Section Newsletters

Articles From James Creech

The Current State of the IRS and Future Enforcement Priorities By James Creech Federal Taxation, April 2022 IRS staffing shortfalls and COVID shutdowns have created an unacceptable backlogs of mail, unprocessed refunds, automated notices that continue despite taxpayer timely responses, and a general sense of frustration that the agency is imposing a higher burden on taxpayers than it does for itself.
IRC Section 139 Disaster Relief Payments: Maybe This Time Really Is Different By James Creech Federal Taxation, December 2020 As businesses and their advisors have had a chance to work through the Paycheck Protection Program, the Employee Retention Credit, and the family leave credits, section 139 of the Internal Revenue Code has become increasingly relevant for businesses looking for ways to aid employees and shareholders now that other forms of stimulus have dried up.
FAQs: What Do They Mean? A Look at IRS Sub-Regulatory Guidance and Substantial Authority Through the Lens of Coronavirus Relief By James Creech Federal Taxation, June 2020 Virtually all of the guidance on the three spending bills recently passed by Congress were in the form of FAQs, leading many to ask whether tax practitioners can use them to take a legal position.
Form 1040’s New Virtual Currency Question: What You Need to Know By James Creech Federal Taxation, March 2020 A look at the new question on the 2019 Form 1040 Schedule 1 that may take taxpayers and tax return preparers by surprise.
Letter from the editor By James Creech Federal Taxation, July 2017 The final letter from Editor James Creech.
Updating commuter benefits under 132(f) By James Creech Federal Taxation, July 2017 The shift from transportation to “mobility” has left the transportation fringe benefits of Internal Revenue Code Section 132(f) out of touch and in need of an update to better reflect current and future transportation options.
Letter from the editor By James Creech Federal Taxation, September 2016 A message from Editor James Creech.
What is a coordinated appeals issue? By James Creech Federal Taxation, September 2016 Known internally as Appeals Coordinated Issues, or ACI for short, they can be a peek into what the IRS considers hot topics in tax or potential areas for abuse.
IRC Section 280(e)’s impact on Illinois medical marijuana By James Creech Federal Taxation, June 2016 While the Illinois medical marijuana program faces many obstacles at the state level, its largest challenge may be the Internal Revenue code.
President Trump and the existential crisis of 7443 By James Creech Federal Taxation, June 2016 What happens when the President has a stake in litigation where he holds the power to remove the judge?
Letter from the editor By James Creech Federal Taxation, April 2016 A message from Editor James Creech.
The worst call I have ever had with the IRS… and how the agent redeemed himself By James Creech Federal Taxation, April 2016 The author recalls a recent conversation with an agent of the IRS.
1 comment (Most recent April 7, 2016)
Letter from the editor By James Creech Federal Taxation, September 2015 An introduction to the issue from Editor James Creech.
Tax treatment of monetary sanctions by the government By James Creech Federal Taxation, September 2015 With fines of all sizes becoming a day-to-day reality it is worth taking a closer look at the tax treatment of monetary penalties imposed by a governmental unit.
Letter from the editor By James Creech Federal Taxation, June 2015 An introduction to the issue from Editor James Creech.
The need for Congress to codify the Taxpayer Bill of Rights By James Creech Federal Taxation, June 2015 The author presents his arguments in favor of a Congressionally codified Taxpayer Bill of Rights.
The importance of the Taxpayer Bill of Rights By James Creech Federal Taxation, March 2015 As tax professionals we should support the Taxpayers Bill Of Rights because faith in the tax system benefits us all.
Letter from the editor By James Creech Federal Taxation, March 2015 An introduction to the issue from Editor James Creech.
Letter from the editor By James Creech Federal Taxation, December 2014 A message from Editor James Creech.
An overview of the IRS’ use of civil forfeiture based upon anti-structuring laws By James Creech Federal Taxation, December 2014 This article takes a look at both the law used by the IRS to justify using civil forfeiture and the basics of the procedural due process remedies for a client who has been subject to civil forfeiture.
Streamlined Offshore Disclosure for U.S. residents By James Creech International and Immigration Law, August 2014 The IRS has made some signification changes to offshore disclosure as part of the Foreign Account Compliance Tax Act reporting that went into effect July 1, 2014. 
Letter from the editor By James Creech Federal Taxation, July 2014 An introduction to the issue from Editor James Creech.
Streamlined Offshore Disclosure for U.S. residents By James Creech Federal Taxation, July 2014 The IRS has made some signification changes to offshore disclosure as part of the Foreign Account Compliance Tax Act reporting that went into effect July 1, 2014. 
Letter from the editor By James Creech Federal Taxation, March 2014 An introduction to the issue from Editor James Creech.
Letter from the editor By James Creech Federal Taxation, January 2014 An introduction to the issue from Editor James Creech.
An overview of the IRS Art Advisory Panel By James Creech Federal Taxation, January 2014 Since works of art are unique, and the value of an artwork can vary drastically based upon minor details, the IRS has assembled a standing panel of art experts known as the IRS Art Advisory Panel.
Pro Bono Spotlight—Serving our military: An interview with Susan E. Mitchell By James Creech Federal Taxation, January 2014 Learn how local civilian attorneys can help our nation's troops.
Letter from the editor By James Creech Federal Taxation, October 2013 An introduction to the issue from Editor James Creech.
Letter from the editor By James Creech Federal Taxation, August 2013 A message from newsletter editor James Creech.
Predicting IRS guidance after U.S. v. Windsor By James Creech Federal Taxation, August 2013 After Windsor, federal agencies must consider state law definitions of marriage when determining if granting benefits is appropriate.

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