KPMG: Ninth Circuit: Tax Return Considered Filed When Sent in Response to IRS Inquiry; Tax Court Reversed (May 11, 2022)

KPMG has made available for download their article, "Ninth Circuit: Tax Return Considered Filed When Sent in Response to IRS Inquiry; Tax Court Reversed", which discusses how the U.S. Court of Appeals for the Ninth Circuit reversed the Tax Court's grant of summary judgment in favor of the government. The abstract is as follows: The … Continue reading KPMG: Ninth Circuit: Tax Return Considered Filed When Sent in Response to IRS Inquiry; Tax Court Reversed (May 11, 2022)

Peter Molk: Where Nonprofits Incorporate and Why It Matters (March 17, 2022)

Pater Molk, of the University of Florida Levin College of Law, has made available for download his article, "Where Nonprofits Incorporate and Why It Matters". The abstract is as follows: Nonprofit corporations account for over a trillion dollars of American annual GDP, employ twelve million people, and include some of the most well-known organizations in … Continue reading Peter Molk: Where Nonprofits Incorporate and Why It Matters (March 17, 2022)

TaxProf Blog: Lesson From The Tax Court: “What’s Excluded From The §132 Exclusion?” (April 18, 2022)

Bryan Camp has published his article, "Lesson From The Tax Court: What’s Excluded From The §132 Exclusion?", which discusses exactly what is excluded from the The §132 Exclusion. The article begins as follows: Tax Day is here! And what better way to observe the day than a lesson on §132, a lesson that evokes the ghost … Continue reading TaxProf Blog: Lesson From The Tax Court: “What’s Excluded From The §132 Exclusion?” (April 18, 2022)

Forbes: Can Delaying IRA Distributions Raise Your Taxes? (April 16, 2022)

Forbes has published an article, "Can Delaying IRA Distributions Raise Your Taxes?", which discusses how although Congress is raising the age you must start withdrawing from taxable retirement accounts, waiting too long can raise your taxes. The article begins as follows: Congress is raising the age you must start withdrawing from taxable retirement accounts. But waiting … Continue reading Forbes: Can Delaying IRA Distributions Raise Your Taxes? (April 16, 2022)

Johan David Michels, Sharon Hartung, & Christopher Millard: Digital Assets: A Call To Action (September 21, 2021)

Johan David Michels, Sharon Hartung, and Christopher Millard, of Queen Mary University of London - School of Law an another affiliation not provided, have made available for download their article, "Digital Assets: A Call To Action", published in SSRN. The abstract is as follows: Digital assets - such as social media accounts, emails, crypto-assets and … Continue reading Johan David Michels, Sharon Hartung, & Christopher Millard: Digital Assets: A Call To Action (September 21, 2021)

NY Times: How Many Billionaires Are There, Anyway? (April 7, 2022)

Willy Stanley, in his New York Times article, discusses a real life money issue - How many billionaires are there actually? He analyzes different media outlet's numbers and tries to make sense of them, but one thing's for sure - the number of billionaires is rapidly growing. His article, "How Many Billionaires Are There, Anyway?", … Continue reading NY Times: How Many Billionaires Are There, Anyway? (April 7, 2022)

NY Times: For Taxes, Where You Hold Your Investments Really Matters (March 25, 2022)

Jeff Sommer, in his New York Times article, discusses how retirement investments that are fine in tax-sheltered accounts can generate big headaches without protection. His article, "For Taxes, Where You Hold Your Investments Really Matters", begins as follows: Tax bills are bad enough when you know they are coming. When they are unexpected and large, … Continue reading NY Times: For Taxes, Where You Hold Your Investments Really Matters (March 25, 2022)

Procedurally Taxing: Confusion Over Attorney’s Fees in Ninth Circuit Stems from Statute and Regulation… (March 23, 2022)

A guest blogger has made available for download their article, "Confusion Over Attorney's Fees in Ninth Circuit Stems from Statute and Regulation..." published on Procedurally Taxing blog. The article begins as follows: As Keith discussed here, the Ninth Circuit recently issued its opinion on Tung Dang and Hieu Pham Dang v. Commissioner, T.C. Memo. 2020-150. By finding … Continue reading Procedurally Taxing: Confusion Over Attorney’s Fees in Ninth Circuit Stems from Statute and Regulation… (March 23, 2022)

TaxProf Blog: Lesson From The Tax Court: What Constitutes A CDP ‘Hearing’? (March 21, 2022)

Bryan Camp has published his article on the TaxProf Blog titled, "Lesson From The Tax Court: What Constitutes A CDP 'Hearing'? ", which discusses how before the IRS can collect unpaid tax liabilities by levy, they must give taxpayers an opportunity for a Collection Due Process (CDP) hearing with IRS officials. The article begins as … Continue reading TaxProf Blog: Lesson From The Tax Court: What Constitutes A CDP ‘Hearing’? (March 21, 2022)

Forbes: Garnishment of Non-Party LLC’s Bank Account Disallowed In McLeod (March 17, 2022)

Forbes has published an article, "Garnishment of Non-Party LLC's Bank Account Disallowed In McLeod", which discusses McLeod's new garnishments summoned to three banks for any accounts held by defendants and also his motion for entry of the charging order against Robert Bruce's farming business. The article begins as follows: Plaintiff, Richard McLeod, obtained a default … Continue reading Forbes: Garnishment of Non-Party LLC’s Bank Account Disallowed In McLeod (March 17, 2022)

