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Don’t File Fraudulent Returns Because Amending Them Will Not Help
  • McDermott Will & Emery
  • USA
  • June 22 2018

The US Tax Court (Tax Court), in a short opinion, provided a reminder to taxpayers that penalties for filing fraudulent returns cannot be avoided by

Daily Update Tax - Court Rules an S Corporation Shareholder May Not Unilaterally Revoke an S Corporation’s Tax Election
  • Steptoe & Johnson LLP
  • USA
  • June 12 2018

Today, the Tax Court issued its opinion in Caselli v. Commissioner. At issue before the court was whether an S corporation may revoke the election of

Plan Loans: Plan Document and Forms May Require Updates Due to Tax Reform
  • Haynes and Boone LLP
  • USA
  • June 8 2018

Under the terms of many defined contribution plans, if a participant incurs a termination of employment, any outstanding loan will become immediately

Technical Corrections to Partnership Audit Rules
  • Greenberg Traurig LLP
  • USA
  • May 1 2018

In 2015, the Bipartisan Budget Act of 2015 (BBA) was signed into law and introduced a new federal partnership tax audit regime, which replaced the

IRS Allows Interest Credits Equal to Plan Rate of Return for Pre-Approved Plans
  • Haynes and Boone LLP
  • USA
  • March 28 2018

In Rev. Proc. 2018-21, the IRS modified the favorable determination letter program to allow pre-approved defined benefit plans containing a cash

Information on 13,000 Coinbase Customers Turned Over to IRS - Was Your Information Among Them?
  • Steptoe & Johnson LLP
  • USA
  • March 23 2018

After a year-long fight with the IRS on turning over customer data, Coinbase both won and lost. It won in that the court significantly narrowed the

IRS Reduces Family HSA Contribution Limit For 2018
  • Littler Mendelson PC
  • USA
  • March 7 2018

On March 5, 2018, the Internal Revenue Service released Rev. Proc. 2018-18 under Internal Revenue Bulletin No. 2018-10, reducing from $6,900 to $6,850

The Risk of Certifying as Small Without Tax Returns
  • PilieroMazza PLLC
  • USA
  • March 6 2018

We are regularly contacted at this time of year, before tax returns are due, by companies that wish to pursue small business set-aside contracts but

Beware this years’ taxpayer refund scams and data breaches: 8 steps recommended by the IRS
  • Thompson Coburn LLP
  • USA
  • March 2 2018

The IRS recently released a statement regarding emerging scams that are cropping up this tax season. Besides phone-based scams targeting individuals

Tax Reform: The Impact on Real Estate - Business Property Cost Recovery
  • Akerman LLP
  • USA
  • February 8 2018

Bonus depreciation provisions under pre-Act law allowed businesses to deduct 50 of the cost of certain eligible depreciable tangible personal