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Taxpayer may not deduct penalties imposed for violating a law.

Subjects: *TAX consultants; *FINES (Penalties); *GOVERNMENT agenciesUNITED States. Internal Revenue Service

• Source: Tax Adviser. Jan2025, Vol. 56 Issue 1, p8-11. 4p.

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Payments for law violation are not deductible restitution.

• Authors : Suttora, John; Kay, Sharon; St. Martin, Dennis

Subjects: *DEBT cancellation; *FINES (Penalties); *GOVERNMENT agenciesUNITED States. Internal Revenue Service

• Source: Tax Adviser. Feb2025, Vol. 56 Issue 2, p12-14. 3p.

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What diligence means in today's tax practice.

• Authors : Sansone, James W.

Subjects: DUE diligence; TAXATION; PROFESSIONS

• Source: Tax Adviser. May2024, Vol. 55 Issue 5, p52-56. 5p.

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Basis-shifting transactions involving partnerships and related parties.

• Authors : McChesney-Thackeray, Megan¹

Subjects: *GOVERNMENT revenue; *TAX benefits; *BUSINESS partnershipsUNITED States. Internal Revenue Service

• Source: Tax Adviser. Nov2024, Vol. 55 Issue 11, p20-21. 2p.

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IRS cannot assess Sec. 6038(b) penalties.

• Authors : Beavers, James A.¹

Subjects: *FINES (Penalties); *FOREIGN business enterprisesUNITED States. Internal Revenue Service ; UNITED States. Tax Court ; UNITED States. Environmental Protection Agency

• Source: Tax Adviser. Jul2023, p1-4. 4p.

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Tax Accounting.

• Authors : Wrappe, Steven C.; Lee, Chris; San

Subjects: *PRICING; *ACTIONS & defenses (Law); *FINES (Penalties)UNITED States. Internal Revenue Service

• Source: Tax Adviser. Feb2024, Vol. 55 Issue 2, p24-26. 3p.

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Rethinking international penalty administration.

• Authors : Reuter, Derek

Subjects: TAX courts; ACTIONS & defenses (Law); UNITED States. Internal Revenue Service

• Source: Tax Adviser. Oct2023, Vol. 54 Issue 10, p18-21. 4p.

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Microcaptive insurance arrangements after CIC Services.

• Authors : Newkirk, Kaitlin¹; Webber, Sarah²

Subjects: *INSURANCE; *ADMINISTRATIVE procedure; *FINES (Penalties)UNITED States. Internal Revenue Service

• Source: Tax Adviser. Sep2022, p1-11. 11p.

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Counsel’s admission costly to taxpayer in FBAR case.

• Authors : Beavers, James A.

Subjects: UNITED States. Court of Appeals (3rd Circuit); TAXATION of foreign bank accounts; UNITED States. Internal Revenue Service

• Source: Tax Adviser. Oct2022, p1-4. 4p.

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No relief for trust fund recovery penalty.

• Authors : Beavers, James A.

Subjects: TRUSTS & trustees; FINES (Penalties); UNITED States. Internal Revenue Service

• Source: Tax Adviser. Sep2022, p1-4. 4p.

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