Roger Russell

The Internal Revenue Service can’t always be sure that former employees’ access to systems and buildings has been revoked, according to a recent report.

A primer on the int’l tax issues your business clients may face

Today’s prototypical small business owner is changing in terms of age, ethnicity, gender and other characteristics.

Options for tax reform are legion — the missing ingredient is leadership

Ransomware—malware that can block access to a computer system until a ransom is paid to the perpetrator—is targeting professionals in ways that are likely to cause the unsuspecting to open an infected file.

This may be the last time you see a reminder that the FBAR (Report of Foreign Bank and Financial Accounts) filing deadline of June 30 is fast approaching. That’s because, beginning in 2017, the annual FBAR filing will coincide with the April 15 income tax filing deadline.

Payments that a business makes are generally deductible if they are “ordinary and necessary” under Internal Revenue Service regulations unless, that is, they are specifically denied deductibility.

The Tax Court has decided in favor of Medtronic in its dispute over the transfer pricing methodology used by the IRS in valuing the contributions of the medical device maker's Puerto Rican affiliate.

This year, for the first time ever, employers will begin receiving notices from the Federally Facilitated Marketplace indicating that one of their employees signed up for health coverage through the Marketplace and received advanced premium subsidies for that coverage.

The U.S. Tax Court gave a taxpayer extra time to file a petition after a winter storm forced the closure one day last year of all federal offices, including the Tax Court.