Roger Russell

If residents of a state change domicile to another state and earn income in the new state, are they off the hook for state income tax in the state where they no longer reside?

Congress has effectively overruled the Supreme Court by extending the time period for auditing certain types of tax returns.

The Internal Revenue Service is really starting to tighten its rules on who can and cannot represent clients

Is it too early to start thinking about tax extenders? Not according to Kathleen King, managing director of Alvarez & Marshall Taxand’s Washington, D.C., office.

Takeaways from the first season of the repair regulations

In a rebuke to the Treasury and the Internal Revenue Service, the Tax Court has invalidated regulations under Section 482 of the Tax Code that require the sharing of stock-based compensation.

In a coordinated broadside at the complexity of the tax code for small business owners, both the House and Senate held hearings Wednesday with similar themes.

Happy Asker, the founder of a pizza chain based in Farmington Hills, Mich., that operated restaurants throughout Michigan, Ohio and Illinois, was sentenced last week to 50 months in prison for income and employment tax fraud.

“In every country I’ve been in, real estate is the best tax shelter,” said Tom Wheelwright, CPA, an advisor and speaker at Robert Kiyosaki’s Rich Dad Poor Dad seminars, and a contributor to Donald Trump’s Wealth Builders Program.

More than 80 percent of large corporations have been offered incentives by a state or local economic official for a new development or corporate relocation, according to a new study by Bloomberg BNA.

The New Jersey Tax Court denied Morristown Medical Center a property tax exemption because it did not operate like a non-profit.

Digital exposure is driving firms’ liability concerns

The District Court for the Northern District of Ohio denied a couple’s theft loss deduction for the worthless stock they acquired as part of a “pump and dump” scheme.

In a 5-4 ruling, the Supreme Court held in Obergefell v. Hodges that the 14th amendment requires all states to license a marriage between two persons of the same sex, and to recognize same-sex marriages validly performed out of state.

The King v Burwell decision by the Supreme Court, while leaving the status quo unchanged, nevertheless has elicited statements ranging from seasoned analysis to partisan diatribes on both sides of the issue that was litigated.

The Supreme Court, in a 6-3 decision, has upheld the tax subsidies under the Patient Protection and Affordable Care Act.

Two cases illustrate the effect that procedural rules—in these cases, statutes of limitations—have in determining the outcome of a taxpayer’s liability.

When taxpayers rent out a room on Airbnb, they may realize that any compensation they receive is subject to income tax. Lodging tax, however, is probably not on their minds.

The institute has recommended to the IRS that taxpayers making an accounting method change for mischaracterized research and experimental expenditures under Sec. 174 should compute a Sec. 481 (a) adjustment.

The House Judiciary Committee, through its Subcommittee on Regulatory Reform, Commercial and Antitrust Law, held a hearing Tuesday on nexus issues involving three bills before the Committee.