General Supreme Court Rules that Tax Sale Prices and Not Fair Market Value Set the Baseline for Just Compensation By Michelle Levin and Benjamin Strong
Employee Retention Credits General IRS A Win for ERC Claimants: Federal Court Says the IRS Set the Bar Too High By Michelle Levin and Ryder Winborn
General IRS Substantiation Matters: Lessons from the Tax Court’s Decision in Simmons v. Commissioner By Ronald Levitt and Emily Ellis
Employee Retention Credits General IRS The IRS Doesn’t Like Writing Checks Either By Michelle Levin, Ronald Levitt, Emily Ellis, and Benjamin Strong
General IRS Puerto Rico Act 60 Under Fire: Senate Finance Committee Targets Legal Tax Opinions Advising Wealthy Investors By Gregory Rhodes and Olla Jaraysi
General IRS Who’s Responsible When Your E-Filed Return Never Reaches the IRS? By Michelle Levin and Carneil Wilson
General IRS Disaster Recovery: IRS May be Forced to Refund Interest and Penalties Which Accrued During COVID-19 By Gregory Rhodes, Sidney Jackson, and Emily Ellis
General IRS When “Neither Snow Nor Rain” Is the Problem—It’s the Postmark By Michelle Levin and Carneil Wilson
General IRS Form Over Function: Sirius Solutions and the Fifth Circuit’s Reversal of the Tax Court on Self-Employment Tax Exception for “Limited Partners” By Ross Cohen, Helen Cooper, Ross Cohen, and Lucy McAfee
General IRS Key Federal Tax Updates Shaping 2026 By Mark A. Loyd, Gregory Rhodes, Helen Cooper, Sidney Jackson, and Lucy McAfee
General IRS Juries, Penalties, and Timing: Post-Jarkesy Fault Lines of IRS Assessments By Michelle Levin, Sarah Green, and Olla Jaraysi
General IRS Transfer Pricing Another [Treasury Regulation] Bites the Dust, Part 1 of 4 By Michelle Levin, Logan Abernathy, and Emily Ellis
