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    PTIN Fees Are Valid, Federal Court Holds

    Article The Eleventh Circuit held that the fee the IRS charges to issue PTINs to tax return preparers, who are required to use the PTINs on returns they prepare, is valid
    Published on August 01, 2012

    Fiduciary Fee Unbundling Rules Delayed Until 2015

    Article In response to a comment that the current effective date of the new rules on fiduciary fees does not give fiduciaries enough time to implement them, the IRS amended T.D. 9664 to delay the date
    Published on October 01, 2014

    User Fees for Installment Agreements and Offers in Compromise to Go Up

    Article The IRS issued proposed regulations to raise user fees for installment agreements and for offers in compromise
    Published on November 01, 2013

    Director Fees May Be Subject to Self-Employment Tax

    Article The Tax Court in Blodgett, T.C. Memo. 2012-298, provided useful information to determine corporate directors' income classification when the initial answer may be unclear.
    Published on April 01, 2014

    When Plaintiffs in Class Actions Pay Tax on Attorneys Fees

    Article The taxation of attorneys’ fees in opt-out class actions has become relatively clear, as long as certain elements are established. In opt-in cases, class members risk being tagged with income in the...
    Published on November 01, 2008

    Guidance on Unbundling Trust Fees

    Article The IRS announced that for tax years beginning before January 1, 2008, nongrantor trusts and estates would not be required to unbundle their fiduciary fees to determine what portion is subject to the Sec. 67(a) 2% threshold for itemized deductions
    Published on March 01, 2009

    Engagement Letter Fairness Opinion Fee Language May Affect Fees Taxation

    Article Language used in investment banker (IB) engagement letters to implement fee payment arrangements can significantly affect the federal income tax treatment of such payments
    Published on June 01, 2011

    IRS Proposes PTIN Fees

    Article The IRS proposed to begin charging all authorized tax preparers a $50 user fee to obtain or renew annually a preparer tax identification number (PTIN
    Published on September 01, 2010

    Treatment of Legal Fees Incurred by Individuals

    Article This article explains the possible tax treatments of legal fees and how to determine the proper treatment
    Published on October 01, 2007

    Merger Termination Fee Deductible

    Article The Tax Court held that a termination fee paid by the taxpayer to cancel a merger agreement in order to consummate a more lucrative merger was deductible
    Published on September 01, 2009

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