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 and Internal Revenue Service which
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 pandemic, there were calls for
The Ninth Circuit Court of Appeals recently ruled in favor of a taxpayer subject to a non-willful civil penalty for failure to timely file an accurate Foreign Bank Account Report (FBAR), agreeing with a position advanced in a friend of the court brief written by Kostelanetz & Fink partners Caroline
John D. (Don) Fort was quoted in a recent Tax Notes article entitled “IRS Data Analytics Pros Still See Need for Human Touch,” published on March 8, 2021. Fort commented on the limits that bound the usefulness of the computerized tools that the IRS uses to select returns for audits.
Lawrence (Larry) A. Sannicandro was quoted in a recent article for Tax Notes entitled “Initial Remote Tax Court Proceedings Have Had Few Hiccups,” published on February 22, 2021. Sannicandro comments on his recent trial experience on the Tax Court’s Zoomgov platform and proffers several ways in which the remote proceedings
Lawrence (Larry) A. Sannicandro was quoted in a recent article for The Intercept entitled “Prisons Are Skimming Big Chunks of CARES Act Stimulus Checks,” published on February 17, 2021. Sannicandro comments on how some prisons have garnished funds from CARES Act stimulus checks that were issued to prisoners. The article
