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A Syndicated Conservation Easement Deal With Substance

A Syndicated Conservation Easement Deal With Substance

Originally published on Forbes.com Judge Robert Goeke of the United States Tax Court approved a $17.5 million 2012 charitable deduction disallowance in the case of Glade Creek Limited Partnership.  He went a little easier on the penalties than the IRS had proposed. ...

Ryan LLC – Tax Consulting Firm That Let Go Of CPA Brand

Originally published on Forbes.com. Dallas skyline. Photo credit Derek Evatt. G. Brint Ryan and Ryan LLC may be transforming the way high end tax practice is done.  And it does not appear that the industry is noticing.  Ryan’s recent (September 15) $4.25 million...
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)....