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From the Boston Tax Institute

From the Boston Tax Institute

Originally published on Passive Activities and Other Oxymorons on June 14th, 2011. ____________________________________________________________________________ Boston Tax Alert 2011-30,2011-31, 2011-32 Lu Gauthier of The Boston Tax Institute has given me permission to...
A Ruling on Fraud and Some Innocent Spouse Cases

A Ruling on Fraud and Some Innocent Spouse Cases

Originally published on Passive Activities and Other Oxymorons on June 13th, 2011. ____________________________________________________________________________ Private Letter Ruling 201114005 LLC was qualified investor for purposes of claiming theft loss deduction...
No Lady Doctor Exception to Late File Penalty

No Lady Doctor Exception to Late File Penalty

Originally published on Passive Activities and Other Oxymorons on June 10th, 2011. ____________________________________________________________________________ Pamela B. Russell v. Commissioner, TC Memo 2011-81 I’ve mentioned from time to time why I am ill...
Regards To Your Single Member LLC

Regards To Your Single Member LLC

Originally published on Passive Activities and Other Oxymorons on June 8th, 2011. ____________________________________________________________________________ CCA 201116019 One of the great simplifications of income tax law was not done by legislation but rather by...