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Penalties Tax Code

Bricker Graydon LLP

Do I Need a 409A Valuation for my Company?

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If you have equity as part of your retirement or executive compensation plans, you likely need a 409A valuation. The need for a valuation also applies if you are preparing to issue equity (equity grants or stock options) or...more

Allen Barron, Inc.

The Taxpayer Bill of Rights - 10 Essential Rights for U.S. Taxpayers

Allen Barron, Inc. on

Are you aware of the Taxpayer Bill of Rights?  We are reminded, especially during tax season, that taxpayers have 10 essential rights when dealing with the Internal Revenue Service. The IRS expects its employees to understand...more

Allen Barron, Inc.

The Risks of an IRS Quiet Disclosure

Allen Barron, Inc. on

What are the risks of an IRS quiet disclosure? Is there a formal IRS process known as a "quiet disclosure," and does the IRS honor this strategy for amended tax returns?...more

King & Spalding

France – New Offense of Providing Instruments to Facilitate Tax Fraud

King & Spalding on

The fight against tax fraud occupies a central place in the French Finance Act for 2024. Among the various proposals is the new Article 1744 of the French tax code, which creates the offense of making instruments...more

Woods Rogers

Worker Misclassification: Getting Right with the IRS

Woods Rogers on

About a year ago, I wrote an article on Virginia’s new initiative to address worker misclassification regarding employment and income taxes. The Virginia program is an enforcement initiative backed by substantial penalties....more

Woods Rogers

Virginia Tax Department Focus on Worker Misclassification

Woods Rogers on

Effective January 1, 2021, Virginia’s General Assembly added several new provisions to the Virginia Tax Code, Title 58.1 of the Code of Virginia (the “Code”), to address concerns raised by the Virginia Department of Taxation...more

Holland & Knight LLP

Tax Changes Impacting Government Enforcement: Comments Due November 13, 2018

Holland & Knight LLP on

As described in a blog post on March 13, 2018, Section 13306 Tax Cuts and Jobs Act, P.L. 115-97 (Dec. 22, 2017) revises the longstanding rule on the deductibility as a business expense (or lack thereof) of "any fine or...more

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