees Before IRS.
    • Developer's Losses in Real Estate Downturn Don't Translate into Deductible Losses.
    • IRS Extends Deadlines to Furnish Health Coverage Information to Individuals.
    • Court Relies on Owner's Opinion of Property's Value to Determine Casualty Loss.
    • IRS Releases 2017 Retirement Plan COLA Amounts.
    • Decline of Estate's Stock Value Leaves Nothing for Executor; Federal Liens Take Priority.
    • Sovereign Immunity Bars Claims for Emotional Damages from IRS Misconduct.
    • IRS Reminds Practitioners to Renew PTINs for 2017.
    • Deferred Compensation Was Subject to Substantial Risk of Forfeiture Where Employer Provided ...
    • Modified Child Support Order Didn't Contradict Taxpayer's Claim That He Was Custodial Parent.
    • Failure to Make Debt Payments for 36-Months No Longer Triggers Deemed Discharge.
    • Taxpayer's Detailed Records Proved Loans Were Bona Fide.
    • Treasury Department Provides Advice on Maximizing Education Tax Credits by Proper Allocation of ...
    • IRS Issues Inflation-Adjusted Amounts for 2017.
    • Taxpayers Weren't Required to Include "Cash for Keys" Payment in Ordinary Income.
    • Wife Who Spent Time Caring for Disabled Son Was Not a Responsible Person.
    • IRS Limits Application of Debt/Equity Regs, Expands Exceptions for Ordinary Business Transactions.
    • Investigation of Father's Mysterious Death Was a Hobby, Not a Business.
    • Temp Regs Allow More Time to Make Disaster Loss Elections.
    • Loss from Sale of Equipment Used to Generate DPGR Didn't Affect QPAI.
    • Trust Can't Deduct Charitable Contributions Where Will Did Not Explicitly Allow Them.
    • New Overtime Rules Go Into Effect December 1st; What Tax Practitioners Need to Know.
    • Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock; Counties in 38 States ...
    • Incompetent Legal Counsel Doesn't Excuse Estate from Late Filing Penalties.
    • IRS Updates Per Diem Rates for Travel Away From Home.
    • Estate Could Deduct Theft Loss Decedent's LLC Suffered in Madoff Ponzi Scheme.
    • IRS Finalizes Regulations on Internal Use Software for Purposes of the Research Credit.
    • IRS Updates Guidance on Unnecessary QTIP Elections to Address DSUE Portability.
    • No Foreign Tax Credit Where Sisters Couldn't Prove Virgin Island Residency.
    • Settlement for Disability Benefits Not Excludable as Damages for Sickness.
    • IRS Finalizes Regulations Reflecting Same-Sex Marriage Cases and Rulings.
    • Royalties Are Ordinary Income Where Doctor Retained Rights in Patents.
    • Purported Like-Kind Exchanges Involving Sale-Leasebacks Didn't Meet Section 1031 Requirements.
    • Gross Receipts from Taxpayer's Construction Activities Qualify as DPGR.
    • Attempts to Avoid Land Use Restrictions Betrayed Intention to Develop Property for Sale; Gain ...
    • Taxpayers' Withdrawal of Excess IRA Contributions Weren't Timely; Seventh Circuit Upholds Penalty.
    • Partnership Not Entitled to Capital Gain Treatment on Forfeited Deposit.
    • IRS Finalizes PTIN Fee Reduction.
    • D.C. Circuit: Tax Court Erred in Its Analysis of U.S.-France Totalization Agreement.
    • Sample CRAT Provision Provides Alternative for Satisfying Probability of Exhaustion Test.
    • IRS Issues Procedures for Electing to Apply New Partnership Audit Regime.
    • Taxpayer Is Liable for Self-Employment Taxes Rather Than His Bankruptcy Estate.
    • Proposed Regs Increase User Fees for Installment Agreements.
    • Court Voids Penalties for Late Filing Where Taxpayer Had a String of Bad Luck.
    • Consultant Had Accounting Method Change; Reliance on CPA Helps Him Avoid Penalties.
    • Retired Air Force Pilot Couldn't Deduct Start-Up Costs of Nascent Aviation Business.
    • Chief Counsel's Office Focuses on Whether Companion Sitters Are Household Employees.
    • Injured Vet Was Not Financially Disabled; Statute Had Run on Collecting Tax Refund.
    • Prop. Regs Aim to Close Loopholes on Valuation of Certain Transferred Interests.
    • Prop. Regs Address New Reporting for Qualified Tuition Deduction and Education Credits.
    • Two Cases Illustrate Importance of Material Participation for Real Estate Professionals.
    • Income from Exempt Organization's Inherited Rental Properties Won't Lead to UBTI.
    • Taxes Not Dischargeable in Bankruptcy Where Debtor Filed Return 7 Years Late.
    • Seventh Circuit Reverses Tax Court; Taxpayer Not Entitled to Abatement of Interest.
    • IRS Eliminates Requirement to Submit Copy of Section 83(b) Election With Returns.
    • Couple Can Deduct Most of Wages Paid to Children Doing Jobs for Family Machinery Business; No ...
    • Deduction for Section 167(h) Geological and Geophysical Expenses Applies to Non-Owners Also.
    • Online Gambling Accounts with Offshore Sites Didn't Require FBAR Reporting.
    • No Casualty Loss Deduction Allowed for Payments to Repair Collapsed Retaining Wall.
    • Couple Can't Deduct Losses from Amway Distributorship.
    • Rollover Requirement Not Waived Where Taxpayer Used IRA Funds as Short-Term Loan.
    • Guidance Issued on NAV Method of Accounting for Money Market Funds.
    • Worker Not Entitled to Damages Under Tax Code for Alleged Employment Misclassification.
    • Lawyer's Automobile Restoration Activity Not a Hobby.
    • IRS Rejects Estate's Attempt to Retroactively Designate Trusts as IRA Beneficiaries.
    • Abandonment Loss Allowed for Leasehold Improvements Upon Couple's Eviction from Store.
    • Tenth Circuit Affirms Tax Court; Passive Participation in Oil and Gas Ventures Is Subject to ...
    • IRS Clarifies Term "Taxpayer" for Purposes of Excluding Cancellation of Debt Income.
    • Taxpayer Couldn't Deduct Loss for Forfeited Proceeds from Insider Trading.
    • Sale of Marital Businesses to Former Spouse Qualifies for Nonrecognition Treatment.
    • IRS Addresses Calculation of Taxable Portion of Phased Retirement Payments.
    • IRS Reduces Application Fee for Exemption Requests Submitted on Form 1023-EZ.
    • Doctor Couldn't Group Airplane and Medical Activities; Losses Disallowed.
    • Tax Preparer Escapes Fraud Penalty; Requisite Intent Not Found.
    • Taxable Income Includes Cash Rewards and Premium Reimbursements under Wellness Programs.
    • Tax Payment on Behalf of Ponzi Scheme Inventor Must Be Returned by IRS.
    • Bankruptcy Estate, Not Shareholders, Liable for Taxes from Sale of S Stock.
    • Post-Retirement Distributions under Deferred Comp Plan Subject to Self-Employment Taxes.
    • Owner Had Reasonable Basis for Classifying Home Care Workers as Independent Contractors.
