An Appearance of Impropriety in Administrative HearingsBy Alan RhineFederal Taxation, November 2025This article explores the role of administrative law judges and analyzes the possibility of bias or the appearance of impropriety under the Illinois Code of Judicial Conduct of 2023.
Tax Court Takes a Strict Stance on Procedural Deadlines Under the BBA Partnership Audit RulesBy Sandra D. Mertens & Grace SymingtonFederal Taxation, November 2025Recent Tax Court decisions, including JM Assets and Bayou Serpent, demonstrate strict enforcement of procedural deadlines. This strict adherence reinforces the importance of diligence and punctuality, safeguarding the integrity of the judicial process by emphasizing the necessity of complying with procedural requirements.
Why I Seek Out Rooms Without Lawyers—And Why You Might TooBy Ricardo SantiagoFederal Taxation, November 2025Learn about the benefits of networking outside of your usual professional circles and challenge yourself to network with non-attorneys to grow your practice.
AI and Law: An Opportunity to Improve Legal PracticeBy Damien RiehlFederal Taxation, October 2025Recent exponential leaps in advanced large language models have presented both opportunities and challenges that have the capacity to reshape the legal landscape.
Recent Changes to the IRS Office of AppealsBy Sandra D. Mertens & Grace SymingtonFederal Taxation, October 2025The Internal Revenue Service (IRS) Independent Office of Appeals is launching two initiatives aimed at increasing transparency and fairness to taxpayers: (1) a Post Appeals Mediation pilot program, and (2) making Appeals Case Memos available to share with taxpayers.
Getting Help: It’s OKFederal Taxation, September 2025Resources for lawyers who are struggling with substance abuse issues or mental health conditions.
Rural Practice Fellowship ProgramFederal Taxation, September 2025Find out more about the 2026-2027 Rural Practice Fellowship Program. Applications will close on September 19, 2025.
Tax Legislation Remains Stalled in SenateBy Philip SpeicherFederal Taxation, June 2024The Tax Relief for American Families and Workers Act of 2024 is a $78 billion bipartisan tax bill that would extend or increase certain tax benefits for families and businesses, but its future appears uncertain after stalling in the Senate.
The Corporate Transparency Act Will Be a Big Deal for Small BusinessesBy Sandra D. MertensFederal Taxation, October 2023On January 1, 2021, Congress enacted the Corporate Transparency Act, intended to prevent criminals from using companies for money laundering, corruption, tax evasion, drug trafficking, fraud, and other crimes.
Heads Up on CCA 202142010By Patrick D. OwensTrusts and Estates, December 2022The IRS caused some tax professions consternation when they issued Chief Counsel Advice 202142010.
2022 Takeaways From CPARBy Colin WalshFederal Taxation, November 2022The Centralized Partnership Audit Regime created a new system for the IRS to examine most Forms 1065.
A Guide to the Inflation Reduction Act’s Clean New Vehicle CreditBy Philip D. SpeicherFederal Taxation, November 2022The Inflation Reduction Act, which adopts tax increases that are estimated to raise approximately $640 billion in additional tax revenue, was passed by Congress and signed by the president on August 16, 2022.
Heads Up on CCA 202142010By Patrick D. OwensFederal Taxation, November 2022The IRS caused some tax professions consternation when they issued Chief Counsel Advice 202142010.
American Rescue Plan Act of 2021 - Nontaxable Unemployment BenefitsState and Local Taxation, April 2021The federally enacted American Rescue Plan Act of 2021 includes a retroactive provision making the first $10,200 per taxpayer of 2020 unemployment benefits nontaxable for individuals with modified federal adjusted gross income of less than $150,000.
Impact Fund Considerations for Charitable OrganizationsBy Colin J. WalshFederal Taxation, March 2021In recent years, impact funds have become a popular way for section 501(c)(3) charitable organizations to advance their tax exempt missions.
‘Financial Disability’ and the Suspension of the Statute of Limitation on Refund ClaimsBy Nancy Franks-StrausFederal Taxation, December 2020Although Congress intended to provide relief to taxpayers suffering from a significant mental or physical disability through the enactment of IRC § 6511(h), the strict interpretation given by the courts as to the authority of someone to act on taxpayer’s behalf has limited the application of the statute and thus limited the relief actually available to disabled taxpayers.
