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  • Article

    Tax Court In Brief | Kelly v. Commissioner | First-Time Abatement, Failure To File, And Failed Leniency

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Barrington v. Commissioner | Guilty Plea To Determine Tax Liability And Constructive Divident Versus Compensation

    From October 2001 to July 2002, John Stewart Jakows served time in prison for a felony conviction for forgery and theft.
    United StatesCorporate/Commercial Law
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Deitch v. Comm'r; And Barry v. Comm'r | Deductible Interest Under IRC 163

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Metz v. Commissioner | Interplay Of Criminal Tax, Civil Tax, And Civil Penalties

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    A Wave Of New Data Privacy Laws: Should You Update Your Privacy Policies And Practices?

    Are your privacy policy and practices adequate? Given a new wave of state-level data privacy laws, companies that collect customer information should consider whether updates are required.
    United StatesPrivacy
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Kinney v. Commissioner | Schedule C Deductions Legal Fees, Insurance, Car And Travel Expenses

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Hatfield v. Commissioner | Frivolous Arguments

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Johnson v. Comm'r | Section 179D Energy Efficient Building Property Deduction

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    The Ultra Vires Exception To Sovereign Immunity In Texas

    In the absence of a waiver or consent, state government entities and their employees generally enjoy immunity from liability while acting within the scope of their employment.
    United StatesLitigation, Mediation & Arbitration
    Freeman Law
    Freeman Law
  • Article

    Texas Deceptive Trade Practices Act Claims

    Texas law prohibits businesses from engaging in deceptive trade practices.
    United StatesConsumer Protection
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Clark Raymond & Co., PLLC v. Comm'r | Partnership Intangible Assets, Economic Effect And Treas. Reg. § 1.704-1

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Fields v. Comm'r | IRS Automated Underreporter Program, Gifts From Employer, Accuracy-Related Penalty

    Pursuant to 26 U.S.C. § 7463(b), this decision is not reviewable by any other court, and the opinion shall not be treated as precedent for any other case.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Hatfield v. Commissioner | Taxable Wages, Additional Taxes, And Frivolous Arguments

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Texas Tax Roundup—April 2022

    Hiya folks, and welcome back to another gripping installment of the Texas Tax Roundup.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Dern Reminds That Settlement Language Is Important In Section 104(a)(2) Physical Injury Cases

    Taxpayers initiate lawsuits for a variety of reasons. For example, a taxpayer may bring a lawsuit against a defendant for breach of contract, personal negligence, defamation, or for a litany of other claims.
    United StatesLitigation, Mediation & Arbitration
    Freeman Law
    Freeman Law
  • Article

    Filing An IRS Whistleblower Claim – Insight From Director Hinman

    The Tax Relief and Health Care Act of 2006 established the Whistleblower Office of the Internal Revenue Service ("IRS"). According to the IRS, the Whistleblower Office...
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Lim v. Comm'r | Disallowance Of Charitable Contribution Deduction For Lack Of Qualified Appraisal; Reasonable Cause Exception

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Worker Classification: Employee Or Contractor?

    Worker classification is one of the most common, recurring tax disputes. At its most basic level, the question boils down to this: Is the worker an employee or an independent contractor?
    United StatesEmployment and HR
    Freeman Law
    Freeman Law
  • Article

    IRS Voluntary Disclosures And Criminal Employment Tax Violations

    Taxpayers who employ workers have obligations under federal law to withhold and remit federal employment taxes to the IRS. In addition to this withholding and payment requirement...
    United StatesTax
    Freeman Law
    Freeman Law
  • Article

    Tax Court In Brief | Continuing Life Communities Thousand Oaks LLC v. Comm'r | IRS Discretion To Change Methods Of Accounting And Abuse Of Discretion

    Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
    United StatesTax
    Freeman Law
    Freeman Law

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