    • District Court Sides with House Republicans, Rejects Obamacare Cost-Sharing Reimbursements.
    • $11 Million Paid to Officer-Shareholders of Closely Held Contracting Business was Reasonable Compensation.
    • California Can't Compel Controversial Nonprofit to Disclose Donor Information.
    • Temp Regs Clarify Self-Employment Tax Obligations Where a Partnership Owns a Disregarded Entity.
    • IRS Updates List of Automatic Changes for Accounting Methods.
    • Former Tax Court Judge and Husband Indicted for Tax Evasion and Filing False Returns.
    • Loan Guarantees to Self-Directed IRA Results in Deemed Distribution and Penalties to Owners.
    • Senate Finance Committee Drops Tax Preparer Regulation Provision from Bill on Taxpayer Protections.
    • Proposed Regs Clarify Amount and Timing of Deemed Distributions from Adjustments to Stock Rights.
    • Estate Not Liable for Additional Taxes in Split-Dollar Insurance Arrangement.
    • Taxpayer Granted Refund where IRS Substitute Returns Failed to Account for Foreign Taxes Paid.
    • Income from Sporadic Sales of Scrap Metal Not Subject to Self-Employment Tax.
    • Temp and Prop Regs Combat Corporate Inversions and Earnings Stripping.
    • Recently Released Blue Book Addresses Questions Posed by the New Partnership Audit Regime.
    • Payments to Related Company for Product Development Were Constructive Dividends to Common Owner.
    • No Theft Loss Where Couple Can't Prove Year They Abandoned Arbitration Claim.
    • Taxpayer Escapes Penalty Where Self-Directed IRA Funds Went Straight to Investment.
    • Hollywood Set Designer Entitled to Deduct Expenses as an Independent Contractor.
    • IRS Agent Erred in Applying Hobby Loss Rules to "Productive Use" Test for Like-Kind Exchange.
    • Sales of Real Property are Sporadic, Therefore Loss on Foreclosure Is Capital.
    • Employer Guidance Issued on Retroactive Increase in Excludable Transit Benefits for 2015.
    • Sixth Circuit Reverses Tax Court; Foreign Currency Option Can be a Foreign Currency Contract.
    • IRS Withdraws Controversial Prop Reg Allowing Nonprofits to Collect Donor SSNs.
    • Congress Permanently Extends Numerous Tax Provisions (PATH) Including Enhanced Child Tax Credit.
    • IRS Extends Deadline for Applicable Large Employers to Report Health Coverage Information.
    • Top 15 Tax Developments of 2015. (Parkers Tax Library)
    • No Plug-in Electric Vehicle Credit Where Golf-Cart Wasn't Delivered in Appropriate Tax Year.
    • No Loss Allowed for Expired Contract Where Business Continued as Normal.
    • Pending Federal Income Tax Refunds Are Includible in Gross Estate.
    • IRS Addresses Employer Payment of Employee Coverage Provided Under a Spouse's Group Health Plan.
    • Discharge of Corinthian College-Related Student Loans Won't Result in Taxable Income.
    • IRS Finds Fault with Taxpayer's Statistical Sampling Study.
    • Taxpayer's Care of Terminally Ill Wife Is Reasonable Cause for Failure to File Return and Pay Tax.
    • IRS Increases Tangible Property De Minimis Safe Harbor Threshold for Those Without Applicable Financial Statement.
    • 2015 Saw Significant Tax Law Changes, But Tax Extenders Remain up in the Air.
    • Sports Team Didn't Produce Game Broadcasts, Wasn't Entitled to DPGR Deductions.
    • Court Rejects IRS Arguments Aimed at Limiting Taxpayers' Real Estate Losses.
    • IRS Issues Safe Harbor Method for Restaurant and Retail Store Remodeling Projects.
    • Acquisition Cost of Internet Domain Names Must Generally be Capitalized and Amortized.
    • Fifth Circuit Affirms Bright Line Test on Use of Completed Contract Method by Developers.
    • In-Depth: Bipartisan Budget Act Avoids Government Shutdown, Replaces TEFRA Partnership Audit Procedures.
    • In-Depth Article: CPA Year-End Tax Planning for Businesses 2015.
    • In-Depth Article: CPA Year-End Tax Planning for Individuals 2015.
    • IRS Goes After Law Firm for Tax Shelter Transactions, Assesses Over $11 Million in Penalties.
    • Taxpayer's Cancer Doesn't Negate Liability for Tax on Discharged Debt Income.
    • IRS Issues Proposed Regs Applying Supreme Court Decisions on Same-Sex Marriage.
    • Eleventh Circuit Rejects Penalties Relating to Voluntary Disclosure under Amnesty Program.
    • IRS Releases Retirement Plan COLA Amounts for 2016.
    • Ninth Circuit Rejects Assignment of Noncompete Income to Partnership ...
    • Modified Obamacare Definition of "Small Business" Indirectly Affects Cafeteria Plans.
    • IRS and SSA Release Inflation-Adjusted Amounts for 2016; Wage Base and Other Amounts Unchanged.
    • Cigarette Reseller Not Eligible for Small Reseller Exception; UNICAP Rules Apply.
    • Company's Production of Unit Doses of Medicine Qualifies for Section 199 Deduction.
    • IRS Begins Launching 2015 Draft Forms and Instructions; What's New for 2015.
    • Multiple Poker Tournament Buy-Ins Aren't Aggregated for Form W-2G Reporting.
    • Economic Substance Doctrine Can Be Applied to Disallow Foreign Tax Credits.
    • Internal Revenue Service Issues Annual Per Diem Guidance.
    • IRS Eliminates Foreign Goodwill Exception for Tax-Free Transfers of US Intangibles.
    • Taxpayer's Debt Was Discharged Years Earlier than Form 1099-C Indicated.
    • Fifth Circuit Agrees That Custom Homebuilder Must Capitalize CEO's Salary.
    • No Fraud Found Where IRS and Taxpayer's CPA Turned Their Heads on Improper Inventory Reporting.
    • Guidance Addresses Retroactive Application of Bonus Depreciation Extended by TIPA.
    • Late Filings by Individual Partners Preclude Abatement of Penalty for Late Form 1065.
    • Taxpayers Can Reduce Value of Gift for Assumption of Code Section 2035(b) Estate Tax Liability.
    • Increase to a Reserve Account Does Not Satisfy the Bad Debt Charge-Off Requirement.
    • Unauthorized Incorporation of Business Precludes Deduction of Business Expenses on Form 1040.
    • Prop. Regs Clarify Calculation of Code Sec. 6707A Penalties on Reportable Transactions.
    • IRS Will No Longer Accept $100 Million Checks Beginning in 2016.
    • IRS Proposed Regs Require Healthcare Plans to Provide Hospital Coverage.
    • Court Absolves Poker-Playing President for Corporation's Failure to File Forms W-2 and W-3.
    • IRS Issues Temporary and Proposed Regs Preventing CFCs from Using Partnerships to Defer U.S. Taxation.
    • IRS Has an Unlimited Time to Assess Excise Tax When Form 5330 Is Not Filed.
    • Taxpayer Can't Use Principal-Residence Exclusion to Reduce Gain from Reacquiring Home.
    • Proposed Regulations Address Tax on Gifts and Bequests from Expatriates.
