2026 IRS Dirty Dozen: Key Scams to Watch For
REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities
Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations
2026 LDA Reporting: Now’s the Time to Reevaluate Your Approach
Childcare Benefits Under the Big Beautiful Bill: What's the Tea in L&E?
New Tips and Overtime Guidance, NLRB Circuit Split, and Stalled Nomination- #WorkforceWednesday® - Employment Law This Week®
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
REFRESH Key Questions To Ask When Launching a New Charitable Corporation
The Challenge of Corruption
Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
Taxing Intelligence: AI's Role in Modern Tax Administration
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Navigating Contractor vs. Employee Classification
Insider Transaction Traps for the Unwary
Multijurisdictional Employers, Part 1: Independent Contractors vs. Employees
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
REFRESH Steps for Launching a New Charitable Corporation
The Presumption of Innocence Podcast: Episode 58 - Enforcement Priorities of the Second Trump Administration: IRS Investigations
Are Overtime Wages and Tips Exempt From Income Tax? What Employers Need to Know to Prepare
This article is the first in a series of articles analyzing the Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the...more
Key Takeaways - IRS opens a limited window to reverse prior Section 163(j) elections. Revenue Procedure 2026-17 allows certain real estate businesses to withdraw an otherwise irrevocable election and potentially reclaim bonus...more
Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide...more
Since 2019, Congress has enacted three major pieces of legislation impacting retirement plans, significantly changing the retirement landscape. The legislation contained a number of amendments to the Internal Revenue Code and...more
The US Department of the Treasury and the Internal Revenue Service have finalized regulations under the SECURE 2.0 Act that change how certain retirement plan participants may make catch-up contributions. Beginning in 2026,...more
A recent Ninth Circuit decision, Roman v. Commissioner (Mar. 18, 2026), reinforces how narrow the tax-free treatment of settlement proceeds is. In most cases, settlement payments are taxable unless they clearly compensate for...more
A recent rule change issued by the United States Postal Service (USPS) may have significant implications for plan administrators. The rule alters how the USPS determines the official postmark date, introducing uncertainty for...more
Associate Alabama Tax Tribunal Judge Ralph M. Clements, III, recently appointed by Gov. Kay Ivey, has hit the ground running and issued two well-reasoned rulings that nevertheless illustrate traps for unwary taxpayers and...more
Guidance issued this week by the IRS provides much-needed clarity for real estate developers, investors, and community leaders on which census tracts will qualify for the federal Opportunity Zone program....more
On February 12, 2026, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2026-15 (Notice) to guide clean energy projects’ eligibility to receive federal clean energy tax...more
As Tax Day rapidly approaches, the IRS recently released it’s annual “Dirty Dozen” list of tax scams (https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats). ...more
The tax code is complex, and even careful businesses can uncover mistakes years later. These issues surface in IRS audits and in transactions—where unresolved tax exposure can reduce value or disrupt a deal. Some owners...more
On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisan legislative package proposing significant...more
On March 18, 2026, Rev. Proc. 2026-17 was released, providing relief to taxpayers that made an election under section 163(j)(7) to be treated as an “electing real property trade or business,” “electing farming business,” or...more
A US Treasury Inspector General for Tax Administration (TIGTA) report found that the IRS’s approach to auditing large partnerships has been ineffective due to resource constraints and inefficient selection processes,...more
In January, the IRS released updated notice language that plan administrators may use to notify participants of the tax impact of eligible rollover distributions. The new templates replace previously released versions, taking...more
On March 9, 2026, the Department of the Treasury and the Internal Revenue Service (IRS) released two notices of proposed rulemaking regarding Trump accounts. The first set of proposed regulations provide guidance regarding...more
In Part I: Welcome To The Crypto Zone, Where Are We? I reviewed the global crypto landscape where people engage in a wide range of digital asset transactions and activities. In Part II: What Can We Find Here? I focused on...more
Changes to the Internal Revenue Service's ("IRS") voluntary disclosure program ("VDP") are coming. On December 22, 2025, the IRS announced proposed changes and opened a 90-day public comment period (which ended March 22,...more
Treasury/IRS recently issued Notice 2026-23, which requests recommendations for the 2026-2027 Priority Guidance Plan (PGP). Treasury/IRS use the PGP each year to identify and prioritize the tax issues that they should...more
With the April filing deadline for 2025 tax returns fast approaching, cannabis companies must once again confront the burden of Section 280E of the Internal Revenue Code (“Section 280E”). Despite significant developments over...more
We began this series with Part I: Where Are We? by reviewing the background, developments, and implications of current global and national regulatory and tax frameworks for digital assets. In Part II: What Can We Find Here? I...more
Recently proposed regulations would authorize crypto brokers to deliver payee statements exclusively in electronic format. On March 5, 2026, the IRS and Treasury issued proposed regulations that, if finalized, would...more
Almost one year after signaling that it would scrap the controversial partnership basis reporting rules finalized by the prior administration, the IRS has now proposed regulations formally withdrawing them....more
The One Big Beautiful Bill Act ( “OBBBA”) enacted in 2025 created a temporary federal income tax deduction for “qualified overtime compensation” paid to an employee....more