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Tax Court rules corporate merger of family-owned businesses results in substantial taxable gift

USA - November 17 2014 In September, the Tax Court issued its opinion in Cavallaro v. Commissioner, T.C. Memo 2014-189, holding that a merger of two family-owned businesses...


Court of Appeals rules 23-day notice requirement for third party summonses is mandatory in Tenth Circuit

USA - May 6 2014 In Jewell v. U.S., Taxpayer Sam Jewell was the subject of an IRS investigation which resulted in third party summonses being issued to banks located...


IRS fighting hard to avoid Tea Party class action claims

USA - February 17 2014 The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. Al. V. IRS, et. Al., S...


IRS collecting more revenue, prosecuting more criminal cases

USA - January 9 2014 The IRS has released Fiscal Year 2013 Enforcement statistics. In FY 2013, IRS Enforcement collected more revenue than FY 2012, with fewer employees...


Who will be home at the IRS if there is a government shutdown?

USA - September 30 2013 Treasury released its contingency plan to address a pending government shutdown. So, who will be home at the IRS? Here is what we know: IRS will:...