George J. Siedel: Courses on Leadership for Lawyers: Two Models for Teaching Leadership Responsibilities (August 1, 2020)

George J. Siedel, of the Ross School of Business, University of Michigan, has made available for download his article, "Courses on Leadership for Lawyers: Two Models for Teaching Leadership Responsibilities," published in the Syllabus, Summer 2020 (51:4) American Bar Association, Section of Legal Education and Admissions to the Bar. The abstract is as followed: Law school courses and programs on leadership … Continue reading George J. Siedel: Courses on Leadership for Lawyers: Two Models for Teaching Leadership Responsibilities (August 1, 2020)

John A. Townsend: Federal Tax Procedure (2020 Practitioner Ed.) (August 1, 2020)

John A. Townsend, of the University of Houston School of Law, has made available for download his article, "Federal Tax Procedure (2020 Practitioner Ed.)," published in his SSRN page. The abstract is as followed: Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston … Continue reading John A. Townsend: Federal Tax Procedure (2020 Practitioner Ed.) (August 1, 2020)

Matthias Kasper and James Alm: Audits, Audit Effectiveness, and Post-audit Tax Compliance (September 18, 2020)

Matthias Kasper and James Alm, of University of Vienna; Tulane University and Tulane University, respectively, have made available for download their article, "Audits, Audit Effectiveness, and Post-audit Tax Compliance," published in the WU International Taxation Research Paper Series No. 2020-12. The abstract is as followed: This study uses a laboratory experiment to investigate the effect of tax audits on post-audit … Continue reading Matthias Kasper and James Alm: Audits, Audit Effectiveness, and Post-audit Tax Compliance (September 18, 2020)

Skadden, Arps, Slate, Meagher & Flom LLP: A Closer Look at Biden’s Tax Proposals (September 24, 2020)

Amy Heller, Victor Hollender, Shalom Huber, Andrew O'Gwynn, Regina Olshan, Paul Schockett, Eric Sensenbrenner, and Moshe Spinowitz, of Skadden, Arps, Slate, Meagher & Flom LLP, have made available for download their article, “A Closer Look at Biden’s Tax Proposals,” published in JDSUPRA. The article, co-authored by Law Clerk Cameron Williamson, contains the following abstract: Former Vice President Joseph Biden has proposed … Continue reading Skadden, Arps, Slate, Meagher & Flom LLP: A Closer Look at Biden’s Tax Proposals (September 24, 2020)

Alan Winston Granwell and Andrea Darling de Cortes (Holland & Knight LLP): IRS Audit Campaign Targets Nonresident Alien U.S. Real Estate Activities (October 8, 2020)

Alan Winston Granwell and Andrea Darling de Cortes, of Holland & Knight LLP, have made available for download their article, "IRS Audit Campaign Targets Nonresident Alien U.S. Real Estate Activities," published as a Holland & Knight Alert. The abstract is as follows: In 2017, the IRS Large Business & International Division (LB&I) announced a new audit strategy known as "campaigns" … Continue reading Alan Winston Granwell and Andrea Darling de Cortes (Holland & Knight LLP): IRS Audit Campaign Targets Nonresident Alien U.S. Real Estate Activities (October 8, 2020)

James Edward Maule, MauledAgain (October 9, 2020): When Tax Return Preparers Go Bad, Their Customers Can Pay the Price

James Edward Maule's MauledAgain tax blog entry focuses on the importance of selecting a reliable tax return preparer. His article, "When Tax Return Preparers Go Bad, Their Customers Can Pay the Price," includes the following commentary: Now comes a report that drives home the danger to taxpayers whose returns are prepared by unscrupulous tax return preparers. In a sense, … Continue reading James Edward Maule, MauledAgain (October 9, 2020): When Tax Return Preparers Go Bad, Their Customers Can Pay the Price

Jeffrey M. Verdon, Esq. (Jeffrey M. Verdon Law Group, LLP): With Estate Taxes on Sale Now, You Snooze, You Lose! (September 25, 2020)

Jeffrey M. Verdon, Esq., of Jeffrey M. Verdon Law Group, LLP, has published his article, With Estate Taxes on Sale Now, You Snooze, You Lose!, in The Kiplinger Washington Editors. The abstract is as follows: Depending upon the outcome of the upcoming November 2020 election, the elevated exemption levels may be cut much sooner. This would mean that these once-in-a-lifetime wealth-transfer … Continue reading Jeffrey M. Verdon, Esq. (Jeffrey M. Verdon Law Group, LLP): With Estate Taxes on Sale Now, You Snooze, You Lose! (September 25, 2020)

