What is the July 10, 2026 deadline about and do I need to file a claim with the IRS? June 3, 2026. In advance of a…
Take Accountability, Implement Procedural Safeguards, and Read (and Follow) the Rules On May 18, 2026, Kenneth Salinger, Justice of the Superior Court of the Commonwealth of…
The Fourth Circuit holds that the plain language of the innocent spouse statute (IRC § 6015(f)(1)) means that underpayment interest the IRS erroneously refunded is a…
May 11, 2026 – The IRS can reduce taxes, interest, and penalties (civil or criminal) through an offer-in-compromise (i.e., an “OIC”). An OIC is an offer…
Olive Picking is a painting by Vincent van Gogh. In it, he used his signature brush lines to capture women picking olives in an olive grove….
Welcome to our first in a series of posts about the tax rules for claiming a federal income tax deduction for conservation easements. The information in…
Tax Court Holds that a Notice Received and Challenged is Valid Notwithstanding that it was Sent to the Wrong Partnership Representative and Wrong Address, Mammoth Cave…
Although the nuances of conservation and preservation efforts have changed, North Carolinians and their elected officials have demonstrated a commitment to protecting the lands and historic…
The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates socioeconomic…
Feb. 9, 2026 – Today, the IRS released Revenue Procedure 2026-12 in Internal Revenue Bulletin 2026-7 regarding adequate disclosure to avoid certain penalties. What does it…