On April 30, 2022, Freeman Law posted my blog that provided a brief overview of international students in the U.S. pursuant to an F-1 visa and the limited circumstances under which those visa-holders may work in the U.S. See International
Bankruptcy
You Received an IRS LT11 Notice (or Letter 1058), Now What?
IRS LT11 Notices (“LT11”) and Letters 1058 are no laughing matter. The IRS issues these particular “final” notices to taxpayers before it takes certain levy actions. Taxpayers must pay attention to these notices, as well as others, and understand their…
Violations of the Bankruptcy Discharge Injunction
The recent case of In re Micah Cade McKinney, Case No. 21-50046-rlj-11 (Bankr. N.D. Tex., April 28, 2022) provides insight as to violations of the bankruptcy discharge injunction.
Contempt litigation in bankruptcy court is occasionally driven by intentional, willful conduct on…
Hedge Funds 101: An Introduction to Tax Issues
Hedge Funds and Taxes
Hedge funds provide a vehicle to pool private capital for investment in stocks, securities and financial derivatives. While hedge funds take on many different structures—including master-feeder, parallel, or fund-of-funds structures—they share many similar tax considerations.
Hedge…
Tax Court in Brief | Wolfson v. Commissioner | Collection Due Process and Review of Settlement Officer Performance of Duty
By Freeman Law
The Tax Court in Brief – May 2nd – May 6th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Tax Court in Brief | Podlucky v. Commissioner | $34M Jewelry in a Secret Room, Constructive Receipt, Innocent Spouse, and Putative Monks
By Freeman Law
The Tax Court in Brief – May 2nd – May 6th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Tax Court in Brief | Mazzei v. Commissioner | Law of the Case, Prevailing Party, and “Substantially Justified”
By Freeman Law
The Tax Court in Brief – May 2nd – May 6th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel
By Freeman Law
The Tax Court in Brief – May 2nd – May 6th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Tax Court in Brief | Mighty v. Commissioner | Collection Due Process and 1,862 Days from Notice of Deficiency to Determination
By Freeman Law
The Tax Court in Brief – May 2nd – May 6th, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to…
Syndicated Conservation Easements — National News Coverage and IRS Scrutiny Continues
On May 2, 2022, the Wall Street Journal published two detailed articles authored by Richard Rubin on the subject of syndicated conservation easements: Conservation Tax-Break Deals Keep Flowing Despite IRS Crackdown (WSJ 2022.05.02) and How a Georgia Pine Farm Became…