Roger Russell

NCCPAP’s June 2022 Tax Update reflects progress on a number of fronts at the Internal Revenue Service.

Investment properties are a very different class from stocks, bonds and the like, one that often isn't managed with the same discipline.

Lower courts have disagreed whether non-willful failure-to-disclose penalties are on per-account or a per-form basis.

The responsibility for collecting sales tax for businesses that sell remotely has become a ‘nightmare,’ according to a Finance Committee hearing.

The only clear theme from a recent Senate hearing was the lack of certainty around when a retailer should start collecting tax.

The pandemic and new IRS priorities are creating new opportunities for practitioners.

IRS statistics paint a picture of how small businesses were impacted by COVID-19 in 2020, and more.

With deadlines approaching for progress on an international agreement, different tax jurisdictions are chipping away at various obstacles to their adoption.

With social media and the internet multiplying the ways people can give, the rules are more important than ever.

A federal appeals court has affirmed a district court’s decision that gave priority to an Internal Revenue Service levy on a decedent’s estate over the decedent’s children’s rights under Louisiana law.

'There have been some tax seasons when I questioned my intelligence for choosing this profession, but this one didn’t give me that feeling,' said one preparer.

March saw the release of an OECD framework and a Biden executive order that set the tone for digital assets.

The unanimous decision overturned a Tax Court refusal to hear a taxpayer’s challenge to an IRS assessment that came one day late.

Yet another district court has ruled against a federal ban on states’ lowering taxes with pandemic relief money.

Clients who moved their work between states due to the pandemic may find taxing authorities eyeing them more closely.

The state’s Supreme Court agreed with the satellite radio company’s method of sourcing its subscription revenue.

A district court has vacated IRS Notice 2016-66, which designated micro-captive insurance arrangements as “transactions of interest,” and thus reportable.

Backlogs at the IRS and bearing bad news can be challenging, but it’s no more than preparers expected.

The service had denied deductions for eco-friendly model home because of occasional personal use by the owners.

COVID and other worldwide issues led to major changes in a wide range of taxes, according to a new report.