    • Donee's Liability for Donor's Unpaid Gift Tax Is Capped at Gift Amount, Fifth Circuit Holds.
    • Steep Increases in Information Reporting Penalties Set to Take Effect in January.
    • In-Depth: IRS Issues Proposed and Temporary Regs on Domestic Production Activities.
    • Value of Identity Protection Services Excludable from Gross Income.
    • Abused Wife with Mental and Physical Health Issues Qualifies for Innocent Spouse Relief.
    • 9th Circuit Denies Easement Deduction Where Mortgage on Property Wasn't Subordinated to Easement.
    • Taxpayer's Statute of Limitations Isn't Extended by Third Party's "Intent to Evade Tax".
    • Partners' "Sweat Equity" Translated into Capital Gain, Not Ordinary Income.
    • Tax Court Denies Deductions for U.S. Legal Education of Attorney Licensed Abroad.
    • Tax Court Limits Charitable Contribution Deduction for Remainder Interests in CRTs.
    • Car Rental Company Can't Take Casualty Loss Deduction for Totaled Vehicles.
    • Farming Corporation Can Deduct Field-Packing Materials in Year Purchased.
    • Couple Materially Participated in Charter Boat Business; Losses Not Passive.
    • In-Depth: IRS Issues Final Regs on Determining Distributive Share When a Partner's Interest Changes.
    • IRS Issues Prop. Regs. Regarding Allocable Cash Basis and Tiered Partnership Items.
    • Unmarried Co-owners Apply Mortgage Interest Limitation on Per-Taxpayer Basis.
    • IRS Ends Automatic Extension of W-2 Information Returns to Combat Identity Theft.
    • Congress Swaps Partnership and C Corp Deadlines, Overturns Supreme Court Decision.
    • IRS Announces Changes to Employee Plans Determination Letter Program.
    • Interest on S Corp Tax Overpayments Is Calculated at Corporate Rate Rather Than Higher Individual Rate.
    • Land Parcels' Modifiable Boundaries Defeats Deduction for Conservation Easement.
    • Tax Court Holds Entire Consolidated NOL Is Reduced under Code Sec. 108.
    • IRS Removes Requirement to File Copy of Code Sec. 83(b) Election with Returns.
    • Taxpayers Can't Change to Closed Transaction Method of Accounting for Buy-Out Payments.
    • Final Section 482 Reg Invalid; Fails to Satisfy "Reasoned Decision Making" Standard.
    • IRS Provides Economic Performance Safe Harbor for Ratable Service Contracts.
    • Prop Regs on Disguised Payments for Partnership Services Focus on Importance of Entrepreneurial Risk.
    • "Welfare Benefit Fund" Was Really a Split-Dollar Insurance Arrangement.
    • Court Rejects Attempt to Put S Corp on Cash Method; Disallows Deductions for Fossil Contributions.
    • Pot Dealer's Appeal Goes Up in Smoke; Expenses of Medical Marijuana Business Aren't Deductible.
    • Tax Court Fails to Properly Apply "Stern Test", Must Consider Economic Substance in Analyzing Stock Sale.
    • Taxpayer's Return Did Not Offer the Necessary "Clue" to Limit Statute to Three Years.
    • Section 752 Regs Don't Determine If Debt Is Recourse or Nonrecourse When Characterizing Income on Foreclosure.
    • Tax Court Rejects Diabetic Taxpayer's Attempt to Avoid Penalty on Early Retirement Distribution.
    • In-Depth: IRS Issues Proposed Regulations for Section 529A ABLE Programs.
    • Taxpayers Can't Use DISC to Disguise Excessive Contributions to Roth IRAs.
    • Losses in Pump-and-Dump Stock Scheme Are Capital, Not Theft, Losses.
    • In-Depth: Supreme Court Upholds Premium Tax Credits to Individuals in States with Federal Exchanges.
    • IRS Applicable Federal Rates July 2015.
    • Filing the Wrong Withholding Tax Return May Still Start Assessment Period.
    • Eighth Circuit: Tax Return Filed with Head-of-Household Status Is Not a "Separate Return".
    • Proposed IRS Regulations Address Aggregation of Basis in Corporate Stock Distributions.
    • In-Depth: Temp Regs Block Corporations from Using Partnerships to Avoid Recognizing Gains.
    • Expenses for Lawsuit against Condo Homeowner's Association Are Partially Deductible.
    • 11th Circuit Rejects Estate's Attempt to Dodge Code Sec. 642(g)'s Bar on Double Deduction.
    • Taxpayer Takes a Hit for Collecting Salary from Business Started with Self-Directed IRA.
    • In-Depth: IRS Finalizes Estate and Gift Tax Exclusion Portability Regulations.
    • Transfer of Assets to Wholly Owned Corporation Not a Sale; Capital Gains Treatment Denied.
    • Penalties Paid to Employee by Employer for Delayed Final Paycheck Are Not FICA Wages.
    • IRS: Registered Tax Return Preparer (RTRP) Test Fee Refunds – Frequently Asked Questions.
    • IRS to Refund Registered Tax Return Preparer Test Fees.
    • Tax Court: Defective Change in Accounting Method Can't Be Reversed Years Later without IRS Consent.
    • Lump-Sum Payment toward Lessor's Construction Costs Was Rental Income in Year Received.
    • Flower Retailer's Plan to Donate Profits Failed "Operational Test" for 501(c)(3) Status.
    • IRS Addresses Application of Preparer Penalties in Scenarios Involving Amended Returns.
    • IRS Updates Designated Private Delivery Services for Timely Filing Rule.
    • Taxpayer Can't Claim Former Foster Son's Daughter as Qualifying Child.
    • National Football League Abandons Tax Exempt Status.
    • Tax Court - Operating Agreement for Oil and Gas Interests Created Partnership.
    • First Circuit Upholds 40% Penalty for Grossly Overvalued Historic Preservation Easement.
    • IRS Announces Health Savings Accounts (HSA) Inflation Adjustment Amounts for 2016.
    • Rural Doctor Received Cancellation of Debt Income Stemming from Forgiveness of Incentive Loans.
    • Dividends to Insurance Policyholders were Properly Deducted in Year Guaranteed.
    • IRS Rules Proposed Disclaimers of Gifts from Deceased Wife were Qualified Disclaimers.
    • Eleventh Circuit Upholds Convictions in Stolen Tax Refund Check Scheme.
    • IRS Provides Penalty Relief to Taxpayers Affected by Erroneous Forms 1095-A.
    • Shareholders Benefitting from Asset Transfer Only Partially Liable for Unpaid Taxes.
    • IRS Fails to Follow 3-Step Process for Levying Retirement Account, Must Reconsider Collection Alternatives.
    • Construction Superintendent Cannot Deduct Long Commutes to Jobsites as Travel Expenses.
    • IRS Issues Temporary Regulations on Research Credit Allocation for Controlled Groups.
    • IRS Clarifies Limitations Period for Assessing Preparer Penalties for Amended Returns.
    • Tax Court: Support Payments Contingent on Homeschooling Child Treated as Alimony.
    • Couple Gets $1.4 Million in Gift Tax Exclusions for Transfers to Family Trust.
    • Final IRS Regs Clarify Deduction Limitation for Compensation in Excess of $1,000,000.
