The international business community has witnessed an increase in US tax enforcement activity arising from individual whistleblower claims filed with the US Internal Revenue Service.

For example, suppose that Lydia and Lawrence traditionally give $20,000 per year to charity.

The Health Information Technology for Economic and Clinical Health Act of 2009 expanded the protections provided under the Health Insurance Portability and Accountability Act of 1996 for the privacy and security of certain protected health information.

In Revenue Procedure 2016-37, the IRS formally announced the elimination, effective January 1, 2017, of the five-year remedial amendment cycle system for individually designed, qualified retirement plans.

Last fall, Facebook announced a disclosure program for users of its platform specifically aimed at requiring disclosures for election-related advertising.

The Bipartisan Budget Act of 2015 fundamentally changed the rules by which partnerships, and entities taxed as partnerships, interact with the Internal Revenue Service in an audit or litigation.

Following a setback in federal court earlier this year, the Treasury and the Internal Revenue Service ("IRS") have proposed to amend their regulations to reassign authority within the IRS to approve various aspects of church tax inquiries and examinations.

When the government conducts tax investigations into a series of common transactions entered into by numerous taxpayers, it often issues document demands to third parties who may have facilitated such transactions...

For many individuals, it will be advantageous to pay bills for nonbusiness tax preparation and tax advice before the end of 2017.

The new rules generally do not apply to obligations in place before October 5, 2016 unless they are modified.

A qualified Roth contribution program is an optional plan design feature allowing participants in 401(k), 403(b), and governmental 457(b) plans to accumulate after-tax retirement savings...

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff" legislation.

The American Taxpayer Relief Act of 2012, Congress's partial solution to avert the "fiscal cliff", was signed into law by President Obama on January 2, 2013.

On September 24, 2012, the Department of Treasury and the IRS issued proposed regulations governing the procedures used by private foundations for making a "good faith" determination as to whether a foreign grantee is the equivalent of a U.S. public charity.

U.S. Shareholders of controlled foreign corporations should be aware that proposed regulations issued on June 14, 2019, could significantly alter how the new Global Intangible Low-Taxed Income regime ...

Recent changes in the tax law make 2020 an ideal time to review the beneficiary designations on your retirement accounts.

House and Senate leaders yesterday released separate versions of the "DISCLOSE Act," major campaign finance legislation meant as a response to the recent and controversial U.S. Supreme Court decision in Citizens United.

This past weekend, President Donald Trump signed an Executive Order requiring all new appointees in his Administration to sign an ethics pledge that contains special "revolving door" and gift restrictions.

The DOJ has stepped up enforcement of FARA in recent years and has put much of its more recent focus on pressing Chinese and Russian state-run media companies to register as foreign agents under the Act.

Jonathan Black was interviewed for People in Tax section of ABA Tax Times Fall 2023 issue published on January 14, 2023.