Roger Russell

The 26-year history of the case began as an audit procedure and evolved into a constitutional issue.

And while they’re paying less, they’re reserving judgement on the final impact of the act.

In a decision underscoring the importance of maintaining corporate status with a state, the Tax Court dismissed the petition of a corporation because it was not timely filed by parties with the legal capacity to engage in litigation before the court.

Congressional hearings show how political priorities color views of tax reform.

Congress is considering new changes to the tax service.

A Florida accountant lost his battle to prove his yacht charter business was operated for profit.

This provision of the TJCA gives ordinary workers better access to an executive perk.

The Senate looks to ease the burden on taxpayers who travel to work in multiple states.

A federal appeals court reversed a district court’s judgment, holding that taxpayers could not rely on the common law mailbox rule to show that an amended return had been timely filed in order to claim a tax refund.

The justices questioned a state’s ability to tax income from a trust based on the beneficiaries residing there before taking any distributions.

Argued a century ago, Eisner v. Macomber helped establish the treatment of dividends.

It’s tax time for everyone, but for entrepreneurs in the rapidly growing cannabis business, it’s a particular challenge.

A federal appeals court has overruled the Tax Court and sided with a taxpayer who overpaid her taxes and later filed for a refund.

Better client management processes will lead to a happier tax season.

Preparer reactions to filing season this year are … complicated.

The Tax Court has ruled that a whistleblower may challenge an IRS award decision when the whistleblower provides new information in a later supplemental form.

The next steps in the ongoing responses to the Supreme Court’s South Dakota v. Wayfair decision.

These red flags always draw the IRS’s attention.

In a case involving treaty rights versus state taxation, the justices narrowly decided in favor of tribal members.

Pushing back Tax Day would bring a number of unintended consequences.