Roger Russell is a senior editor at Accounting Today. He focuses on tax developments and compliance, and professional liability issues affecting CPAs. He is a tax attorney and has been a researcher and analyst at several major tax publishing companies.
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Confusion over reform legislation will bring clients in -- but it won't guarantee that they return.
January 9 -
A roundup of influential and important legal decisions from the past year.
January 2 -
A High Court case examines what, exactly, ‘impeding or obstructing’ the IRS means.
December 27 -
The GOP tax reform act will create plenty of work for practitioners.
December 19 -
Assuming the GOP bill passes, it will still need to be implemented, and a technical corrections bill issued.
By Daniel Hood and Roger RussellDecember 16 -
Young businesses have until Dec. 31, 2017, to offset research costs from 2016 against their payroll tax liability.
December 12 -
For Carl J. Marinello II, the omnibus clause, or “uber” clause, in Code section 7212(a) had the effect of turning his failures to file tax returns over a period of years from misdemeanors into a felony.
December 6 -
Potential code changes call for action before Dec. 30.
December 5 -
The tax reform bills passed by the House, and soon to be passed by the Senate, have many similarities. And you can count on measures that are the same in both bills to end up in the final version to be signed by the President.
November 30 -
The state is trying to duplicate its success with movies by offering breaks to the music business.
November 28 -
Major differences on the treatment of these businesses divide the House and Senate reform bills
November 21 -
For this tax season, it looks like the reporting requirements remain in full swing.
November 21 -
Differences with the as-yet-unpassed Senate bill need to be reconciled.
By Michael Cohn and Roger RussellNovember 16 -
The House passed tax reform legislation Thursday by a vote of 227-205, with 13 Republicans voting against the bill, as the Senate Finance Committee continued debating and marking up a significantly different version of the bill.
By Michael Cohn and Roger RussellNovember 16 -
Key stumbling blocks remain for tax reform, including a ticking clock, differences in key provisions, and the cost.
November 14 -
The chairman’s mark-up of the act is only the start of the wrangling.
November 6 -
The complexities proposed in the Tax Cuts and Jobs Act gives practitioners plenty to talk to their clients about.
November 3 -
What to look for in the legislative proposal due out Thursday.
October 31 -
The Treasury aims to kill proposed Section 2704 rules
October 31 -
House passage of the Senate budget resolution opens the door to wrangling next week.
October 26
















