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Top Ten Changes In The Taxpayer First Act of 2019

By Sidney Kess and Steven I. Hurok The CPA Journal September 2019 On July 1, 2019, President Trump signed into law the Taxpayer First Act of 2019 (TFA), enacting changes to the IRS’s organizational structure, customer service, enforcement procedures, management of information technology, and use of

MARITAL PRIVILEGES

By Caroline Rule The Journal of the Section of Litigation Vol. 45 No. 4 Summer 2019 Marriage is perplexing, and the marital privileges even more so. Contradictory views determine when they apply and what they protect. In many states, statutes, rather than case law, govern, but

Explaining the New Landscape for Charitable Tax Breaks

By Sidney Kess and James R. Grimaldi The CPA Journal August 2019 At first glance, the Tax Cuts and Jobs Act of 2017 (TCJA) had little direct impact on the tax treatment of charitable giving. Drilling down, however, it has significantly affected donation-related tax benefits.