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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Misclassification is a perennial issue for the IRS and state taxing authorities.
August 2 -
The sale of U.S. partnership interest does not leave a foreign seller subject to U.S. tax, the court rules.
August 1 -
Congress examines a proposal that would ‘codify Quill.’
July 25 -
The Tax Court has denied a claimed charitable deduction of $33,019,000 by RERI Holdings, whose principal investor is Miami Dolphins owner Stephen Ross.
July 24 -
The Republican effort to repeal and replace Obamacare appears dead in the water -- but some experts are suggesting that this may not be the end.
July 18 -
The latest iteration of the Republican effort to repeal and replace the Affordable Care Act includes provisions designed to win over both conservative and centrist GOP members of the Senate.
July 13 -
2017 tax filings brought unusual liability claims.
July 6 -
Just because you have years of experience in an activity and have made an occasional profit at it doesn’t mean you have a profit motive, according to the Tax Court. And without a profit motive, you don’t get to deduct losses from the activity.
July 3 -
Moves for business and individual clients to make before Washington changes the code.
June 30 -
The Tax Court has ruled that the owners of the Boston Bruins professional hockey team may deduct the entire cost of away game pregame meals as a de minimis fringe benefit.
June 27 -
Senate Majority Leader Mitch McConnell, R-Ken., has released a revised version of the Better Care Reconciliation Act of 2017, originally released last week.
June 26 -
A look at the provisions of the Senate plan and how they differ from the House version of the legislation.
June 23 -
The Tax Court rules that a corporation doesn’t qualify as an ‘individual’ when it comes to tax troubles.
June 20 -
A recent ruling by the Tax Court might help soften the blow to employers confronted with income tax liability for workers that have been reclassified as employees.
June 13 -
Early timelines were ‘overly optimistic,’ but there’s still a strong possibility of change, experts say.
June 6 -
The ruling rejects the ‘software defense’ for deduction errors.
May 30 -
Representatives of the small-firm organization made their annual trip trek to D.C. to present reforms that would help members and their clients.
May 23 -
The Trump administration’s proposals may create opportunities for practitioners.
May 23 -
The Tax Court decided in favor of the Internal Revenue Service in a case involving a tax return in which a couple filed jointly, but one of the spouses was battling mental illness and didn't sign the return.
May 19 -
How to tax services like Uber and Airbnb remains up in the air, according to Bloomberg BNA's annual survey of state revenue departments.
May 16