    • Restaurateur's Attempt to Pin $1.6 Million Omission on Tax Accountant Fails.
    • Taxpayer's Betrayal of Friend Leads to $7.8 Million Tax Bill.
    • Nonemployee Compensation in Tax Shelter Scheme was Not a Return of Capital.
    • The Tax Court held Minority Shareholders Liable as Transferees for Corporate Taxes.
    • Dude Ranch Shareholders Liable for Unpaid Corporate Taxes after Liquidation Scheme Collapses.
    • Fifth Circuit Allows a Nearly $100 Million Ordinary Loss for Pilgrim's Pride.
    • IRS Issues Proposed Rules on Winnings from Electronic Slot Machines.
    • Bartender's Meticulous Records Defeat IRS's Claim of Unreported Tip Income.
    • IRS Proposes "Next Day Rule" for Changes in Consolidated Group Membership.
    • Portions of Refundable State Tax "Credits" Were Includable in Federal Income.
    • Eight Circuit Rejects Like-Kind-Exchange Structured to Avoid Related Party Restrictions.
    • Inventor's Conspiracy Theories Can't Support Claim of Patent Infringement Theft Loss.
    • IRS Employs "Substance Over Form" to Deny Charitable Deductions in Partnership Transaction.
    • Tax Court: No Hobby Loss Limits for Inherited Hobby Shop.
    • Proposed Rev. Proc. Clarifies Employee Consent Procedures for FICA Tax Refunds.
    • Tax Court Sinks Riverboat Pilot's Tax Avoidance Scheme.
    • Pending Dispute Over Estate Proceeds Precludes Charitable Tax Deduction on 1041.
    • IRS Ends Confusion Over Form 3115 Requirements, Provides Relief to Small Businesses.
    • Taxpayers With Incorrect Tax Information On IRS Form 1095-A Urged To Delay Filing.
    • 2015 Luxury Vehicle Depreciation Limits and Lease Inclusion Amounts Announced.
    • Corporate Director Cannot Seek Contribution from CFO for Withholding Tax Penalties.
    • Burst Water Pipe Helps Taxpayers Avoid Accuracy-Related Penalty.
    • Tax Court: Dependency Exemption Stands, Daughter Not Married under Common Law.
    • How to Handle Missing or Incorrect Forms W-2 and 1099.
    • Client Funding Prevents Engineering Firm from Claiming Research Credit.
    • No Capital Gain Treatment for Properties Purchased at Tax Auctions for Quick Resale.
    • Tax Court Rejects Taxpayer's Attempt to Prioritize Alimony Over Child Support.
    • Tax-Turtle Taxpayer Can't Deduct Travel Expenses.
    • AICPA Addresses Escalating Concerns Surrounding Repair and Capitalization Regs.
    • Bankruptcy Court Prorates Tax Refund Between Debtor and Bankruptcy Estate.
    • IRS Fails to Provide New Accounting Method "Change Numbers" in Form 3115 Instructions.
    • Son Could Deduct Mortgage Interest as Equitable Owner of his Mother's House.
    • IRS Updates and Clarifies Procedures for Accounting Method Changes.
    • No Foreign Earned Income Exclusion for Taxpayer with Multiple U.S. Residences.
    • Tax Court: Payments for Egg Donations are Taxable Compensation.
    • An In-Depth Look: Proposed IRS Regs Clarify Research Credit for Internal Use Software.
    • Money Services Business Not a Bank; Tax Write Off of Bad Securities Denied.
    • No Refund Available for FICA Taxes on Compensation Deferred but Never Received.
    • Tax Court Clips Attorney-Pilot's Wings, Disallows Nearly 80 Percent of Flight Expenses.
    • Fifth Circuit Upholds Constructive Receipt of Stock Redemption Proceeds.
    • IRS Releases Employer Guidance on Retroactive Increase in Excludable Transit Benefits.
    • Ex- CPA Tax Protester Slammed With Fraud Penalty and $25,000 Sanction.
    • Third Circuit Denies Capital Gain Treatment of Oil and Gas Lease Bonus Payments.
    • IRS Chief Counsel: Government Entities Can Allocate Sec. 179D Deduction to Designers.
    • First-Time Homebuyer Tax Credit Denied Due to Timing of Seller-Financed Contract.
    • Bankrupt Payroll Processing Company Cannot Reclaim Funds Transferred to IRS.
    • Disabled Coast Guard Veteran Can't Exclude Retirement Payments from Income.
    • IRS Announces 2015 Filing Season to Begin on January 20, 2015.
    • Tax Court Weighs Effects of Landlord's Disability in Determining "Real Estate Professional" Status.
    • Absentee Owner and President of Corp Was "Responsible Person" For Payroll Taxes.
    • IRS: Reflective Roof Installed in Connection with Solar Panels Qualifies for Energy Credit.
    • IRS Issues 2015 Standard Mileage Rates for Business, Medical and Moving.
    • Tax Losses on Vacation Home Rental Limited Because of Excessive Personal Use Days.
    • IRS Grants Extension to Exclude Income from Discharge of Indebtedness.
    • IRS Abused Discretion in Conditioning Installment Agreement on Filing Tax Lien.
    • A Quick Look: Final IRS Regs Minimum Essential Coverage Requirement for Individual Mandate.
    • IRS Issues Guidance on Exclusion for Employer-Provided Transit Smartcards.
    • Tax Court Erred in Treating Sale of Interest in Litigation as Ordinary Income.
    • Construction Company Can Deduct Motocross Racing Expenses of Owner's Son.
    • Ninth Circuit Reverses Tax Court: Partners Cannot Selectively Opt Out of TEFRA Proceedings.
    • Software Licensing Arrangement Qualifies for Domestic Production Activities Deduction.
    • IRS Regs on Failure to File Gain Recognition Agreements Relaxes Standards for Penalty Relief.
    • IRS Clarifies Application of One-Per-Year Limit on IRA Rollovers - Provides Transition Rule.
    • Expert Trainer's Involvement in Thoroughbred Venture Helps Taxpayers Avoid Hobby Classification.
    • Proprietor of a Residential Glass Business Failed to Establish He Was a Real Estate Professional.
    • Net-Worth Method Used to Support Fraud Determination Against Surf Shop Owners.
    • IRS: S Corp's AAA Resets to Zero Following Post-Termination Transition Period.
    • Supreme Court to Review Obamacare Insurance Subsidy Case in Wake of Circuit Split.
    • Court Dismisses Suits Over Alleged IRS Mishandling of Requests for Tax-Exempt Status.
    • Year-End Business Tax Planning Focuses on Tangible Property Rules and Tax Extenders Pre TIPA.
    • Innocent Spouse Relief Granted Due to Lack of Knowledge or Control of Corporate Finances.
    • Healthcare Plans Lacking Hospital Coverage Do Not Meet Employer Mandate Requirements.
    • IRS Proposed Partnership Regs Embrace "Hypothetical Sale" Approach for Hot Asset Distributions.
    • Challenge to IRS Filing Program Dismissed - AICPA Can't Prove Risk of Injury.
    • A Closer Look: IRS Releases Inflation-Adjusted Amounts for 2015
    • IRS Reminds Practitioners to Renew PTINs.
