By Bryan C. Skarlatos and Caroline Rule Journal of the American Academy of Matrimonial Lawyers Volume 33 Issue 2 (2021) When it comes to unreported foreign bank accounts, there is good news and bad news. The good news is that a previously unreported foreign bank
By Lawrence (Larry) Sannicandro Tax Notes State Volume 100 (posted on April 5, 2021) In the wake of major social and racial change, many organizations are making a concerted effort to promote diversity, inclusiveness, and equality in the workplace. These efforts are commendable, but more
Robert M. Russell was quoted in a recent Law360 article entitled “Speed of TCJA Passage May Handicap Treasury in Disputes,” published on March 31, 2021. Russell observes that the swift passage of the TCJA has led to a host of regulatory disputes with the Treasury
By Dan Davidson and Destiny Reese PLI Chronicle March 2021 Issue Over 70% of federal tax filings in 2019—including almost 90% of individual income tax returns—were filed electronically. Yet, as tax practitioners know, many federal tax forms continue to require “wet” signatures. Even before the COVID-19
Caroline D. Ciraolo was quoted in a recent Tax Notes article entitled “Practitioners Fear Pandemic’s Impact on Voluntary Disclosures,” published on March 25, 2021. The article focuses on discussion from a recent panel hosted by the District of Columbia Bar Taxation Community entitled “IRS Undeterred:
Michael Sardar was quoted in a recent Bloomberg Tax article entitled “Tax Attorneys Hope for Congress to Expand Reach of Tax Court,” published on January 29, 2021. Sardar discusses how Congress could pass legislation that would allow for the U.S. Tax Court to take on
Megan L. Brackney was quoted in a recent Tax Notes article entitled “Future Easement Charges Could Pivot on Economic Substance Questions,” published on January 29, 2021. Brackney discusses the potential future nature of syndicated easement charges and the legal issues facing easement promoters. The article
Robert M. Russell was quoted in a recent Tax Notes article entitled “LB&I Campaigns Aim to Advise Taxpayers, Not Increase Audits,” published on January 29, 2021. Russell observes that some LB&I compliance campaign treatment streams have raised questions from taxpayers. The article notes: Robert Russell
Caroline D. Ciraolo and Paul Butler were quoted in a recent Law360 article entitled “Pa. Judge’s Ruling in FBAR Case Could Add to Gov’t Arsenal,” published on January 25, 2021. Ciraolo and Butler discuss the implications of a recent court ruling on the imposition of
Robert M. Russell was quoted in a Tax Notes article entitled “Transition Tax Campaign’s Focus on E&P Concerns Practitioners,” published on December 3, 2020. Russell observes that return preparers were concerned about the starting point of determining E&P, given that taxpayers may not possess the