Kenneth Weil: Recourse and Nonrecourse Debt: What Are the Federal Income Tax Consequences When the Character of Debt Changes (September 3, 2020)

Kenneth Weil, of the Kenneth C. Weil Law Office, has made available for download his article, "Recourse and Nonrecourse Debt: What Are the Federal Income Tax Consequences When the Character of Debt Changes," published in The Tax Lawyer, Volume 74 No. 1, 2020. The abstract is as followed: When encumbered property is sold, the taxation of that sale is different if … Continue reading Kenneth Weil: Recourse and Nonrecourse Debt: What Are the Federal Income Tax Consequences When the Character of Debt Changes (September 3, 2020)

Federal Tax Crimes: New IRM provision on Offers in Compromise Including FBAR Penalties (October 8, 2020)

Jack Townsend, in his Federal Tax Crimes Blog, discusses the effects of new Internal Revenue Manual provision on compromises of tax liability in his article "New IRM provision on Offers in Compromise Including FBAR Penalties." The summary is as follows: 1.  I am not sure how or if compromises of the FBAR penalties may be achieved.  I … Continue reading Federal Tax Crimes: New IRM provision on Offers in Compromise Including FBAR Penalties (October 8, 2020)

Proskauer Rose LLP: Personal Planning Strategies – October 2020 (October 7, 2020)

Nathaniel Birdsall, Mitchell Gaswirth, and others of Proskauer Rose LLP, have made available for download their article, "Personal Planning Strategies - October 2020," published in JDSUPRA. The abstract is as follows: If you have not already been inundated with invitations to webinars, articles and newsletters regarding the estate planning you should consider doing before the end of the year, you undoubtedly … Continue reading Proskauer Rose LLP: Personal Planning Strategies – October 2020 (October 7, 2020)

David Horton and Reid K. Weisbord: Inheritance Crimes (September 4, 2020)

David Horton and Reid K. Weisbord, of the University of California, Davis - School of Law and Rutgers Law School, have made available for download their article, "Inheritance Crimes," published in the Washington Law Review, Forthcoming. The abstract is as followed: The civil justice system has struggled to resolve disputes over end-of-life transfers. The two most common grounds for challenging the … Continue reading David Horton and Reid K. Weisbord: Inheritance Crimes (September 4, 2020)

Sally P. Schreiber: Rules govern withholding on transfers of partnership interests and ECI (October 8, 2020)

Sally P. Schreiber, of the Journal of Accountancy, has published her article, titled "Rules govern withholding on transfers of partnership interests and ECI." The article begins as follows: The IRS finalized regulations on the operation of Sec. 1446(f), which requires withholding on the transfer of a partnership interest described in Sec. 864(c)(8) (gain or loss of foreign persons from … Continue reading Sally P. Schreiber: Rules govern withholding on transfers of partnership interests and ECI (October 8, 2020)

Kyle Gee and Carmela Montesano (BakerHostetler, LLP): New York Governor Temporarily Adjusts Notary Law to Permit Use of ‘Audio-Video Technology’ (October 8, 2020)

Kyle Gee and Carmela Montesano, of BakerHostetler, LLP, have made available for download their article, "New York Governor Temporarily Adjusts Notary Law to Permit Use of 'Audio-Video Technology,'" published in JDSUPRA. The abstract is as follows: By Executive Order 202.67 dated October 4, 2020, Governor Cuomo has further extended his prior orders permitting the use of audio-visual technology for notarization and witnessing, as … Continue reading Kyle Gee and Carmela Montesano (BakerHostetler, LLP): New York Governor Temporarily Adjusts Notary Law to Permit Use of ‘Audio-Video Technology’ (October 8, 2020)

Texas Fiduciary Litigator: Presentation – Preparing the Charge, the Charge Conference, and Protecting the Record (September 11, 2020)

