You Be the Tax Judge: The IRS Received the Tax Return. But Was It Filed?
An IRS agent requested a missing tax return, and the taxpayer complied. Years later, the IRS argued it was never properly filed. Who was right?
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What Are Hot Assets? Taxes From A to Z®
What are hot assets in tax law? Learn how IRC Section 751 treats certain partnership assets and why selling them can trigger ordinary income instead of capital gains.
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Keeping up with New Tax Technology Amid the Changing Tax Code
While partnerships have given Kelly many headaches, many tax professionals are drawn to them because of their notorious detail and nuance. It may not be surprising that new tax technology innovations often enter the world of partnerships before other areas of tax practice. As business and partnership complexity grows, so does the challenge of tax…
