Menu

aallenlenth Archive

2022 HSA, excepted-benefit HRA amounts increase slightly

TweetShareSharePin0 Shares In Rev. Proc. 2021-25, the IRS on Monday provided 2022 inflation-adjusted amounts pertaining to health savings accounts (HSAs) and the maximum amount that may be made newly available for certain health reimbursement arrangements (HRAs). HSA amounts The annual limitation on deductions under Sec. 223(b)(2)(A) for an HSA with self-only coverage is $3,650, an

A Motivating Reminder

TweetShareSharePin0 Shares Nina Olson identified a need, which created a movement and changed the landscape of America’s tax system forever. She started the Community Tax Law Project in 1992 and the Revenue Restructuring Act, (“RRA”), which ushered in a new era for taxpayer advocacy (including the Taxpayer Advocate Service and the role of National Taxpayer

The Fatty Rule for Post TFA Innocent Spouse Cases? An Early Look at the Otherwise Unavailable Evidence Exception

TweetShareSharePin0 Shares The Taxpayer First Act changed the scope of review in innocent spouse cases. Rather than allow parties to introduce evidence at trial, as we have discussed (see for example Christine’s post Taxpayer First Act Update: Innocent Spouse Tangles Begin) the TFA restricts the parties to the administrative record. TFA contains two exceptions: when there

End of the Line for Paresky

TweetShareSharePin0 Shares Guest blogger Bob Probasco returns today with perhaps his final update on the Paresky case. Christine Nothing about the decision was really surprising.  The contrary decision in E.W. Scripps Co. v. United States, 420 F.3d 589 (6th Cir. 2005) was always a strained interpretation of the jurisdictional statutes, and the trend has been

Texas Register – The Portal to Texas History

TweetShareSharePin0 Shares History Published weekly, the Texas Register records state agency rule making and review actions, governor’s appointments, attorney general opinions, requests for proposals, and other miscellaneous documents. This archive, established through a partnership with the Office of the Texas Secretary of State, Texas Register Section, provides free access to all issues of the Texas
You cannot copy content of this page
Social Media Auto Publish Powered By : XYZScripts.com