Throughout nearly a century of case law and guidance, the benefits and burdens of ownership have remained the touchstone for ...

Although the deadline for filing a challenge to an IRS employment status determination is nonjurisdictional, an employer’s facts did not warrant equitable tolling, the Tax Court held.

On July 4, 2025, “The One Big Beautiful Bill Act” (the “Act”) was signed into law, introducing significant expansions of ...

OVERVIEW OF THE REMITTANCE TRANSFER EXCISE TAX - Do you effect transfers of funds for US residents to recipients abroad? If so, ...

Trump and the GOP are now offering a tax deduction for auto loan interest. How will it work?