Gary R. Glenn
Miller Canfield PLC
Articles
IRS Updates Guidance on Deductibility of Expenses Paid With PPP Loan Proceeds
USA - November 23 2020 The IRS recently released additional guidance about the tax treatment of expenses paid with proceeds of Paycheck Protection Program loans. The PPP…
Ryan J. Riehl, Maria B. Hiltunen, Gregory A. Nowak, Samuel Parks
Attorney Work-Product Protection for Taxpayer Information Used to Prepare an Expert Witness Report
USA - September 9 2020 The U.S. Court of Appeals for the Ninth Circuit recently held that in-house counsel's legal memos used to prepare an expert witness were partially…
The Department of The Treasury Answers Some Questions Regarding Trump’s Payroll Tax Deferral, But Leaves More Unanswered
USA - September 1 2020 On Friday, Aug. 28, 2020, the Department of the Treasury released Notice 2020-65 (the "Notice") which provides some long-awaited guidance for the…
Pres. Trump’s Tax Deferral Plan Raises Questions for Employers
USA - August 11 2020 On Saturday, Aug. 8, Pres. Donald Trump signed the "Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster,"…
Sixth Circuit Rules on Research Tax Credit
USA - July 14 2020 In Audio Technica U.S., Inc. v. United States, 2020 WL 3481702 (6th Cir. 2020), the Sixth Circuit has made clear that calculation of the federal…