David F. Johnson, in his Texas Fiduciary Litigator Blog, discusses the Texas Supreme Court’s Texas Department of Highways v. Payne. David F. Johnson presented his paper entitled “Preparing the Charge, The Charge Conference, and Protecting the Charge,” to the State Bar of Texas’s Advanced Civil Appellate Course on September 9, 2020. The presentation covered the history … Continue reading Texas Fiduciary Litigator: Presentation – Preparing the Charge, the Charge Conference, and Protecting the Record (September 11, 2020)

Bloomberg Tax & Accounting: Former S Corporations Get Final Rules for Change in Structure (September 15, 2020)

Lydia O'Neal, of Bloomberg Tax & Accounting, has made available for download her article, "Former S Corporations Get Final Rules for Change in Structure," published in the Daily Tax Report. The abstract is as followed: The IRS released final rules for S corporations that became C corporations following enactment of the 2017 tax law, which significantly cut the tax rate for … Continue reading Bloomberg Tax & Accounting: Former S Corporations Get Final Rules for Change in Structure (September 15, 2020)

TaxProf Blog – Bryan Camp: Lesson From The Tax Court: Receipts Are Not Enough (September 21, 2020)

Bryan Camp has published an article on the TaxProf Blog, titled Lesson From The Tax Court: Receipts Are Not Enough. The article begins as follows: In Anna M. Armstrong v. Commissioner, T.C. Sum. Op. 2020-26 (Sept. 17, 2020), Judge Panuthos teaches that substantiation does not just mean showing the amount of an expense; it means showing entitlement to deduct that expense.  … Continue reading TaxProf Blog – Bryan Camp: Lesson From The Tax Court: Receipts Are Not Enough (September 21, 2020)

Forbes: IRS Taxes Most Lawsuit Settlements And Exact Wording Matters (September 28, 2020)

Forbes has published an article, "IRS Taxes Most Lawsuit Settlements And Exact Wording Matters," which discusses how changes to tax laws have affected tax treatments of legal fees. The article begins as follows: If you collect a legal settlement is it taxable? Usually yes, but the tax treatment varies depending on how you were damaged, how … Continue reading Forbes: IRS Taxes Most Lawsuit Settlements And Exact Wording Matters (September 28, 2020)

InterActive Legal: InterActive Legal Leaders Co-Author Important Article Addressing How Artificial Intelligence May Affect Legal Practitioners (September 17, 2020)

Michael L. Graham (ILS Management, LLC), Jeff Glickman (J4 Capital), Jonathan G. Blattmachr (InterActive Legal), and Vanessa L. Kanaga (InterActive Legal) have made available for download their article, "AI and the World of Estate Planning," published in Trusts & Estates Magazine. The abstract is as followed: The importance of the advances in science and knowledge over the past … Continue reading InterActive Legal: InterActive Legal Leaders Co-Author Important Article Addressing How Artificial Intelligence May Affect Legal Practitioners (September 17, 2020)

Elizabeth Carrott Minnigh, Carol A. Kelley, Joshua D. Headley (Buchanan Ingersoll & Rooney PC): District of Columbia Passes New Law, Exposes More Families to Death Tax (September 16, 2020)

Elizabeth Carott Minnigh, Carol A. Kelley, and Joshua D. Headley, of Buchanan Ingersoll & Rooney PC, have made available for download their article, "District of Columbia Passes New Law, Exposes More Families to Death Tax," published in Buchanan Ingersoll & Rooney PC. The abstract is as follows: New legislation enacting the “Estate Tax Adjustment Amendment Act of 2020” was signed by … Continue reading Elizabeth Carrott Minnigh, Carol A. Kelley, Joshua D. Headley (Buchanan Ingersoll & Rooney PC): District of Columbia Passes New Law, Exposes More Families to Death Tax (September 16, 2020)

Max M. Schanzenbach and Robert H. Sitkoff: ESG Investing: Theory, Evidence, and Fiduciary Principles (October 1, 2020)

Max M. Schanzenbach and Robert H. Sitkoff, of Northwestern University - Pritzker School of Law and Harvard Law School, have made available for download their article, "ESG Investing: Theory, Evidence, and Fiduciary Principles," published in the Journal of Financial Planning. The abstract is as followed: Trustees and other investment fiduciaries of pensions, charities, and personal trusts, and those who advise them, … Continue reading Max M. Schanzenbach and Robert H. Sitkoff: ESG Investing: Theory, Evidence, and Fiduciary Principles (October 1, 2020)