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Tax Blogger Helps Get Judge To Change Decision

by | Mar 17, 2020 | Tax

  By Ellin Beltz – Own work, CC BY-SA 4.0, https://commons.wikimedia.org/w/index.php?curid=76915424 Originally published on Forbes.com. When they give out the award for extraordinary service by a tax blogger, Carlton Smith should be near the top. He noticed...
Conservation Easement Reform – 250% Is Too Much

Conservation Easement Reform – 250% Is Too Much

by | Mar 11, 2020 | Tax

This has been a big month in the struggle against abusive syndicated conservation easements. There were three Tax Court decisions disallowing over $30 Million in deductions. And now we have the IRS updated report that comes largely from the filings required by its...

If Spouse Is Behind Bars Think Before Filing Jointly

by | Mar 5, 2020 | Tax

Photo Credit Michael Coghlan Originally published on Forbes.com. Filing a joint return usually produces a lower tax than filing two separate returns. There is a disadvantage though – joint and several liability. Regardless of which half of the couple generated...
Response To Deconstruction Deduction Post

Response To Deconstruction Deduction Post

by | Mar 3, 2020 | Tax

A piece on a Tax Court decision concerning the deduction for used building material on the deconstruction, as opposed to the demolition of a building, has elicited quite a response.  The original piece was published on Forbes.com here and republished on this site...
IRS Conducts Examination Without Coordination Or Clarity

IRS Conducts Examination Without Coordination Or Clarity

by | Feb 27, 2020 | Tax

A Tax Court decision last week gives a clear demonstration of the sad state of IRS compliance efforts and a clever though fruitless argument by the taxpayer. The taxpayer was a physician, so I will refer to him as “the doctor”. You can get his actual name from the...