Adam Halpern

Adam Halpern

Fenwick & West LLP

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Latest Publications


Tax Alert: FTB Disallows California Qualified Small Business Stock Benefits

The California Franchise Tax Board (FTB) recently issued FTB Notice 2012-03, stating that the FTB will disallow the exclusion or deferral of gain under California's qualified small business stock (QSBS) statute for all tax...more

2/5/2013 - Commerce Clause Cutler v Franchise Tax Board Franchise Tax Board Gain Exclusion Income Taxes Qualified Small Business Stock Retroactive Application Retroactive Taxes Tax Deferral

Court Strikes Down IRS Tax Return Preparer Regulations

In Loving v. IRS, Civ. A. No. 12-385 (D.D.C. 2013), the District Court for the District of Columbia struck down the IRS's 2011 tax return preparer regulations (T.D. 9527, 2011-2 C.B. 1 (Jun. 3, 2011)). The regulations require...more

1/23/2013 - IRS Loving Tax Preparers

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