The IRS has for the second time in as many years included monetized installment sales on its annual …
Latest from Freeman Law
Tax Court in Brief | Belton v. Comm’r | “Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure
Petitioners, Willard Belton and Martha-Alexander Belton (Petitioners or Beltons) seeks review pursuant to section 7345(e) ……
Fraudulent Transfers | Insolvency
So this is the fourth in my expected five-part series on fraudulent transfers. In previous blogs, I laid out the basic statutory framework regarding fraudulent transfers, as well as a described generally the difference between actual and constructively fraudulent transfers…
Tax Court in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer
This is a deficiency case and a continuation of the Tax Court’s opinion in Smith v. Commissioner, which is blogged right here on ……
Maquiladora Program
In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization ……
Raising Capital & Securities Law Basics
Under federal law, the offer or sale of securities is unlawful unless the offering ……
Innocent Spouse Relief, Equitable Factors Under Section 6015(f)
This case involves whether a taxpayer is entitled to relief from joint and several ……
Conservation Easements and Retained Mineral Interests
Extra, Extra: IRS Division of Tax Exempt and Government Entities Releases FY2023 Program Letter
The IRS’s Mission is: “Provide America’s taxpayers top quality service by ……