Gary Michel

Gary Michel

Ervin Cohen & Jessup LLP

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Be Sure to File a Protective Claim for FICA Taxes

The Supreme Court has agreed to review the Sixth Circuit Court of Appeals decision in United States v. Quality Stores which held that severance payments to involuntarily terminated employees were supplemental unemployment...more

2/19/2014 - FICA Taxes Income Taxes Quality Stores SCOTUS Severance Pay Termination

Hidden Gem in New Tax Law – S Corporation Built-In Gain Recognition Period Reduced to 5 Years

More details of the American Taxpayer Relief Act of 2012, which President Obama signed into law yesterday, January 2, 2013, will be release shortly. But in the meantime, we know from the text of the legislation (HR 8) that...more

1/3/2013 - American Taxpayer Relief Act Built-In Gain Tax Corporate Taxes Fiscal Cliff S-Corporation

Locking in 2012’s Long-Term Capital Gains Tax Rate

Did you sell your business in 2012 and defer any of the purchase price? This could be the case if you financed part of the purchase price (i.e., you took back the buyer’s note), or there was an earnout whereby you receive...more

12/5/2012 - Capital Gains Installment Agreements Tax Rates

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