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TAXES Archive

New R&D credit documentation applies to amended returns

TweetShareSharePin0 Shares A recent IRS legal memo specifying information that taxpayers must provide starting early next year in a claim for refund for a tax credit under Sec. 41 for increasing research activities (research and development, or R&D credit) applies to claims on amended returns only, said Holly Paz, deputy commissioner of the IRS Large

Depositions in Tax Court

TweetShareSharePin0 Shares Unlike in district court where depositions play an integral role in litigation, depositions in Tax Court occur with much less frequency.  The Tax Court recently issued an order allowing the IRS to take the depositions of two witnesses via Zoom in the case of Oconee Landing Property, LLC et al v. Commissioner, Dk.

Tax

TweetShareSharePin0 Shares Posted by hepp on 2014-06-17 19:10:23 Tagged: , tax , hund , dog , valp , puppy , dachshund TweetShareSharePin0 Shares

Automatic extension for furnishing health coverage statements proposed

TweetShareSharePin0 Shares The IRS proposed to permanently allow an automatic extension of time for employers to furnish employees with statements about their health insurance coverage, in proposed regulations (REG-109128-21) posted to the IRS website on Monday. The proposed regulations also would make other changes to requirements under the Patient Protection and Affordable Care Act (PPACA),

Briefs in the Boechler Case

TweetShareSharePin0 Shares 0 Flares Filament.io Made with Flare More Info“> 0 Flares × The Boechler case involves the issue of whether the time period for filing a Tax Court petition in a Collection Due Process case is jurisdictional or a claims processing rule.  Last week I provided

What’s in a Name?

TweetShareSharePin0 Shares Identifying and addressing implicit and explicit biases are necessary to ensure that every taxpayer and tax professional recieves the benefits of “The Right to Quality Service” and “The Right to a Fair and Just Tax System.”  This free ABA outreach event at the ABA’s 38th National Institute on Criminal Tax Fraud and the

Tax March

TweetShareSharePin0 Shares D.C., April 15, 2017 Posted by vpickering on 2017-04-15 22:08:16 Tagged: , Tax March , 2017 TweetShareSharePin0 Shares

Digital Services Taxes in Europe

TweetShareSharePin0 Shares Over the last few years, concerns have been raised that the existing international tax system does not properly capture the digitalization of the economy. Under current international tax rules, multinationals generally pay corporate income tax where production occurs rather than where consumers or, specifically for the digital sector, users are located. However, some

Cursive! Foiled Again

TweetShareSharePin0 Shares Bob Kamman provided another Tax Court order worth a brief mention but mostly worth the great title that he also provided.  Here, the parties use the wrong font for the petitioner’s signature and the Court sends the decision back to be redone. While this may seem picky, there’s a slippery slope that the
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