Roger Russell

The Affordable Care Act will continue to provide new surprises for tax preparers and taxpayers for the foreseeable future.

It’s the time of year when investors examine their portfolio and seek to harvest built-in tax losses. But short sellers who wish to harvest their losses should keep a close eye on the calendar.

The IRS has not established a service-wide approach to managing effective authentication processes and procedures for individual taxpayers’ identities, according to a new report.

With the advent of the Nanny Tax in 1994, it became a little more complicated for a family to hire a nanny, housekeeper or senior caregiver.

The Tax Court has decided that media mogul Sumner Redstone’s 1972 transfer of stock to a trust set up for his two children was a taxable gift, but declined to impose a penalty for fraud, negligence, or failure to timely file.

In July my column for this space asked whether it was too early to start thinking about tax extenders. Now, the question might better be phrased whether it is too late.

As U.S. private companies go, so goes the nation, according to Ken Esch, Private Company Services partner at PwC.

A host of tax tips for the approaching year-end.

The Supreme Court has declined to hear an appeal of cases involving two former NFL players hit by Cleveland’s “jock tax,” which was imposed on visiting athletes according to a “games played” allocation.

Vetting the candidates’ tax positions so far

IRS budget woes are the top priorities for Andy Mattson, recently appointed AICPA committee chair of the IRS Advocacy & Relations Committee.

With Paul Ryan newly instated as House Speaker, many are saying 2016 will be the year for major tax reform, according to Matt Becker, BDO USA regional managing partner for tax services.

The sharing economy has created untold numbers of micro-entrepreneurs, who provide services through digital-age apps.

The Court of Appeals for the District of Columbia Circuit has just handed the American Institute of CPAs a victory in its dispute with the Internal Revenue Service over tax preparer credentials.

Careful planning is a must to maximize the effect of deductible assets on a business return.

A number of presidential candidates have proposed their tax policies, several of which were fleshed out by Republican candidates during Wednesday night’s debate.

Exploring the IRS’s tax settlement programs

It’s just not in the nature of most accountants to make hassle calls to taxpayer clients who are late coming in to get their returns prepared and filed.

Earlier this week, Accounting Today hosted a Web seminar on Understanding Affordable Care Act Reporting.

Small business sellers are more optimistic this year about the value of their business, while many buyers are less confident, according to BizBuySell‘s third Annual Buyer-Seller Confidence Index.