    • IRS Collections Activity Barred by Statute of Limitations Because Taxpayer Lived in U.S.
    • Contributions of Distressed Brazilian Receivables Generate Massive Penalties.
    • IRS: Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock.
    • Additional Child Tax Credit Exempt from Bankruptcy Estate.
    • Eighth Circuit Reverses Tax Court on Treatment of CRP Payments to Nonfarmer.
    • IRS Releases Inflation Adjusted Retirement Plan Limitations for 2015.
    • IRS Clarifies Terms Relating to the Economic Substance Doctrine.
    • IRS to Eliminate 36-Month Rule for Deemed Debt Discharges.
    • Graduated Tax Rate Applies to Affiliated Group with Qualified Personal Service Corp.
    • IRS Simplifies Reporting of Canadian Retirement Plans; Eliminates Form 8891.
    • Estate Tax: Fifth Circuit Court Upholds Fractional Discounts for Fractional Interests.
    • Dual Resident Can't Informally Abandon U.S. Resident Status and Escape Tax on Stock Sale.
    • ACA Challenges Continue with Oklahoma Court Invalidating Section 36B Regs.
    • Divided Tax Court Holds That CSRS Did Not Accept Contribution as a Rollover.
    • Figurehead Shareholders Can't Shield Patent Owner from Ordinary Income on Royalties.
    • IRS Issues Guidance on Allocation of After Tax Amounts to Rollovers.
    • Tax Court Holds That Distinguished Artist's Work Was Not a Hobby.
    • Ninth Circuit Permits Equitable Recoupment for Late Refund Claim.
    • Litigation Costs Denied Where IRS had Substantially Justifiable Position.
    • Deduction for Year-End Bonus Denied Because Company Could Not Honor Check.
    • Couple Can Exclude Settlement Proceeds from Abusive Tax Shelter Scheme.
    • Bankruptcy Debtor's Lavish Lifestyle Doesn't Preclude a Discharge of Taxes.
    • IRS Extends Time to Make Late Partial Asset Disposition Election.
    • Deductions for Expenses Incurred in Attempting to Rent Farmhouse Disallowed.
    • IRS Clamps Down on Corporate Inversions and Related Transactions.
    • No Theft Loss or Bad Debt Deduction Allowed for Unwise Investment made by Taxpayers.
    • Ninth Circuit Holds that FedEx Drivers Aren't Independent Contractors.
    • Home Concrete Opinion Doesn't Affect Prior Tax Court "Gross Income" Decisions.
    • Obamacare Insurance Subsidy Case to be Reheard by Entire D.C. Circuit Court.
    • General Partner Can't Use State Law to Escape Partnership's Federal Tax Debt.
    • An In-Depth Look: IRS Finalizes Regs on Dispositions of Tangible Depreciable Property.
    • Taxpayer Entitled to Home Office Tax Deduction for Portion of Studio Apartment.
    • A Disregarded Entity Is Not Disregarded in Valuing an LLC Successor Member Interest.
    • Jones Day Seeks Expedited Appeal before Supreme Court on Obamacare Subsidies Issue.
    • Taxpayer Gets Rare Win on Conservation Easement Deduction.
    • AICPA Lawsuit Challenges IRS's New Voluntary Tax Return Preparer Program
    • Taxpayer Can't Deduct Unredeemed Perks Associated with Loyalty Program
    • Events Aren't Relevant to Deductibility of Research and Experimental Expenses
    • IRS Delays Effective Date of Regs on Bundled Estate and Trust Costs
    • U.S. Corporation Cannot Deduct Fine Paid to Commission of European Community
    • IRS Guidance Attempts to Resolve Circular Relationship Between Code Sections 36B and 162(l).
    • IRS Final Regs Address Creation of S Corp Basis with Back-to-Back Loans
    • Circuits Split on Legality of Obamacare Insurance Subsidies in States with Federal Exchanges.
    • In-Depth Look: Research Tax Credit Case Brings Consistency Rule into Focus.
    • Merged Corporations Are the "Same Taxpayer" for Interest Netting Purposes.
    • Tax Court Modifies April Opinion to Deny "Inequitable" Windfall to IRS.
    • Refusal to Pick Up Mail Precludes Ability to Schedule CDP Hearing and Contest Levy.
    • An In-Depth Look: IRS Unveils Voluntary Tax Return Preparer Education Program.
    • Sixth Circuit OKs Deduction for Lease Termination Costs.
    • IRS Finalizes Regs on Small Employer Health Insurance Tax Credit.
    • Supreme Court: Circumstantial Evidence Can Suffice to Challenge Motive for IRS Summons.
    • Tax Court Has Jurisdiction to Review Whistleblower Awards.
    • Federal Circuit Affirms Estate's Reliance on Bad Advice Was Reasonable Up to a Point.
    • Overpayment of Estate's Nondeferred Taxes Can Be Applied to Deferred Portion.
    • Self-Directed IRA's Purchase of Real Estate Was a Taxable Distribution.
    • Closely Held Company Did Not Transfer Goodwill to Owner.
    • Reminder - June 30 Deadline Looms for New Electronic FBAR Filing.
    • Supreme Court Affirms That Inherited IRAs Are Not Exempt from Bankruptcy Estate.
    • Tax Court Holds Gain or Loss on Disposition of Partnership Interest Is an Affected Item.
    • Extension of 2009 Return Precludes 2009 Taxes from Being Dischargeable in Bankruptcy.
    • IRS Pilot Program Aims to Help Small Businesses with Retirement Plan Penalties.
    • Court Shuts Down Atheists' Challenge to Religion-Related Code Provisions.
    • IRS Can't Collect Taxes from Heiresses Prodded into Stock Deal by Tax Advisers.
    • Pro-Israel Organization Can Press Ahead with Politically Charged Tax Case.
    • District Court Decision Highlights Split in Circuits on At-Risk Provision.
    • Change of Intent Does Not Transform Gain on Property's Sale to Capital Gain.
    • Tax Court Set to Decide If Estate Must Pay Tax on Worthless Madoff Account.
    • Rancher's Ownership History Is Antithesis of Farming Syndicate; Cash Method Allowed.
    • Tax Court Draws Bright Line on Use of Completed Contract Method by Developers.
    • Alternative Simplified Credit Methodology on Amended Tax Returns.
    • Seventh Circuit Affirms 51-Month Sentence for Tax Return Preparer.
    • Tax Court Rejects Charitable Deduction for Easement That Didn't Sufficiently Restrict Use.
    • Settlement Payment Is Excludable from Income under Step Transaction Doctrine.
    • Eighth Circuit Reverses Tax Court on IRA Rollover, Chastises IRS for Appalling Arguments.
    • Seller Who Reacquired Principal Residence Must Recognize Previously Excluded Gain.
    • IRS Not Required to Collect Payments from Trust Set Up for Taxpayer.
    • IRS Issues Additional FATCA Guidance.
    • Tenth Circuit Says 23-Day Notice Requirement for Third-Party Summons Is Mandatory.
    • Tax Court Has Jurisdiction to Determine If Foreign Taxes Were Refunded.
    • Estate Can't Amend Form 8939 for Incorrect Allocations by Tax Professional.
    • Taxpayer's Estate Owes Luxury and Gas Guzzler Taxes on Exotic Imported Car.
