Tax practice

An Oklahoma federal judge dealt a blow to President Barack Obama’s health-care law, invalidating IRS rules aimed at making policies affordable for consumers around the country.

Internal Revenue Service Commissioner John Koskinen told a congressional subcommittee about the IRS's progress on the Affordable Care Act and the impact that tax subsidies will have next tax season.

Affordable Care Act considerations for year-end planning.

A roundup of recent tax news.

Businesses need help fixing agency mistakes.

The Internal Revenue Service is providing more time to farmers and ranchers in 30 drought-stricken states to defer taxes on any gains from forced sales of livestock.

The Internal Revenue Service has decided not to appeal a district court case which ruled that the agency doesn’t have the authority to regulate return preparers’ contingent fee arrangements for refund claims.

The Internal Revenue Service’s collection efforts need to be improved to make sure that delinquent taxpayers residing in foreign countries comply with their U.S. tax obligations, according to a new government report.

The Internal Revenue Service could be missing out on some opportunities to collect delinquent taxes because it is not always completely researching cases before closing them as uncollectible, according to a new government report.

In October the IRS will send warning letters to preparers who appear not to be complying with due-diligence requirements for the Earned Income Tax Credit.

The European Union will step up its probe of Apple Inc.’s tax arrangements in Ireland, revealing why it suspects the iPhone maker received an unfair advantage.

You’ve left unanswered voicemails and sent a dozen ignored e-mails. On those blue-moon occasions when they actually keep appointments, you walked these clients through returns line after line, time after time.

Some of our favorite recent tax fraud cases.

The Tax Court recently upheld a ruling that patent holders must give up control of a transferred patent to treat royalty income from it as capital gains.

The Affordable Care Act and how it will affect the upcoming tax season seems to be clearer, according to Chuck McCabe.

The IRS could improve the way it picks problematic paid preparers for further enforcement actions, according to a recent report.

The federal government has filed eight civil injunction suits in Florida to shutter 192 “Loan Buy Sell Tax Services” Tax Services locations.

Highlights of some of our favorite tax-related blogs from the past week.

The Internal Revenue Service introduced Form 1023-EZ in July to streamline application for recognition of tax exemptions under Section 501(c)(3) of the Tax Code. However, the agency’s decision to streamline exempt processes has sparked criticism from large charity groups, although some have applauded the agency for introducing this program.

The IRS is warning international financial institutions complying with the Foreign Account Tax Compliance Act of an ongoing fraud.