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…

This is a deficiency case and a continuation of the Tax Court’s opinion in Smith v. Commissioner, which is blogged right here on ……

In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization ……

Under federal law, the offer or sale of securities is unlawful unless the offering ……

This case involves whether a taxpayer is entitled to relief from joint and several ……

The IRS’s Mission is: “Provide America’s taxpayers top quality service by ……