This week's presentation is based on a presentation I made for the Virginia Society of CPAs' 8th Annual Industry Conference in Williamsburg on May 28,...

Education incentives have been a favorite of Congress in recent years, but this week we look at the old favorite of education as a business deduction,...

Last year there was lots of discussion regarding the changes to §6694 and how tax professionals were to apply the standards there against return posit...

The IRS has issued a revised ruling on the use of a net operating loss under the new rules Congress added in February.  The new ruling, Revenue Ruling...

The definition of an employee is this week's key issue--and we look at the matter in the case of Maimon v. Commissioner, TC Summary Opinion 2009-53.  ...

The Tax Court recently decided a pair of cases related to the innocent spouse provisions of §6015 and time limits on filing for relief.  In the case o...

The IRS has shown recent interest in disputing whether real estate agents meet the requirements to be treated as real estate professionals that can us...

Can nonexistent cattle be overvalued?  The Ninth Circuit, disagreeing with the Tax Court and other circuits, says it cannot be in the case of Keller v...

This week we look at a case dealing with the trust fund recovery penalty under §6672.  In the case of Richard A. Smith v. United States, 2009 TNT 30-6...

The new American Recovery Reinvestment Act of 2009 has a number of tax provisions, and this week's podcast looks at the small business net operating l...