Roger Russell

One of the most important sources of protection? The humble engagement letter.

‘Refund locks’ would make taxpayer information useless to identity thieves.

New legislation would require the IRS and the SBA to educate businesses on the subject.

‘Inventory nexus’ may put clients with online sales at risk of a big sales tax bill.

Changes to the rhythms of tax season have more and more practitioners looking for new kinds of work to stay busy.

Misclassification is a perennial issue for the IRS and state taxing authorities.

The sale of U.S. partnership interest does not leave a foreign seller subject to U.S. tax, the court rules.

Congress examines a proposal that would ‘codify Quill.’

The Tax Court has denied a claimed charitable deduction of $33,019,000 by RERI Holdings, whose principal investor is Miami Dolphins owner Stephen Ross.

The Republican effort to repeal and replace Obamacare appears dead in the water -- but some experts are suggesting that this may not be the end.

The latest iteration of the Republican effort to repeal and replace the Affordable Care Act includes provisions designed to win over both conservative and centrist GOP members of the Senate.

2017 tax filings brought unusual liability claims.

Just because you have years of experience in an activity and have made an occasional profit at it doesn’t mean you have a profit motive, according to the Tax Court. And without a profit motive, you don’t get to deduct losses from the activity.

Moves for business and individual clients to make before Washington changes the code.

The Tax Court has ruled that the owners of the Boston Bruins professional hockey team may deduct the entire cost of away game pregame meals as a de minimis fringe benefit.

Senate Majority Leader Mitch McConnell, R-Ken., has released a revised version of the Better Care Reconciliation Act of 2017, originally released last week.

A look at the provisions of the Senate plan and how they differ from the House version of the legislation.

The Tax Court rules that a corporation doesn’t qualify as an ‘individual’ when it comes to tax troubles.

A recent ruling by the Tax Court might help soften the blow to employers confronted with income tax liability for workers that have been reclassified as employees.

Early timelines were ‘overly optimistic,’ but there’s still a strong possibility of change, experts say.