Publications

Section Newsletter Articles From Philip D. Speicher

IRS and Tax Court penalize corporate taxpayer for using in-house professional tax return preparer By Philip D. Speicher Federal Taxation, February 2012 In the recent case of Seven W. Enterprises, Inc., & Subsidiaries, et. al. v. Comm’r, the Tax Court affirmed accuracy-related penalties proposed against a corporate taxpayer even though the taxpayer relied on the advice of an employee who is both a CPA and licensed tax attorney.
Income tax recent cases and rulings By Philip D. Speicher Federal Taxation, April 2011 A summary of recently decided cases relating to income tax.
Individual income tax update: Legislation, cases and rulings By Thomas F. Arends and Philip D. Speicher Federal Taxation, July 2009 The following outline is a summary of recent tax legislation and select cases and rulings presented by the Federal Taxation Section Council at its annual Law Ed Program, the 2009 Federal Tax Conference. The materials focus on income tax issues for individuals and sole proprietors. Also included is a summary of the newly enacted American Recovery and Reinvestment Act of 2009.  
Section 105 bankruptcy sanctions By Bradley W. Small and Philip D. Speicher Commercial Banking, Collections, and Bankruptcy, December 2005 Section 105 of the Bankruptcy Code, although used sparingly, is an alternative source of authority permitting the Bankruptcy Court to impose sanctions against those attorneys who abuse the courts or judicial process.

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