Holland & Knight Alert: Governor Signs Amendment to New York Remote Online Notarization Bill (March 9, 2021)

Joshua C. Prever, Douglas I. Youngman, and Brian J. Goodrich of Holland & Knight LLP, have made available for download their article, “Governor Signs Amendment to New York Remote Online Notarization Bill” published as a Holland & Knight Alert. The article begins as follows: New York Gov. Kathy Hochul has signed Senate Bill 7780, which … Continue reading Holland & Knight Alert: Governor Signs Amendment to New York Remote Online Notarization Bill (March 9, 2021)

ProPublica: Is TurboTax Free? What About Easy? Not for This Freelancer (March 1, 2022)

Brooke Stephenson has published her article "Is TurboTax Free? What About Easy? Not for This Freelancer". The abstract is as follows: If you watch TV, you’ve likely been inundated with ads about tax prep services that promise to meet your every need or let you file for free.It’s the time of year when people open search engines and … Continue reading ProPublica: Is TurboTax Free? What About Easy? Not for This Freelancer (March 1, 2022)

TaxProf Blog: Lessons From The Tax Court: A New Twist On Travel Away From Home Deductions? (February 28, 2022)

Bryan Camp has published an article on the TaxProf Blog: "Lessons From The Tax Court: A New Twist On Travel Away From Home Deductions?", which discusses transportation costs and their deductibility in tax court. The article begins as follows: When I teach the §162 travel away from home deductions I tell my students to distinguish … Continue reading TaxProf Blog: Lessons From The Tax Court: A New Twist On Travel Away From Home Deductions? (February 28, 2022)

Forbes: Is Your California IRA Protected From Creditors? Probably Not. (February 7, 2022)

Forbes has published an article: "Is Your California IRA Protected From Creditors? Probably Not", which discusses Individual Retirement Accounts (IRAs) and whether or not they are protected from creditors in the state of California. The article begins as follows: A lot of folks in California, including probably a majority of professional legal and financial advisors, … Continue reading Forbes: Is Your California IRA Protected From Creditors? Probably Not. (February 7, 2022)

Jason Freeman (Freeman Law LLP): What is a Trust? (February 9, 2022)

Jason Freeman, of (Freeman Law LLP), has made available for download his article, "What is a Trust?," published in JDSUPRA. The abstract is as follows: Trusts play an important role in estate and tax planning. A trust is a fiduciary arrangement that allows a trustee to hold legal title to assets for the benefit of a beneficiary. … Continue reading Jason Freeman (Freeman Law LLP): What is a Trust? (February 9, 2022)

Hans Gribnau and Sonja Dusarduijn: Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles (October 11, 2021)

Hans Gribnau and Sonja Dusarduijn of Tilberg Law School have made available for download article Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles, published in Leiden University. The abstract is as follows: Tax complexity is a multi-faceted and pervasive phenomenon. Narrow, detailed drafting of the law is a particular manifestation of … Continue reading Hans Gribnau and Sonja Dusarduijn: Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles (October 11, 2021)

Robert Flannigan: A Relational Theory of Fiduciary Accountability (November 18, 2021)

Robert Flannigan, of University of Saskatchewan, has made available for download his article, "A Relational Theory of Fiduciary Accountability", published in (2021) 27 Trusts & Trustees 646. The abstract is as follows: Believing that the law of fiduciary accountability lacks coherent definition, various active writers have sought to provide that definition. Their analyses, however, are … Continue reading Robert Flannigan: A Relational Theory of Fiduciary Accountability (November 18, 2021)

Deloitte: Build Back Better Act remains stalled as Senate returns from recess (January 7, 2022)

Deloitte has published an article, “Build Back Better Act remains stalled as Senate returns from recess,” which points out that Senator Manchin remains opposed to the piece of legislation. The article begins as follows: Members of the Senate returned to Capitol Hill from their holiday recess this week and it became apparent as the new … Continue reading Deloitte: Build Back Better Act remains stalled as Senate returns from recess (January 7, 2022)

Daniela Lamas (New York Times): When Faced With Death, People Often Change Their Minds(January 3, 2022)

Daniela Lamas, of The New York Times, has made available for download her article, “When Faced With Death, People Often Change Their Minds,” published in The New York Times. The article begins as follows: My patient had done everything possible to avoid being intubated. After a traumatic hospitalization when she was young, she had consistently … Continue reading Daniela Lamas (New York Times): When Faced With Death, People Often Change Their Minds(January 3, 2022)

Texas Fiduciary Litigator: Presentation: Litigating Self-Interested Transactions Involving Fiduciaries (December 13, 2021)

Winstead, in its Texas Fiduciary Litigator Blog, has made available for download its article "Litigating Self-Interested Transactions Involving Fiduciaries," which discusses David Fowler Johnson's paper on stipulations common to litigating self-interested transactions. The article begins as follows: David F. Johnson presented his paper “Litigating Self-Interested Transactions Involving Fiduciaries” to the State Bar of Texas’s Fiduciary Litigation Course … Continue reading Texas Fiduciary Litigator: Presentation: Litigating Self-Interested Transactions Involving Fiduciaries (December 13, 2021)