M. Robinson & Company, P.C.

No Fooling – Don’t Forget to Take Your First “Required Minimum Distribution” by April 1st

Generally, if you turned 70 ½ during 2014 and have a traditional IRA or other qualified retirement plan, you will need to take your first required minimum distribution (RMD) by April 1 of this year. This rule applies whether you…more
| Labor & Employment Law, Finance & Banking, Taxation

Practice Tips for New Tax Associates

We are tax law specialists with a focus on international and Massachusetts taxation. I have drafted this memorandum to help new tax associates understand what is expected of them. This memorandum covers tips on drafting…more
| Commercial Law & Contracts, Law Practice Products & Services, Taxation

Dealing with Erroneous FATCA Inquiries

A foreign bank asks our client to provide information that the bank is not required to provide IRS under FATCA. There are two possibilities. Our client can provide the information or our client can choose not to provide the…more
| Finance & Banking, International Law & Trade, Taxation

IRS Clarification on Non-Willful Conduct Certification for Streamlined Offshore Compliance Procedures: Revisions to IRS Forms 14654 and 14653

Many U.S taxpayers are often surprised to discover that they have a U.S. tax reporting obligation on financial accounts or assets held overseas. Once they discover their obligation, there are a number of programs through which…more
| Commercial Law & Contracts, International Law & Trade, Taxation

Choosing the “Right” Income Tax Return Preparer

The IRS audits about one taxpayer in ten who reports more than $1 million in income. Many of these taxpayers are at the height of their careers and cannot endure even a whiff of scandal. They need peace of mind so they can…more
| Taxation

Treasury Department Circular 230 Disclaimer Eliminated Form 2848 Incorporates Circular 230

Practitioners should remove any reference to a Circular 230 or IRS requirement in disclaimers sent with any written correspondence. The IRS Office of Professional Responsibility (OPR) may issue letters to some practitioners if…more
| Finance & Banking, Taxation

New IRS Appeals Procedures Complicate Tax Dispute Resolution

This article describes and evaluates the new IRS Appeals Office policy for handling IRS audit appeals. This new policy is known as the Appeals Judicial Approach and Culture (“AJAC”) Project. The stated goals of the AJAC Project…more
| Civil Procedure, Taxation

The Deadline Approaches for Requesting an Extension to Make a Portability Election under IRS Revenue Procedure 2014-18’s Simplified Method

In January 2014 the IRS issued Rev. Proc. 2014-18 providing a simplified method for certain taxpayers to request an extension to make a portability election under Internal Revenue Code (IRC) § 2010(c)(5)(A). However, a deadline…more
| Civil Procedure, Taxation, Wills, Trusts, & Estate Planning

IRS Updates to the Streamlined Compliance Procedures under the Offshore Voluntary Disclosure Program: New Forms Standardize the Certification Requirement

On June 18, 2014, the IRS announced sweeping changes to the 2012 Offshore Voluntary Disclosure Program (OVDP). Since that time, additional clarification on procedural requirements has been issued. Most recently, as of August…more
| Finance & Banking, International Law & Trade, Taxation

IRS Announces Sweeping Changes To Its Offshore Voluntary Disclosure Programs: New Rules Effective July 1, 2014

On Wednesday, June 18, 2014 the Internal Revenue Service announced sweeping changes to its Offshore Voluntary Disclosure Programs, effective Tuesday, July 1, 2014. Some taxpayers are treated much more leniently under expanded…more
| Criminal Law, Finance & Banking, International Law & Trade, Taxation

Defending Federal and State Tax Audits For High-Income Taxpayers

In 2013 the IRS audited slightly over one taxpayer in nine[1] with an income of $1 million or more.[2] This audit rate represents a sharp 69 percent increase from the 6.42 percent audit rate that similar high-income taxpayers…more
| Taxation

The New Massachusetts Income Sourcing Rules For Corporate Services: Massachusetts DOR Issues Working Draft of Implementing Regulations

On July 24, 2013 the Massachusetts General Court enacted an $800 million transportation bill. This bill, inter alia, revised the Massachusetts corporate sourcing rules for the sale of services. The bill became effective as of…more
| Commercial Law & Contracts, Taxation

U.S. Courts of Appeals Strikes Down New IRS Regulation to Register Paid Tax Return Preparers

On Tuesday, February 11, 2014, the U.S. Court of Appeals for the District of Columbia struck down the Internal Revenue Service’s new licensing requirements for all paid tax return preparers…more
| Administrative Law, Taxation

Commissioner Amy Pitter Announces Impressive Mediation Goal: One-Third of All Disputes Involving $250,000 or More To Be Mediated

Boston, February 10, 2014 - In her remarks before the Annual State Tax Conference of the Massachusetts Society of CPAs at the Sheraton Framingham on Thursday, January 23, 2014, Commissioner Pitter announced an impressive goal –…more
| Alternative Dispute Resolution (ADR), Civil Procedure, Taxation

IRS Announces Expansion of Fast Track Settlement Program for Businesses Nationwide

On November 6, 2013, the IRS announced the nationwide expansion of the Fast Track Settlement (FTS) program to small businesses and self-employed individuals. Prior to this announcement, FTS was only available to large and…more
| Alternative Dispute Resolution (ADR), Commercial Law & Contracts, Taxation
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Contact

The Landmark Building 160 Federal Street, 6th Floor
Boston, MA 02110, United States

Contact: Debbie Robinson

  • 617-428-6900
  • 617-428-0090

Areas of Practice
  • Taxation
  • Wills, Trusts, & Estate Planning
Locations
Other U.S. Locations
  • Massachusetts
Number of Attorneys

2-10 Attorneys

This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.

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