    • IRS Grants Automatic Consent for Certain Sales-Based Royalty and Vendor Chargeback Method Changes.
    • Legal Fees to Fight Class Action Suit Were Nondeductible Capital Expenses.
    • Taxpayer Can't Deduct Repayment to Mother for Unauthorized Stock Purchases.
    • Adult Care Facility Worker Was an Employee, Not an Independent Contractor.
    • Estate Beneficiary Doesn't Qualify for First-Time Homebuyer Credit.
    • President Signs into Law New Funding Rules for Certain Cooperative and Charity Plans.
    • Father Was Custodial Parent Despite Conciliation Agreement's Terms.
    • Doctoral Student's Fellowship Grant Is 100 Percent Taxable.
    • Foreclosure Is a Fully Taxable Transaction for Purposes of Passive Loss Rules.
    • Horse Owner Materially Participated in Horse Breeding and Racing Operation.
    • Virtual Currency Treated as Property for Tax Purposes.
    • Tax Court Holds That a Trust Can Qualify for Rental Real Estate Exception.
    • Gambling CPA Can't Deduct Share of Racetrack's "Take Out" Expenses.
    • IRS Adopts Stricter Interpretation of One-Year Waiting Period for IRA Rollovers.
    • Budget Proposal Tries to Permanently Extend Research and Experimentation Tax Credit.
    • Tax Lien on Pension Plan Survives Bankruptcy Due to Ambiguity in Debtor's Petition.
    • IRS Issues Procedures for Accounting Method Changes on Tangible Property Dispositions.
    • IRS Clarifies Requirements for Substantial Risk of Forfeiture in Final Regs.
    • Millions Received from Qui Tam Award Is Ordinary Income.
    • Court Agrees with IRS on Valuing Estate's Closely Held Stock Using NAV Method.
    • Failure to Attach Required Documents Precludes Interest on Overpayment.
    • Physician's Expenses Were Properly Treated as Miscellaneous Itemized Deductions on Schedule A.
    • IRS Updates Procedure for Elections under New Capitalization Rules.
    • Partnership Prop. Regs Would Change Rules on Disguised Sales and Allocation of Liabilities.
    • IRS Updates Accounting Method Procedure for Adopting Favorable Capitalization Rules.
    • Financial Adviser's Control over Taxpayers' Self-Directed IRA Proves Costly.
    • Bad Debt Deduction Denied Where There Was No Legal Obligation to Pay Debt.
    • Doubt is Growing on Whether Expiring Tax Provisions Will Be Extended.
    • Couple Escapes Penalty after Falsely Claiming Refundable Tax Credits and Rebates
    • District Court Allows Foreign Tax Credit in STARS Transaction
    • IRS Modifies FSA Rules to Allow Up to $500 to Be Used in Following Year
    • IRS Releases 2014 Inflation-Adjusted Amounts and Pension Colas.
    • Use of Third-Party Contract Manufacturer Precludes Sec. 199 Deduction
    • Couple Must Exhaust Administrative Remedies First When Pursuing IRS for Violating Discharge Order
    • Film Producer Can't Avoid $43 Million Restitution Order
    • IRS Announces 2014 Pension Plan Limitations
    • Government Can't Hide Behind Code Sec. 6103
    • Use of Wrong IRS Code Section Costs Taxpayer $100,000
    • Taxpayer Didn't Meet Partial Payment Rule for Requesting Refund.
    • Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock.
    • 2014 Tax Season to Start Later Following Government Shut Down
    • Custom Homebuilder Must Capitalize Costs Incurred in Building Homes
    • All Empowerment Zone Designations Terminate at End of 2013
    • IRS Can't Be Compelled to Reopen OIC Returned Years Before CDP Hearing
    • Annual Per Diem Rate Guidance Changes Incidental Expenses Definition
    • Court Denies Refund Claim for Payroll Service Company's Employment Taxes.
    • Fifth Circuit Partially Reverses Lower Court; Partners Entitled to Refund of Penalty Interest.
    • Baseball Player's Signing Bonus Must Be Amortized Over Life of Contract
    • Closing Agreement Doesn't Preclude Reduction of Taxpayer's Dividends-Received Deduction
    • IRS Required to Honor Designation of Employment Taxes
    • IRS Expands Situations in Which Innocent Spouse Relief Will Be Granted
    • Prop Regs Make Significant Changes to Rules on MACRS Property Dispositions
    • S Corporation Pass-Through Losses Disallowed; Lacked Sufficient Debt Basis
    • Sale of Tax Shelter Interests Were Income to S Corp's Sole Shareholder
    • Tax Attorney Should Have Known He Had No Basis for Losses
    • Purchasing Ex-Wife's Home Before Divorce Precluded First-Time Homebuyer Credit
    • Investor's Trading Activities Did Not Constitute a Trade or Business
    • Proposed Section 174 Regs Would Broaden Definition of R&D
    • Estate's Attempt to Evade Code Sec. 642(g)'s Bar on Double Deductions Fails
    • Many Opportunities for Same-Sex Marriage Amended Tax Returns
    • S Corporation Shareholder Retained Beneficial Ownership of Shares
    • Proposed Regs Remove Two-Year Deadline for Filing for Innocent Spouse Relief
    • S Corp Procedure Expands Time for Applying Corrective Procedures to Late Elections
    • Company's Dividend Deductions Did Not Meet All-Events Test; No Deduction Allowed.
    • Failure to File Correct IRS Form Subjects Minister's Income to Self-Employment Tax.
    • Consultant Working for Foreign Government Not Employer; SEP Disallowed.
    • IRS Penalties Disallowed as an Administrative Expense in Bankruptcy Case.
    • Estate Loses $144,000 Refund After Failing to Properly Designate Payment as a Deposit.
    • Taxpayer with Zero Exclusion Ratio Is Fully Taxable on Pension Payments.
    • Court Rejects Refund Claims from NOL Carryforwards Carrybacks.
    • Real Estate Agent's Remax Fee Tax Deductible as Professional Expense.
    • CPA Can't Be Sued for Incorrect Form W-2.
    • Failure to Designate Parsonage Allowance Precludes Deduction; Penalties Upheld.
    • IRS Expands Class of Taxpayers That Can Defer Advanced Payments for Gift Cards.
    • IRS Won't Follow Tax Court Decision on Deductibility of Forbearance Payments.
    • IRS Acquiescences to Expanded Review by Tax Court in Innocent Spouse Cases.
    • IRS Postpones FATCA Implementation by Six Months.
    • Circuit Court Affirms Denial of Tax-Exempt Status for Special Needs Trust.
    • D.C. Circuit Reverses Tax Court Regarding Nonresident Alien Gambling Per-Bet Rule.
    • Generally, an IRA is Off Limits from Tax Collectors and Creditors in Bankruptcy.
    • IRS Assesses Constructive Dividend the Sole Shareholder of Construction Company in Unique Way.
    • Conservation Reserve Program Payments Subject to Self-Employment Tax.
    • DOMA Struck Down - Opening the Floodgates for Amended Tax Returns.
    • Individual Precluded From Contesting Trust Fund Recovery Penalty.
    • Tax Treatment of Repair and Maintenance Expenditures.
