Highlights of some of our favorite tax-related blogs from the past week.

Circuits du Soleil

  • Tax Litigation Survey: Guest blogger Melanie Migliaccio looks at Salus Mundi Foundation v. Commissioner, in which the Ninth Circuit became the fourth circuit to reject the IRS’s argument that a multi-step transaction can be collapsed and recast under federal law before applying the two-prong test under IRC Section 6901 to determine transferee liability.  Nevertheless, the Salus Mundi court reversed the Tax Court and found the foundation liable under state law, adopting wholesale the Second Circuit’s reasoning and holding in the related case.”
  • Rubin on Tax: How another circuit found federal substance over form doctrine inapplicable in a transferee-liability case, with background on Sec. 6901 liability requirements.
  • Procedurally Taxing: A “winding path of appellate venue issues, starting with Kuretski v. Commissioner, in which the D.C. Circuit ruled that the president’s power to remove a Tax Court judge does not violate the separation of powers.

Waiting for no man

  • Taxable Talk: What time is it, kids? “1099 Time (2015 Version).”
  • The Wandering Tax Pro: Where does the year go? Time again for Robert Flach’s “annual year-beginning post aimed at financial bloggers and journalists. Lesson one: “See a CPA” is not the same as “Consult a tax professional.” From your perspective, great tips on what to clarify for writers who may not live and breathe your stuff.

Problem solving

  • Tax Break: The TurboTax blog: Ho ho ho, who do you owe? “How to Pay Off Holiday Debt,” including judging the depth of debt, choosing the right repayment tactic and mining your budget for extra cash.
  • TaxMama: Mama helps a writer with a “disturbing problem” – home tax software that may or may not have actually e-filed said writer’s state return for 2013.
  • Taxes at About.com: A reminder on this year’s 401(k) contribution limits.
  • H&R Block blog: The everyman’s skinny on Affordable Care Act premium credits, with the clear caveat: “But we’re talking about the Tax Code, so there are always exceptions.”

The rates stuff

  • Tax Vox: Blogger Renu Zaretsky looks at how taxes figure in a proposed plan to cut Washington State’s carbon emissions to half of 1990 levels on the heels of California’s similar measure. Looks like the idea may hit a very rough patch of road in Olympia.
  • Tax Policy: Blogger Alan Cole looks at the nagging high levels of implicit marginal tax rates on lower-income families despite – or maybe because of – income-ignited phaseouts. Also, “New Year, New Employer Mandate … Happy New Year from the Affordable Care Act.”
  • Mauled Again: The wrangle over one state’s anti-graduated tax rate provision. Pesky things, state constitutions.

Self-examination

  • The Income Tax School: Good evening madam, monsieur. A table near the deductions? “9 Ways to Make Your Tax Office More Inviting” looks at some simple and effective ways to make a client’s potentially tough (for them) entrance a lot easier. For starters, “When was the last time you sat in your own waiting room?”
  • Thegleimblog: This week’s credential candidate offering a first-hand look: Elena, who’s studying for the EA Exam and also aims to sit for the CPA Exam once she passes.
  • Solutions for CPA Firm Leaders: The argument against making partner-compensation talk one of your resolutions – for 2016.

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