It is hard to believe that it was the Bipartisan Budget Act of 2015 (“BBA”) that created a new audit regime
An Update on the New Partnership Audit Rules Under BBA
Category: Tax-Practice-Group
Changes to the Affordable Care Act May Be Coming
Congressional Republicans have been working on changes to the Affordable Care Act
The Sixth Circuit Byrnes the Internal Revenue Service: New Precedent for Owners of Businesses With Employees
Business owners are all too familiar with the concept of “officer liability,”
The Peculiar Language of Form 990, Return of Organization Exempt From Income Tax
A euphemism is defined as "a mild or indirect word or expression substituted for one
My New Favorite Case Involving the Internal Revenue Service: Barrigas vs. Howard Stern, et. al.
By Charles M. Lax This brief article is about my new favorite case involving the ...
Penalties for Deducting Zeroed-Out Shareholder “Bonuses”
In Brinks Gilson & Lione PC, TC Memo 2016-20, the Tax Court upheld the IRS's imposition of accuracy-related penalties