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.

Many international students present in the U.S. on an F-1 visa are eager to jump out of the classroom into the U.S. workforce.

Freeman Law is privileged and proud to serve as outside counsel to various engineering, architectural, and other professional services firms.

So this is the fifth and final installment of my five-part series on fraudulent transfers. In previous blogs, I laid out the basic statutory framework regarding fraudulent transfers, as well...

Micro-captive insurance arrangements are an area of focus for the IRS. As we have discussed in our prior post discussing Avrahami v. Commissioner, 149 T.C. No. 7 (2017), micro-captive insurance arrangements...

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.

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.

Web3.0 and the rise of decentralized technologies such as blockchain, cryptocurrencies, and non-fungible tokens raise new and complicated legal issues. As discussed in more detail in our prior post...

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.

A plea to the jurisdiction challenges the trial court's power to exercise subject-matter jurisdiction. The plea is a "dilatory" plea that is typically used to defeat a plaintiff's cause of action without regard to whether the claims have any merit.

Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions.

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.

This year the extended tax filing deadline for U.S. citizens or residents, sole proprietorships, C corporations, and single-owner LLCs is Monday, October 17, 2022.

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.

The IRS informed them their failure to report such income.

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.

Capital raising involves significant legal risks and complex securities law issues. All sorts of ownership interests sold in exchange for investments and payment rights constitute "securities"...

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.

In this ruling, a corporation's I.R.C. § 501(c)(3) tax exempt status was under scrutiny.

The case before the Supreme Court deals with two separate cases, consolidated for argument before the Court of Appeals for the Third Circuit and were heard en banc: Commissioner v. Glenshaw Glass Co. and...