In a recent case of first impression, the U.S. Tax Court has held that it does not have to rely solely upon the administrative record in determining whether the IRS erroneously certified a taxpayer as having a seriously…
more
/ Administrative Law, Taxation
Preamble to the U.S. Constitution (and this Insights Blog).
We the People of the United States, in Order to form a more perfect Union, establish Justice, insure domestic Tranquility, provide for the common defense, promote…
more
/ Civil Rights, Constitutional Law, Education Law
When I see a state law change that may impact my clients whose reach expands into other jurisdictions, including the Big Apple State, I do what I can to provide content and information on the subject. In this case, the State of…
more
/ Consumer Protection, Privacy, Science, Computers, & Technology
This Freeman Law Insights blog dives into what is a minister of the gospel for housing allowance and federal income tax purposes.
Housing Allowances, Generally.
Compensation for services rendered is generally included…
more
/ Nonprofit Law, Taxation
When a business has been hit with substantial tax liability, it can often be tempting to pack things up and abandon the business. Often, taxpayers consider the possibility of opening a new business in its place, as a means to…
more
/ Business Organizations, Mergers & Acquisitions, Taxation
As discussed in Part 2, there are many ways social media creators earn income.
Social media income, like all income, needs to be reported on federal tax returns…
more
/ Communications & Media Law, Taxation
Just like many relationships, not all parts of a contract become things of the past when they expire or terminate. One way to ensure that a contractual right or duty applies post-termination is to specify that will it “outlast”…
more
/ Commercial Law & Contracts
Executive Summary of the Texas Charitable Raffle Enabling Act -
Chapter 2002, Texas Occupations Code, Tex. Occ. Code §§ 2002.001-.058 -
Overview of the Texas Charitable Raffle Enabling Act (the “Act”).
Section…
more
/ Administrative Law, Nonprofit Law
Though certainly a rewarding profession, lawyering is difficult. Words matter. Client advisories and timing of same matter. Interactions with clients, government agencies, attorney colleagues, courts, and others may be…
more
/ Civil Procedure, Law Practice Products & Services
The FMLA and the employment rights and circumstances it seeks to protect are many times complicated and delicate to address in real-time. Employees and employers alike can find themselves frustrated with understanding the…
more
/ Health, Labor & Employment Law
President Donald Trump’s “One Big Beautiful Bill Act” recently passed the House. Below are some, but not all, of the tax-related provisions included in the bill. It is worth noting that many of the items below are temporary and…
more
/ Taxation, Wills, Trusts, & Estate Planning
This Freeman Law blog provides an overview for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records under Texas law and as to when, and under what circumstances, those…
more
/ Business Organizations, Nonprofit Law, Taxation
Section 6721 of the Internal Revenue Code imposes a penalty on any person who fails to file a Form 1099 or other information return to the IRS by the required filing date, fails to include all information required to be shown on…
more
/ Administrative Law, Taxation
The IRS Has Eyes -
Having any presence on social media—even sans influencer following or income—can and may be used against you by the IRS. Have you ever Googled yourself? You will likely be shocked at how much information…
more
/ Communications & Media Law, Taxation
Residence may seem to be a relatively simple thing to determine. It’s where you live, right? Well, leave it to the Internal Revenue Code to complicate this question. There are different tests for residency when it comes to the…
more
/ Taxation, Wills, Trusts, & Estate Planning
