Article: Since the enactment of the Administrative Dispute Resolution Act in 1990, the IRS has been increasingly eager to settle disputes through alternative means such as arbitration and mediation.
Published on March 18, 2013

Large Business and International Examination Process Changes

Article: The IRS Large Business and International (LB&I) Division has focused on improving the quality, efficiency, and effectiveness of the overall compliance and examination process for LB&I taxpayers.
Published on August 24, 2012

Statute of Limitation Individuals and U.S.-Source Income

Article: This item describes some of the unusual situations that arise under federal income tax statutes of limitation.
Published on April 17, 2012

Concerns About CPA Letters to Third Parties

Article: A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own?
Published on May 14, 2010

One-Year Extension of the ARRA Grant for Specified Energy Property

Article: This item provides an overview of the Section 1603 renewable energy grant program, which was extended for one year by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
Published on June 16, 2011

Using an Offer in Compromise

Article: In these economic times, more taxpayers are not able to fully pay their federal income taxes when due. There are several methods that may be used to pay tax liabilities in this situation, one of which is an offer in compromise.
Published on July 01, 2010

Current Leading Practices for Structuring the Family Office

Article: This article explores certain structural attributes of the family office in an attempt to identify some leading practices for families (and their advisers). These structural attributes are organized into four categories: (1) ownership and governance, (2) scope of services provided, (3) capital structure and funding, and (4) entity selection and
Published on April 17, 2012

Current Developments in Partners and Partnerships

Article: This article reviews and analyzes recent rulings and decisions involving partnerships.
Published on January 28, 2011

Individual Taxation Developments

Article: This article covers recent developments affecting individual taxation. The items are arranged in Code section order
Published on March 18, 2013

IRS Cracking Down on Government Settlements

Article: The IRS’s Large and Mid-Sized Business Division has issued an Industry Director Directive to its employees on the deductibility of settlement payments made under a settlement with the Department of Justice for violations of the Fair Claims Act and the Environmental Protection Agency for supplemental or beneficial environmental projects.
Published on May 10, 2010

Significant Recent Developments in Estate Planning (Part I)

Article: This article examines developments in estate, gift, and generation-skipping tax planning and compliance between June 2009 and May 2010.
Published on January 28, 2011

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