Note: In accordance with IRS Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service, the information on this website is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute or other purposes.

Bankruptcy & Insolvency

Automatic Stay Forbids Commencement of Tax Court Case

Corporate and Shareholder Reporting

Deferred Compensation for Executives under Sec. 409A (Part II) by Stuart R. Singer    

IRA Valued Without Discount for Anticipated Tax Liability

Foreign Income & Taxpayers

U.S. Companies Take “Aim” at the U.K. Stock Market

Gains & Losses

Gains on Sales of QSB Stock in Light of Secs. 1045 and 1202

ISOs and AMT: Improving the Odds when Gambling with the IRS

The Advantages of Selling Appreciated Assets via a Structured Sale by Robert W. Wood

Additional Extension of Time to File for Taxpayers Out of U.S.

Limits on Rulings on NQSOs in Divorce

TIPRA Covers Some Issues, Neglects Others

SEC Approves PCAOB Rules for Tax Services

Financial Service Organizations’ Coordinated Effort

Avoiding Substantial Penalties by Properly Reporting Damage Awards and Settlements

Taking Advantage of a Corporation’s Early Losses by Electing S Status