Roger Russell

The outlook on state and local tax for the coming year

Dual U.S.-Canadian citizen with private corporations need to pay attention.

The Supreme Court may be on the verge of tidying up an issue that has vexed states since the beginning of online sales—the attempt to collect tax on the sales by remote sellers into their states.

The service claimed it had six years to collect, but the three-year limit was upheld.

They dodged a number of bullets, and other code changes could spur more giving, experts say.

Confusion over reform legislation will bring clients in -- but it won't guarantee that they return.

A roundup of influential and important legal decisions from the past year.

A High Court case examines what, exactly, ‘impeding or obstructing’ the IRS means.

The GOP tax reform act will create plenty of work for practitioners.

Assuming the GOP bill passes, it will still need to be implemented, and a technical corrections bill issued.

Young businesses have until Dec. 31, 2017, to offset research costs from 2016 against their payroll tax liability.

For Carl J. Marinello II, the omnibus clause, or “uber” clause, in Code section 7212(a) had the effect of turning his failures to file tax returns over a period of years from misdemeanors into a felony.

Potential code changes call for action before Dec. 30.

The tax reform bills passed by the House, and soon to be passed by the Senate, have many similarities. And you can count on measures that are the same in both bills to end up in the final version to be signed by the President.

The state is trying to duplicate its success with movies by offering breaks to the music business.

Major differences on the treatment of these businesses divide the House and Senate reform bills

For this tax season, it looks like the reporting requirements remain in full swing.

Differences with the as-yet-unpassed Senate bill need to be reconciled.

The House passed tax reform legislation Thursday by a vote of 227-205, with 13 Republicans voting against the bill, as the Senate Finance Committee continued debating and marking up a significantly different version of the bill.

Key stumbling blocks remain for tax reform, including a ticking clock, differences in key provisions, and the cost.