Roger Russell

Members of NCCPAP, the National Conference of CPA Practitioners, made their views known to congressional staff and IRS officials during meetings in Washington D.C. last week.

The Supreme Court declined to hear a case involving a couple who owed more than $22,000 in unpaid taxes to the Internal Revenue Service, lost their case in Tax Court and then argued that the Tax Court violated the U.S. Constitution.

The Supreme Court struck down the state of Maryland’s practice of taxing a resident’s income that was earned and already taxed in another state without providing a full tax credit, ruling Monday that the practice violates the Constitution.

Lawmakers have introduced legislation that would provide a month-long safe harbor from income tax and withholding requirements for traveling employees and their employers.

Popular at times in the past, but perhaps out of favor more recently, QPRTs (Qualified Personal Residence Trusts) may be an idea whose time has returned.

In a case that could have repercussions for the taxation of professional athletes, the Supreme Court of Ohio handed down a ruling that provoked a response citing the New England Patriots’ “Deflategate” scandal.

Companies with non-U.S. earnings parked overseas should start contemplating what they will do with the money if tax repatriation legislation is passed.

PricewaterhouseCoopers’ latest Trendsetter Barometer—a quarterly survey of top executive officers at privately held U.S. businesses—has something positive in it for everyone, according to Ken Esch, the PwC Private Company Services partner who conducted the survey.

Ideas for tax reform abound, though the prospects are not as bright as they once were.

An OECD initiative on tax evasion is causing ripples around the world

In a case of first impression before the Delaware Chancery Court, the defense of in pari delicto was applied in favor of an auditor/accounting firm to defeat claims brought by the receiver of several insolvent insurance companies.

“The business tax system today is inefficient, overly complex, and too riddled with loopholes,” said Mark Mazur, assistant secretary for tax policy at the U.S. Department of Treasury.

It’s no surprise that tax rates affect economic behavior.

As the pace of serious discussions on tax reform picks up, it is evident that small businesses and global multinationals are making their voices heard, while the middle market is getting lost in the shuffle.

Uncovering the multiple ways that your firm is vulnerable to liability claims

A recent Tax Court case found a taxpayer liable for a trust fund recovery penalty over the unpaid employment taxes of a partnership of which he was no longer a partner.

As we get into the final stretch of filing season, it is fulfilling the predictions made at the start.

Although Republicans are outlining a proposal to provide an “off ramp” for states and consumers to exit the Affordable Care Act, and the Supreme Court is hearing oral arguments on a legal challenge to the federally-operated health exchange, state exchanges have been up and running.

If a taxing entity changes its tax law to retroactively include a transaction, should the hapless taxpayer be bound by the new rule?

A federal appeals court has sided with the Internal Revenue Service in a case involving a war resister who refused to pay taxes.