The Texas Whistleblower Act
The Texas Whistleblower Act (Act) was adopted “amidst a growing sense throughout the country that ‘mismanagement in the public sector’” was a growing public concern, and that “employees who disclose mismanagement deserve legal protection.” Neighborhood Centers,
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A Primer on the Employee Retention Credit (ERC)
The Employee Retention Credit – Introduction.
Congress acted quickly during the worldwide COVID-19 pandemic to provide hiring and other economic incentives to employers. One particularly helpful relief provision—the employee retention credit (“ERC”)—provided employers with potentially refundable credits for wages that…
Bills of Review in Texas
By Freeman Law
What is a Bill of Review?
A bill of review is an equitable proceeding, seeking to set aside a prior judgment that is no longer subject to challenge by a motion for new trial or appeal. Although it is an…
Texas Courts and The Doctrine of Res Judicata
By Freeman Law
Texas Courts and The Doctrine of Res Judicata
The doctrine of res judicata, or claim preclusion, bars a second action by parties and those in privity with them on matters actually litigated in a previous suit, as well as claims that could…
Tax Court in Brief | Genecure, LLC v. Commissioner | Capital Expenses, QTDP Recapture Tax, Fraud-Related Penalty Requirements
By Freeman Law
The Tax Court in Brief – May 23rd – May 27th, 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 | Albrecht v. Commissioner | Charitable Contributions and Contemporaneous Written Acknowledgements
By Freeman Law
The Tax Court in Brief – May 23rd – May 27th, 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…
Exempt Payments to Non-Resident Aliens and Federal Withholding
Exempt Payments to Non-Resident Aliens and Federal Withholding
Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions. Wages paid to non-resident aliens are generally subject to reporting requirements…
Tax Exemption and Unrelated Business Income Tax (UBIT): Rules, Modifications and Exceptions (Part 2 of 3)
This Insights blog is Part 2 of a 3-Part series focused on the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code (the “Code”).
Part 1—Tax Exemption…
Dischargeability of Divorce-Related Debts
Subsection (15) of Section 523(a) was added to the Bankruptcy Code in the Bankruptcy Reform Act of 1994 to expand the Section 523(a)(5) exception to discharge for marital debts. Section 523(a)(15) provides that an individual is not discharged from any…
You Received an IRS Notice CP2000, Now What?
You might receive an IRS Notice CP2000 (“CP2000”) in the mail. The IRS issues these particular notices to taxpayers based on discrepancies between tax return reporting and third-party reporting. Taxpayers must pay attention to these notices, as well as others,…