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Is A Major IRS Crackdown On Partnerships Looming?

Is A Major IRS Crackdown On Partnerships Looming?

Originally published on Forbes.com. The IRS put something exciting on Page 30 of the draft 2020 Instructions for Form 1065. I am going to try to explain why this is important to anybody other than the few thousand people who take this stuff seriously. In 2017 there...
Education Of A Tax Court Judge

Education Of A Tax Court Judge

Originally published on Forbes.com. In a recent interview, Judge Albert Lauber of the United States Tax Court told me that he is a textualist. And you may find what in his education influences his textualism surprising. It was the study of classical languages,...
Tax Court Will Go Dark For December

Tax Court Will Go Dark For December

Originally published on Forbes.com. I just picked up on an extraordinary piece of news that has been around for nearly a week with little notice. The Tax Court will be launching a new case management system called DAWSON (Docket Access Within a Secure Online Network)....
Trump Seven Springs Easement Deduction May Be Reasonable

Trump Seven Springs Easement Deduction May Be Reasonable

Originally published on Forbes.com. It was only a matter of time before the scandal over conservation easements finally landed on our President. The Washington Post has – Trump got a $21 million tax break for saving the forest outside his New York mansion. Now...

Proposed Bill Will Not End Conservation Easement Tax Abuse

Originally published on Forbes.com. Senators Grassley, Daines and Roberts have introduced a bill to “end abuse of conservation easements”. The Charitable Conservation Easement Program Integrity Act of 2020 is an update to a previously introduced bill that has been...