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Publications

Showing Us How To Get It Done: Nina Olson

By Caroline D. Ciraolo Pittsburgh Tax Review, University of Pittsburgh School of Law Volume 18 Issue 1 (Fall 2020) A Brilliant Mind. A Caring Heart. A Force of Nature. These are just some of the ways we have described our friend, our mentor, our champion: Nina

The New Age of International Criminal Tax Enforcement

By Caroline D. Ciraolo and John D. (Don) Fort Journal of Tax Practice & Procedure Winter 2020 Edition The current global economic landscape presents challenges for tax authorities around the world—reduced tax revenue, limited resources for compliance and enforcement, and increased risk of noncompliance. In the

When Client Relationships Don’t End Amicably

By Dan Davidson The CPA Journal December 2020/January 2021 Edition It is never pleasant when a client relationship ends on less than amicable terms. This is especially true when the relationship’s demise leads to litigation. A contract dispute that was recently litigated in bankruptcy court [In

Tax Treatment Of Liquidations Of Partnership Interests

By Eric Smith The CPA Journal December 2020/January 2021 Edition The liquidation of a partner’s entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption of the partner’s interest or a sale of such interest to