Articles

When Can Taxpayers Win Litigation Costs (Including Attorneys’ Fees) from the IRS?
The Relationship and Differences Between a Partner’s Outside Basis and Capital Account
Testing the Limits to the Accountant-Client Confidentiality Privilege
Summons Power of the IRS: A Frightening but Limited Enforcement Tool
Once and for All, What is a “Minimum Gain Chargeback?”
Tax Assessments Without Notice of Deficiency
New Proposed Treasury Regulations for Partnership Varying Interests Rule
Maximizing Partnership Loss Deductions
IRS to Require Reporting of “Uncertain Tax Positions”
Deadline for Refund Claim: Not the Same as a Deadline for an Amended Tax Return
Creating an Ordinary Loss From the Sale of a Partnership Interest
Continuing Levies and Successive Seizures
Can Mere Basis Overstatement Extend the Statute of Limitations on Assessment to 6 Years?
When Partners Leave: Choosing Between a Sale or Liquidation for Tax Purposes
Treating a Stock Purchase as an Asset Purchase for Tax Purposes: When is a 338(h)(10) Election Appropriate?
The 5 Most Common Real Estate Tax Mistakes
The 3 Primary Ways to Divide a Corporation Tax-Free: Spin-Offs, Split-Offs, and Split-Ups
Statutes of Limitations for Tax Assessments Are Not What They Seem
Do You Qualify for the Real Estate Professionals Exception to the Passive Activity Loss Rules?
Creating an Ordinary Loss from the Sale of a Partnership Interest