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Fisher Phillips

IRS Release 2023 Health Savings Account (HSA) and High-Deductible Health Plan (HDHP) Amounts

Fisher Phillips on

The IRS recently issued Revenue Procedure 2022-24 which included the 2023 inflation-adjusted amounts for health savings accounts (HSAs) and high-deductible health plans (HDHPs). The Revenue Procedure details the maximum HSA...more

Fisher Phillips

Treasury Proposes Rule to Fix Family Glitch for ACA Marketplace Coverage

Fisher Phillips on

The Department of Treasury recently issued proposed regulations to alter the rules for how individuals can get a premium tax credit (PTC) to help pay for Marketplace health coverage starting in 2023. The new rules would base...more

Cadwalader, Wickersham & Taft LLP

A Step Forward for a Corporate Re-domiciliation Regime for the UK

On 12 April 2022, the UK Government published a summary of responses to the consultation on a corporate re-domiciliation regime. We have previously covered the proposed consultation when it was announced as part of the UK...more

Freeman Law

Tax Court in Brief | Evert v. Commissioner | Extending Notice of Deficiency Deadline and Duress as an Affirmative Defense

Freeman Law on

Tax Litigation: The Week of May 9th, 2022, through May 13th, 2022 Lewis v. Commissioner, TC Memo. 2022-47| May 9, 2022 | Greaves, J. | Dkt. No. 10007-20W Rogerson v. Commissioner, TC Memo. 2022-49| May 12, 2022 | Toro, J. |...more

Dechert LLP

The UK Investment Manager Exemption and Cryptoassets – Consultation Document

Dechert LLP on

As part of wider efforts to make Britain a global hub for cryptoassets technology and investment, on 4 April 2022 the government publicly committed to consult on extending the scope of the UK Investment Manager Exemption (the...more

Freeman Law

Tax Court in Brief | Jackson v. Commissioner | What’s at Issue in Reviewing the Determination of a Collection Due Process Hearing?

Freeman Law on

Tax Litigation:  The Week of May 9th, 2022, through May 13th, 2022 Lewis v. Commissioner, TC Memo. 2022-47| May 9, 2022 | Greaves, J. | Dkt. No. 10007-20W Rogerson v. Commissioner, TC Memo. 2022-49| May 12, 2022 | Toro, J. |...more

Cadwalader, Wickersham & Taft LLP

New Proposed NOL Regulations on the Horizon

After a change in IRS personnel and three years of relentless taxpayer complaints, the IRS made a welcome announcement last week. At the ABA Tax Section meeting, an IRS spokesperson confirmed that they will not finalize the...more

Freeman Law

Tax Court in Brief | Rogerson v. Commissioner | Passive Income, Rent of Yachts, and Reliance on Competent Tax Counsel

Freeman Law on

Tax Litigation: The Week of May 9th, 2022, through May 13th, 2022 Lewis v. Commissioner, TC Memo. 2022-47| May 9, 2022 | Greaves, J. | Dkt. No. 10007-20W Jackson v. Comm’r, T.C. Memo. 2022-50 | May 12, 2022 | Vasquez, J. |...more

Baker Donelson

SALT Select Developments - May 2022

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Freeman Law

Texas Tax Roundup—February 2022 (RECOVERED!)

Freeman Law on

Howdy y’all!  Has it been a month already?  We’ve got another action-packed month of Comptroller-related news.  Here we go! Court Cases Courts of Appeals Hegar v. Black, Mann, and Graham, L.L.P., No. 03-20-00391-CV (Tex....more

Brownstein Hyatt Farber Schreck

Taxation & Representation, May 24, 2022

Tax Staffers Discuss State of Tax Policy. At a tax conference last week, top officials from the Biden administration and key congressional staffers discussed the latest in tax policy. One panel, which was focused on the...more

Murtha Cullina

IRS Issues Guidance on the Tax Treatment of Employer Leave-Based Programs to Aid Victims of the Further Russian Invasion of...

