TAXES Archive
State Pass-Through Entity Taxes Let Some Residents Avoid the SALT Cap at No Cost to The States
June 24, 2021
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TweetShareSharePin0 Shares This week, Colorado became the 14th state to either require or allow some pass-through businesses such as partnerships to pay state income taxes at the entity level rather than on their personal income tax returns. Why does this matter? It’s an increasingly popular way for states to give some residents relief from the
Significant Changes in New Draft Form 8857
June 24, 2021
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TweetShareSharePin0 Shares We welcome as her second visit to the blog my colleague in the tax clinic at the Legal Services Center of Harvard Law School, Audrey Patten. Audrey has developed a significant docket of innocent spouse cases and is currently working with Christine to write the third edition of A Practitioner’s Guide to Innocent Spouse
State Wine Taxes | Compare 2021 Wine Tax Rates
June 23, 2021
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TweetShareSharePin0 Shares Whether you’re a self-appointed connoisseur or an occasional sipper of chardonnay, you may not have thought about the taxes that go into your wine purchase. But now you can quench your newfound thirst for excise tax info with this week’s map, which compares wine taxes among the 50 states, expressed in dollars per gallon. States
“With every move he makes, another chance he takes”
June 23, 2021
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TweetShareSharePin0 Shares Today we have the pleasure of looking at an IRC 6751(b) opinion written by Judge Holmes. For long time readers of this blog, the link between Judge Holmes and Graev consequences of not following the statutory language requiring approval of the immediate supervisor are well known. His warning of Chai ghouls continues to
New portal for opting out of advance payments
June 22, 2021
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TweetShareSharePin0 Shares The IRS has opened an online site to enable taxpayers to unenroll from receiving advance payments of the 2021 child tax credit (CTC). The new “Child Tax Credit Update Portal” allows parents to view their eligibility, view their expected CTC advance payments, and, if they wish to do so, unenroll from receiving advance
Anti Injunction Act Bars Motion for Protective Order
June 22, 2021
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TweetShareSharePin0 Shares US v Meyer presents a somewhat unusual context for a court’s application of the Anti Injunction Act. Meyer stems from an injunction action due to allegations that Meyer promoted “an abusive tax scheme that result[ed] in scheme participants claiming unwarranted federal income tax deductions for bogus charitable contributions.” In 2018, the parties settled that
Getting Perspective on DAWSON
June 21, 2021
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Today guest blogger James Creech brings a series of articles to our attention which illuminate the Tax Court’s case management transition from a different point of view. Whatever your thoughts about DAWSON, considering the
A New Federal Holiday Give a New “Last Chance” For Some
June 18, 2021
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Today guest blogger Bryan Camp discuses the implications for tax procedure of the new federal holiday celebrating Juneteenth. National recognition of Juneteenth resulted from a years-long campaign by many including the incredible 94-year old
Supreme Court lets health care law stand
June 17, 2021
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TweetShareSharePin0 Shares The U.S. Supreme Court held on Thursday that several states and other plaintiffs that sued, asking the federal courts to declare unconstitutional the so-called individual mandate in the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, did not have standing to sue because they could not show that they had suffered or
Nuance in Determining the Taxpayers Last Known Address – Designated Orders, November 2, 2020
June 17, 2021
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TweetShareSharePin0 Shares There was only one designated order for the week of November 2, 2020 (Reddix-Smalls v. C.I.R., Dkt. # 17975-18L (docket with link here)). In it, Judge Gustafson ruled on whether a petitioner (allegedly) telling an Appeals Officer (AO) of a new address during a telephonic Collection Due Process hearing would legally change the