    • U.S. Employee Working Overseas Was Unable to Exclude Earnings from Income.
    • Autistic and Bipolar Taxpayer Didn't Qualify as Financially Disabled.
    • IRS Rules that Mexican Land Trusts Are Not Foreign Trusts.
    • Taxpayer Denied Abandonment Loss for "Underwater" Home.
    • Utilizing Preservation Tax Incentives.
    • IRS Barred from Assessing Tax on Virgin Islands 1040s.
    • Tax Evasion Sentence Upheld for Adult Entertainment Entrepreneur.
    • Child Tax Credits Not Exempt from Missouri Bankruptcy Estate.
    • Cooperative Must Separately Compute DPAD for Patronage and Nonpatronage Sourced Income.
    • Debtor's QSub Status Is Not Property; Sole Shareholder Entitled to Revoke S Status
    • Loan Guarantees to IRA-Owned Businesses Results in Loss of IRA Status
    • Ninth Circuit Holds that Surrender Value of Policies Can be Considered in Taxing Distributions
    • Courts Split: Gain on the Sale of Demutualized Stock
    • Loving Case: Former IRS Commissioners File Amicus Brief Supporting IRS
    • White House Releases Tax Proposals in 2014 Budget Plan
    • Mechanics of Calculating Section 911 Housing Exclusion Explained By Chief Counsel's Office
    • Taxpayers Did Not Make Reasonable Effort to Find Paying Renters - Rent Expenses Denied
    • Estate's Reliance on Expert's Wrong Advice Was Reasonable Up to a Point
    • Challenge to Circular 230's Limitation on Contingent Fee Arrangements Dismissed
    • Court Objects to Reliance on State Law in Determining Deductible Theft Losses.
    • Fraudulent Amended Returns Filed by Company's Accountant Tolled Statute
    • Obligation to Pay Delinquent Taxes Trumps Religious Obligations and College Expenses
    • A Practical Guide: Sustainable Research Tax Credit Claim
    • Charitable Deduction Allowed Despite Lack of Attached Appraisal
    • Sequester Threatens IRS Taxpayer Services and Enforcement
    • Proposed Regs Address Individual Health Insurance Mandate.
    • Court Rejects Attempt to Use QSub Election to Increase S Corp Stock Basis
    • IRS Issues Annual Advice on Missing Form W-2's.
    • IRS Update: Ability to e-file Tax Returns Containing Form 4562 and/or Form 8863.
    • IRS has reopened the online PTIN system with Limitations.
    • Many 2012 Business Tax Filings Can Start on Monday February 4th, With Exceptions.
    • Blank Spaces in Gift Documents Did Not Mean Decedent Retained Power to Alter Gifts
    • IRS Releases New Tax Tables and Remaining Inflation Adjusted Amounts for 2013
    • Tax Court Weighs In on Ex-Spouse Battles Over Dependency Exemption
    • Moonlighting Police Officer: Independent Contractor Subject to Self-Employment Taxes
    • Tax Research - Tax Analysis Articles Archived 2012 - Parker Tax Publishing
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (July 2020 - January 2020)
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (April 2019 - August 2017)
    • JTC_Tax_Cuts_and_Jobs_Act.pdf
    • Parker-RP-2015-20.pdf
    • IRS_Section_5000A_Best_Practices.pdf
    • IRS Updates Accounting Method Procedure for Adopting Favorable Capitalization Rules.
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (June 2018 - August 2017)
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (May 2018 - November 2017)
    • Three New TCJA Quick Reference Guides- Parker Tax Pro Library
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (June 2017 - March 2017)
    • tax_research_nov_2014.pdf
    • Tax Research - Tax Analysis Articles Archived - Parker Tax Publishing
    • TD9645.pdf
    • T.D.%209636.pdf
    • research_tax_credit_claim_nov_2014.pdf
    • Tax%20Research%20Methodology%20Parker%20Tax%20Publishing%20August%202013.pdf
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (February 2017 - March 2016)
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (October 2017 - August 2017)
    • Sustainable%20Research%20Tax%20Credit%20Claim%20Parker%20Tax%20Publishing%20September%202013.pdf
    • Professional Tax Research Solutions - Parker's Tax Bulletin - February 27, 2014 Archived
    • Professional Tax Research Solutions - Parker's Tax Bulletin - February 13, 2014 Archived
    • tax_research_sept_2014.pdf
    • Federal Tax Research - Parker Tax - Archived Tax Briefs (July 2014 - Nov 2013).
    • Parker's Federal Tax Bulletin - April 10, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - April 24, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - May 8, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - May 22, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - June 12, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - June 29, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - July 17, 2015 Archived - Tax Research Library
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (September 2016 - March 2016)
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (February 2016 - September 2015)
    • Tax Research - Parker Tax Publishing - Archived Tax Briefs (August 2015 - April 2015)
    • A Practical Guide to Perfecting Your Tax Research Techniques.
    • Taxpayer's Job Was Temporary and His Tax Home Was Missouri, Not Florida.
    • D.C. Circuit Affirms Loving Decision; IRS Can't Regulate Unlicensed Tax Preparers.
    • Gentlemen's Club Owner Liable for Penalties for Filing False Returns.
    • Physician's Tuition Repayment Was a Nondeductible Personal Expense.
    • Trust as Taxpayer's Alter Ego was Property Right Subject to Tax Debt Collection.
    • Tax Court Had Jurisdiction to Review Denial of Interest Suspension.
    • Partnership Prop. Regs Would Change Rules on Disguised Sales and Allocation of Liabilities.
    • IRS Provides Safe Harbor for Debt Secured by an Interest in a Disregarded Entity.
    • Construction Support Payments to Retailers Don't Have to be Capitalized.
    • IRS Clarifies When Promotional Allowances Count as Domestic Production Gross Receipts.
    • Eligibility for Bonus Depreciation Applies to Individual Properties in Construction Complex.
    • Inherited IRA Exempt from Debtors' Bankruptcy Estate.
    • LLC Manager Established Reasonable Cause for Failing to Honor Levies.
    • Individual with Ownership in Other Property Qualified for First-time Homebuyer Credit.
    • Foster Care Payments to Mother Not Excludible from Gross Income.
    • Financial Adviser's Control over Taxpayers' Self-Directed IRA Proves Costly.
    • What to Do about Missing or Incorrect Forms W-2 and 1099.
    • Appropriate Statute of Limitations Must Be Determined before Considering Discharge of Tax Debts.
    • IRS Addresses Issues Relating to Payments under National Mortgage Settlement Agreement.
    • Founder of Buy.com Cannot Escape Penalties on Transaction to Shelter Stock Sale Gains.
    • Supreme Court Remands Tax Refund Case to Sixth Circuit to Determine Jurisdictional Issues.
    • Debtors Exempt Interest in Home Did Not Remove It from Bankruptcy Estate.
    • DOMA Related Guidance Addresses Tax Treatment of Employee Benefit Arrangements.
    • Supreme Court Reverses Fifth Circuit; Valuation-Misstatement Penalty Applies to Sham Partnerships.
    • IRS Announces 2014 Filing Season to Begin on January 31.
    • IRS Reminds Preparers to Obtain PTINs for 2014 Tax Year.
    • Lack of Formal Loan Agreement Precludes Bad Debt Deduction.