Murtha Cullina on

On May 19, 2022, the IRS issued Notice 2022-28 (available at here), which provides guidance under the Internal Revenue Code (the “Code”) on the federal income and employment tax treatment of cash payments made by employers to...more

Troutman Pepper

Joint Chiefs of Global Tax Enforcement Issue Risk Indicators to Detect Illicit Financial Activity Involving NFTs

Troutman Pepper on

On April 28, the Joint Chiefs of Global Tax Enforcement (the J5), a global joint operational taxation group consisting of Australia, Canada, Netherlands, United Kingdom, and the United States, issued an intelligence bulletin...more

Cadwalader, Wickersham & Taft LLP

European Parliament Draft Report on Crypto

A draft report on the impact of crypto and blockchain on taxation was tabled before the European Parliament sub-committee on tax matters on 25 April 2022. The draft report consists of a motion for a European Parliament...more

Foodman CPAs & Advisors

La Venida De FATCA A Los Activos Digitales

La Propuesta de Ingresos del Año Fiscal 2023 de la Administración de Biden incluye “Reglas de Modernización” para abordar los activos digitales que requerirán informes por parte de ciertos contribuyentes de cuentas de activos...more

Cadwalader, Wickersham & Taft LLP

Crypto Trading Safe Harbor – We’re On Our Own

The District of Columbia Bar Tax Legislative and Regulatory Update Conference, a two-day conference on tax legislative and regulatory developments, included a one-and-a-half hour panel on taxation of cryptocurrencies and...more

Pillsbury - Gravel2Gavel Construction & Real...

Superfund Chemical Taxes Reinstated

Section 80201 of the Infrastructure Investment and Jobs Act of 2021, Public Law 117-58, reinstates the long-expired federal excise taxes that are imposed on specified chemical substances used in common industrial applications...more

Proskauer - Tax Talks

EU Commission publishes draft directive to remove tax driven debt-equity bias

Proskauer - Tax Talks on

Summary and Background - On 11 May 2022, the European Commission (the “Commission”) published its draft proposal for a debt-equity bias reduction allowance (“DEBRA” or, the “Directive”), which forms part of the...more

McDermott Will & Emery

IRS Appeals Acknowledges Massive Backlog of Cases, Plans to Catch Up

McDermott Will & Emery on

In a memorandum dated April 19, 2022, the Internal Revenue Service’s (IRS) Independent Office of Appeals (IRS Appeals) acknowledged that it has a large backlog of cases that is slowing down the process of resolving cases with...more

Foodman CPAs & Advisors

El Proyecto De Ley “FATCA Recíproca” Cambiará Las Reglas Del Juego

Bajo el concepto de “FATCA recíproca”, las instituciones financieras y los corredores deben comenzar a prepararse para asumir mayores y más amplias responsabilidades de reportaje. Como partes interesadas de FATCA, las...more

Cozen O'Connor

Cozen Currents: Democrats Continue to Face Uphill Battle Despite GOP's Unforced Errors

Cozen O'Connor on

The Cozen Lens- The 2022 midterm elections are so far unfolding as one would expect for a referendum on the party in control of power. But intra-party dynamics and the prevalence of Trumpism could leave Republicans making...more

Seyfarth Shaw LLP

IRS Releases Increased HSA Limits

Seyfarth Shaw LLP on

Seyfarth Synopsis: The IRS has announced increases to key limits for certain health and welfare benefit programs, including HSA contributions for 2023. ...more

Freeman Law

Bankruptcy Court | Shared Responsibility Payments | Affordable Care Act

Freeman Law on

Case: Szczyporski v. Internal Revenue Service (In re Szczyporski), No. 21-01858 (3d Cir., May 11, 2022). In a recent case out of the 3rd Circuit, the Court of Appeals affirmed a ruling emanating from the Bankruptcy...more

Hogan Lovells

Neue Corona-Steuergesetze und Energiepreispauschale

Hogan Lovells on

Anhaltende Belastungen, die sich nicht zuletzt infolge der Corona-Pandemie sowie des Ukraine-Kriegs ergeben, stellen die Bürger*innen und Unternehmen in Deutschland vor große wirtschaftliche Herausforderungen. Zwei...more

McDermott Will & Emery

Weekly IRS Roundup May 16 – May 20, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 16, 2022 – May 20, 2022... May 16, 2022: The IRS issued an internal memorandum related to a...more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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California Privacy Rights

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You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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JD Supra Cookie Guide

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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