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In the most recent edition of "The Taxpayers' Advocate", Michael A. Jacobs, Robert E. Weyman, Brent Beissel, and Jack Trachtenberg of Reed Smith LLP discuss the Massachsuetts Commissioner of Revenue's use of the sham transaction doctrine.

K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations.

Issues discussed during the hearing include the IRS's information technology needs, the agency's staffing challenges and its efforts to combat tax evasion and reduce the tax gap.

The Internal Revenue Service's struggles in the face of limited resources are well-documented. Over the past decade, the IRS's budget has increased only 9%...

The Tax Technical Corrections Process - Video

US fashion companies owned by foreign parent companies routinely encounter transfer pricing issues.

Louisiana Senate Bill No. 196 extends critical tax appeal deadlines from 60 to 90 days for both state and parish-level assessments, as well as for appeals of denied refund claims by the Department.

"Transfer Of Partnership Interest For Services Revisited - Part I"

"Transfer Of Partnership Interest For Services Revisited - Part II," By Leigh Griffith, Taxes Magazine

On December 1, 2014, the U.S. Treasury Department announced that countries that have reached FATCA inter-governmental agreements (IGAs) in substance but have not signed the agreements by the December 31 deadline will, under some conditions, still be treated as having intergovernmental agreements in effect.

The U.S. Department of the Treasury and IRS released proposed regulations on Jan. 10, 2025, regarding the qualified commercial clean vehicle credit...

This proposed regulation was very unpopular among tax practitioners and its withdrawal is viewed as a positive change.

Peter Barnes wrote the article "Turning Point: A Century of International Tax Policy Flies toward a Sharp Curve" for IBFD Talking Points.

The Chancellor of the Exchequer delivered the UK Budget for 2025 on 26 November 2025.

In 2018, Congress passed legislation and the IRS issued proposed regulations relaxing the requirements for 401(k) plan hardship distributions.

In December 2020, the United States Tax Court will be launching DAWSON (Docket Access Within a Secure Online Network), the Court's new case management system.

In response to the LAA's proposals, a handful of industry groups and individual taxpayers filed rebuttals objecting to the LAA's proposals.