    • Modifications to Aircraft Pushed Back Plane's In-Service Date; Bonus Depreciation Deduction Denied.
    • Incentive to Enter into Oil and Gas Lease Is Ordinary Income, Not Capital Gain.
    • Taxpayer Can't Deduct Settlement Payments Until Made.
    • Interest Rates Remain the Same for the First Quarter of 2014.
    • Standard Mileage Rates for Business, Medical and Moving Decrease Slightly for 2014.
    • Section 107(2) Exclusion of Minister's Rental Allowance Ruled Unconstitutional.
    • Earnout Restriction Precludes S Shareholders from Being Taxed on S Corp Income.
    • No Ordinary Loss Deduction for Abandonment of Securities.
    • CEO Should Not Have Been Allocated Income from Unvested Partnership Interest.
    • Cigarette Stamp Tax Not Excludible from Gross Receipts; UNICAP Rules Apply.
    • Termination of Nonexempt Welfare Benefit Plan Results in Taxable Distributions.
    • IRS Failed to Show that Dual Resident's Center of Vital Interests Were in the U.S.
    • Entrepreneur's Sale of Company Preferred Stock Results in Ordinary Income.
    • Inconsistent Reporting and Failure to Meet All-Events Test Precludes Accelerated Deductions.
    • Beauty Consultant's Retirement Contributions Were Deductible Business Expenses.
    • IRS Finalizes Regs for Reporting Mortgage Insurance Premiums for 2013.
    • 4th Largest Tax Prep Firm in U.S. Shut Down for Fraudulent Conduct
    • Professional Tax Research - Parker Tax Publishing - Most Popular Articles
    • REG-130843-13.pdf
    • TD9644.pdf
    • Professional Tax Research - Parker Tax Pro Library - Archived Tax Briefs (Nov 2014 - Aug 2014)
    • n-14-01.pdf
    • Courts Split: Gain on the Sale of Demutualized Stock
    • Charitable Deduction for Conservation Easement Denied
    • A Practical Guide: The Tax Treatment of Repairs and Maintenance Expenditures
    • An In-Depth Look: IRS Hints at Simplification of Temp Capitalization Regs, Delay to 2014.
    • An In-Depth Look: Proposed Regs Expand Guidance on Whistleblower Awards.
    • New Capitalization Rules: Opportunities and Traps.
    • IRS Newswire: 2013 Standard Mileage Rates Up 1 Cent per Mile for Business, Medical and Moving
    • Obligation to Repay Government Entities Upon Extinguishment of Easement Doesn't Preclude Deduction.
    • Tax Planning in the Wake of "Status Quo" Election.
    • Self-Employment Tax Applies to LLC Member Guaranteed Payments; Tax Court Holds.
    • IRS Provides Tax Relief to Victims of Hurricane Sandy, Deadline Extended 2/1/2013
    • IRS Releases Certain Inflation-Adjusted Figures for 2013; But Holds Off on Others.
    • IRS PTIN Renewal Period Underway; New Continuing Education and Testing Requirements
    • IRS Announces FATCA Timelines - October 24, 2012
    • IRS 2013 Pension Plan Limitations; Taxpayers May Contribute up to $17,500 401(k) plans.
    • Prop. Regs Would Withdraw Onerous Covered Opinion and Modify Disclaimer Rules in Circular 230
    • IRS Rejects Basis Harvesting by S Corp Shareholders re: Built-in Losses
    • Special Needs Trust Does not Qualify as Exempt Organization.
    • Tax Court Rejects Attempt to Deduct Artificially Created $37 Million Loss
    • Failure to Identify Partners in Partnership Extends Statute, Tax Court Holds
    • Failure to Bring Doctor's Note Precludes Finding of Financial Disability. Abston v. Comm'r
    • IRS Puts Employers on Notice Re: Reimbursement Arrangements That Don't Qualify as Accountable Plans
    • Court Rejects IRS Attempt to Use Obscure Provision to Deny Casualty Loss Deduction
    • Payment of S Corporation Shareholders' Liability Wasn't Fraudulent Conveyance.
    • Proposed Regs Clarify Tax Treatment of Employer Reimbursement Arrangements
    • Intermediate Transfer of Inherited IRA to the Taxpayer Is a Taxable Distribution
    • Taxpayer's Argues that Cattery Was Trade or Business But Denied Deductions.
    • Ruling Discusses Whether Dividend Equivalents Affect $1 Million Compensation Cap.
    • Taxpayer Can't Deduct Lodging and Meals During Transitional Period Relating to Job Change.
    • No Deduction for House Donated to Fire Dept.
    • IRS Issues New Guidance and Audit Procedures on FICA Taxes on Tips and Client Letter)
    • Supreme Court Upholds PPACA; Refresher on Healthcare Law's Tax Provisions.
    • Prop. Regs Aim to Clarify Requirements for Increasing S Shareholder Basis in Debt.
    • Temporary Regs Provide Guidance on EGT Portability Election.
    • Absent Congressional Action, Many Tax Provisions Are Due to Expire at the End of 2012
    • Truck Driver Can Take Tax Deduction on Certain Unreimbursed Expenses, Including Clothing.
    • Taxpayer Didn't Recognize COD Income on Subsequent Collection Attempts.
    • IRS Prop. Regs Would Tighten Rules as to When a Substantial Risk of Forfeiture Exists.
    • Increase in IRS Notices Leads to Loss in Productivity for Accountants.
    • Court Rejects IRS Attempts to Transform Trust Beneficiaries into Transferees Liable for Estate Tax.
    • Federal Circuit Invalidates Avoided Cost Rule Sec. 263A Reg.
    • CPA Client Letter for Businesses: Year End Planning for 2012 - Parker Tax Publishing
    • CPA Client Letter: Year End Planning for 2012 (Individuals)
    • CPA Client Letter re: Raising Fees - Parker Tax Publishing
    • CPA Client Letters PPACA Overview Individuals - Parker Tax Publishing
    • CPA Client Letters PPACA (Business) Parker Tax Publishing
    • CPA Client Letters - Expanded Medicare Contribution Act Parker Tax Publishing
    • CPA Client Letters: PPACA Individual Mandate - Parker Tax Publishing
    • Parker's Federal Tax Bulletin - April 4, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - March 13, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - March 2, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - February 13, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - February 1, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - January 16, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - January 1, 2015 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - December 18, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - December 5, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - November 21, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - November 10, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - October 10, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - September 26, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - September 12, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - August 15, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - August 2, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - July 18, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - July 3, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - June 20, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - June 06, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - May 27, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - April 10, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - April 24, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - March 14, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - February 27, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - February 13, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - January 30, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - January 16, 2014 Archived - Tax Research Library
    • Parker's Federal Tax Bulletin - January 03, 2014 Archived - Tax Research Library
    • Professional Tax Research Solutions - Parker's Tax Bulletin - December 04, 2013 Archived
    • Professional Tax Research Software- Parker's Tax Bulletin - November 20, 2013 Archived
    • Professional Tax Research Software- Parker's Tax Bulletin - November 06, 2013 Archived
    • Tax Research Library - Parker's Tax Bulletin - October 25, 2013 Archived
    • Parker's Tax Bulletin October 09, 2013 Archived