New Trial Cities, Broader Access, and a Pilot of a Smarter Calendar
On September 8, 2026, Chief Judge Urda announced three significant changes to how the United States Tax Court
Continue Reading Your U.S. Tax Court Case Just Got Closer to Home
New Trial Cities, Broader Access, and a Pilot of a Smarter Calendar
On September 8, 2026, Chief Judge Urda announced three significant changes to how the United States Tax Court…
Continue Reading Your U.S. Tax Court Case Just Got Closer to HomeOn September 4, 2026, the IRS and Treasury Department published proposed regulations (REG-119986-25) that would redefine the nondiscrimination standards every tax-exempt private school must meet under section 501(c)(3). If finalized…
Continue Reading IRS Proposes New Racial Nondiscrimination Rules for Tax-Exempt Private Schools: What Your School Needs to KnowIf you own a business or reside in Lancaster County, pay close attention: the IRS confirmed in a July 21, 2026 letter that 20 revenue officers will be conducting face-to-face…
Continue Reading IRS Revenue Officers Will Be Knocking on Doors in Lancaster County This August – Here’s What You Need to KnowIn Big Apple Tompkins Realty LLC v. Commissioner, the Tax Court addressed a question of first impression: whether I.R.C. § 6234(a)’s 90-day petition filing deadline for partnerships subject to…
Continue Reading Tax Court Holds BBA Partnership Petition Filing Deadline Is Not JurisdictionalGet your popcorn ready because there is nothing more exciting than the intersection of sports and tax! As a former Division II athlete, the current state of college sports and…
Continue Reading The Growing Business of Sports: A Tax Playbook ReviewEvery January, businesses race to issue Forms W-2, 1099, and 1099-NEC, but a small typo in a Social Security Number (SSN) or Taxpayer Identification Number (TIN) can turn into a…
Continue Reading Back to the Future: Tax Edition — Correcting SSN/TIN Issues Before the IRS Repossesses the DeloreanClassroom participation points may boost a child’s grade in history class, but merely raising your hand won’t get you far with the IRS. The passive activity loss rules under I.R.C.
Continue Reading No Points for Participation: Passive Activity Rules and Loss LimitationsIn a June 9 opinion, the Tax Court held that a married couple were not engaged in horse breeding and training activities for profit and sustained the IRS’s disallowance…
Continue Reading Horse Breeding and Training Expense Deductions? Tax Court Says NeighThis is the final post in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act, a bipartisan legislative package introduced on February…
Continue Reading Taxpayer Assistance and Service Act Title X: Miscellaneous ProvisionsThis is the ninth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act, a bipartisan legislative package introduced on February 26…
Continue Reading Taxpayer Assistance and Service Act Title IX: Small Business