
Claiming a Theft Loss? Be Careful, Tax Court Decision Shows... [ read ]
Matthew L. Roberts examines the IRS's guidance on theft loss deductions in light of a recent Tax Court decision. Mr. Roberts discusses key lessons from Potts v. Commissioner and some potential steps taxpayers can take to prove their theft loss deductions.
The Underrated Power of Tax Court Rule 124 in Tax Exempt Status Revocation Cases... [ read ]
Jeffrey M. Glassman discusses insights from a panel on Challenging Revocations to Tax-Exempt Status, including a practical suggestion from a Tax Court judge that could help organizations resolve these cases more efficiently.
IRS Unexpectedly Releases Guidance on ERC Limitations Under OBBA... [ read ]
Anthony P. Daddino dives into the IRS's newly released Fact Sheet 2025-07, which provides FAQs on the Employee Retention Credit (ERC) limitations enacted under the One Big Beautiful Bill (OBBA).
The Good, the Bad, and the Ugly: The Impact of the Goverment Shutdown on Taxpayers and the IRS... [ read ]
Firm partner Joel N. Crouch explores "The Good, the Bad, and the Ugly" of the ongoing federal government shutdown and its impact on both taxpayers and the IRS.
Government Shutdown Could Require More ERC Lawsuits - And Form 907 May Offer No Relief... [ read ]
Jeffrey M. Glassman examines how the ongoing federal government shutdown is disrupting IRS operations and what it means for employers with pending ERC refund claims.
IRS Faces Jarkesy Fallout: Tax Penalties Under Constitutional Scrutiny... [ read ]
Matthew L. Roberts breaks down how taxpayers are invoking the Supreme Court's Jarkesy decision to challenge IRS- imposed penalties on Seventh Amendment grounds.
FBAR Penalty Struck Down on Seventh Amendment Concerns... [ read ]
Matthew L. Roberts examines a recent Northern District of Texas decision striking down IRS-imposed FBAR penalties on Seventh Amendment grounds. Building on the Supreme Court's 2024 Jarkesy ruling, the court in U.S. v. Sagoo concluded that the Government's FBAR collection process, where the IRS acted as "prosecutor, jury, and judge," violated taxpayers' constitutional right to a jury trial
Three OBBBA Provisions You Should Know for 2025... [ read ]
Matthew L. Roberts dives into three major tax provisions in the recently enacted One Big Beautiful Bill Act (OBBBA) that businesses need to know for 2025.
The Newly Formed 15th Court of Appeals Issues First Tax-Related Decision Involving the Texas Comptroller Holding that a Tax Lien Did Not Apply to Taxpayers' Homestead... [ read ]
The recently formed 15th Court of Appeals in Texas recently issued its first tax-related decision involving the Texas Comptroller. David E. Colmenero and Alex J. Pilawski discuss the court's holding which determined that a notice of tax lien filed by the Texas Comptroller did not attach to the taxpayers' homestead.
Tax Issues Every NIL Athlete Should Know... [ read ]
Joel N. Crouch breaks down the tax challenges student-athletes face as they enter the world of Name, Image, and Likeness (NIL) deals. From self-employment taxes and estimated payments to multi-state filing obligations and the treatment of free gear or perks, he highlights the key issues every NIL athlete needs to understand.






