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April 29, 2016 - 10:44 AM EDT
The Only Thing Certain in Life Is Death —Taxes, Not So Much
by Joseph J. Thorndike
Since 1960, Congress has enacted 66 major tax laws. At more than one major law per year, that makes for a pretty good clip – and a lot of uncertainty.
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All blog posts by Joseph J. Thorndike
April 28, 2016 - 11:31 AM EDT
The Question of Apportionability Has No Easy Answer
by Cara Griffith
Few terms in state and local tax are more of a misnomer than “nonbusiness income.” It’s as if nonbusiness income would have no relationship to a business. In reality, though, nonbusiness income is part of a business’s total income; it is simply not apportionable income. Thankfully, many states and the Multistate Tax Compact now refer to business income as apportionable income and nonbusiness income as non-apportionable income. While that provides some clarity, the underlying definitions – and how states apply them – leave much to be desired.
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All blog posts by Cara Griffith
April 27, 2016 - 8:29 AM EDT
Regressive, Addictive, and Immoral -- What's Not to Like About Gambling?
by David Brunori
The Nelson A. Rockefeller Institute of Government recently released a report on state revenue generated from gambling, which everyone should read. The use of gambling as a source of state revenue has proliferated over the past three decades. Only Hawaii and Utah don't use any form of gambling to pay for public services. The proliferation of gambling is shameful. Before I explain why, you should know that I don't care whether you gamble -- what you do with your money is your business. I don't care if you smoke, drink, get high, or bet the ponies. But despite my libertarian views on the subject, I don't think gambling is a sound way to pay for government services.
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April 19, 2016 - 12:58 PM EDT
Warren Is Right About Tax Returns
by Jeremy Scott
Sen. Elizabeth Warren, D-Mass., might be a polarizing figure, but she is correct about at least one issue: pre-filled tax returns. Warren introduced legislation April 14 that would require the IRS to fill out tax returns for taxpayers with relatively simple tax situations. This would, of course, deal a major blow to the so-called Free File Alliance, which is primarily led by Intuit (the maker of TurboTax), H&R Block, and Jackson Hewitt.
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All blog posts by Jeremy Scott
April 12, 2016 - 1:27 PM EDT
Snitching on Your Friends’ Offshore Accounts Might Yield Only Enemies, Not Rewards
by Ajay Gupta
In amending the whistleblower statute and establishing a mandatory award in 2006, Congress evidently sought to provide greater incentives for whistleblowers by promising them more certain payments. But the statutory text does not seem to have anticipated FBAR penalties. That, combined with the subsequent delegation of administering the FBAR regime to the IRS, means that whistleblower awards largely continue to remain acts of administrative grace.
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All blog posts by Ajay Gupta
April 7, 2016 - 12:07 PM EDT
No Deal for Former Tax Court Judge Kroupa – Blame Spiro Agnew?
by Stuart Gibson
Former Tax Court Judge Diane L. Kroupa and her husband were recently indicted in Minnesota on multiple tax charges, including conspiracy to defraud the United States, tax evasion, subscribing to false tax returns, and attempting to obstruct an IRS audit. According to the indictment, between 2004 and 2010 Kroupa and her husband deliberately concealed $1 million in taxable income, on which they failed to pay nearly $400,000 in income taxes.
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All blog posts by Stuart Gibson
March 17, 2016 - 11:31 AM EDT
Beware the Slayer of Tax Reform Fantasy
by Robert Goulder
Bodacious fantasy was in ample supply on Capitol Hill earlier this month, at a House Ways and Means Committee hearing on corporate tax reform. As important as tax reform is, we really don’t need further congressional hearings on it. Talk therapy won’t help. Everyone in Washington already knows what grown-up tax reform will look like. It looks like the Dave Camp bill.
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All blog posts by Robert Goulder
September 21, 2015 - 9:21 AM EDT
Donald Buffett?
by Martin A. Sullivan
Two outspoken billionaires at opposite ends of the political spectrum reach the same conclusion.
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All blog posts by Martin A. Sullivan
July 24, 2015 - 10:12 AM EDT
Donald Trump Is Contagious!
by Christopher Bergin
I’ve predicted that it will take two years to start a serious discussion of reforming the tax laws and the agency that administers them. After watching Rand Paul’s latest video, I’ve pushed that back a decade.
[Read More]  (16 comments)

All blog posts by Christopher Bergin
July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
[Read More]  (1 comment)

All blog posts by Mindy Herzfeld

Today's News

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Federal Tax News from

For Sunday, May 1, 2016

News Analysis: Transfer Pricing Needs a Save Shot

News Analysis: Proceeding Directly to an Exit Tax

Tax History: That 35 Percent Corporate Rate Is Here to Stay

Rollinson Promises Temporary Partnership Transfer Regs in Summer

Serial Borrowers From Cash Pools May Be Facing Equity Recast

After Altera, Services Regs May Be Next

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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State Tax News from

For Sunday, May 1, 2016

South Dakota Sues to Enforce Nexus Law and Is Sued to Block It

Law Professors Urge Massachusetts High Court to Follow Wynne in Internal Consistency Case

Alaska Supreme Court Strikes Down Reg on Oil and Gas Appeal Process

Connecticut, Airbnb Close to Agreement on Collecting Lodging Tax

California Bill to Increase Dependent Credit Advances

New Version of Alaska Oil Incentives Reform Bill Seeks to Replace Credits

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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International Tax News from

For Sunday, May 1, 2016

News Analysis: Cutting Through the Panama Rhetoric

Conversations: Marlies de Ruiter

LuxLeaks Defendant Describes PwC's Ties to Luxembourg Tax Authorities

HMRC Should Suspend Plan to Downsize, MPs Say

HMRC Score Win Against 'Own Company' Tax Avoidance Scheme

Google Australia Restructured to Recognize Revenue From Australian Customers

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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Featured News

April 25, 2016
Deltour Faces Trial in Luxembourg Without EU or French Support
by Teri Sprackland
LuxLeaks whistleblower Antoine Deltour returns to Luxembourg April 26 to stand trial in Judiciary City for the theft of the PwC documents behind the scandal.

April 25, 2016
2016 Outstanding Women in Tax
Tax Analysts honors 10 outstanding women who have made positive contributions to the tax community.

April 19, 2016
Renacci Seeks to Pass Entire ID Theft Bill
by Kat Lucero
In an interview with Tax Analysts' Kat Lucero, House Ways and Means Committee member James B. Renacci, R-Ohio, explains his reasons for introducing legislation to combat tax-related identity theft, including his personal experience.

April 13, 2016
Publicly Available Offers in Compromise Showed SSNs, TIGTA Says
by Luca Gattoni-Celli
IRS employees ineffectively redacted taxpayer information, including Social Security numbers, attached to accepted offers in compromise, which by law the public may review for one year, the Treasury Inspector General for Tax Administration said in an audit released April 12.

April 7, 2016
News Analysis: The European Greens and IKEA: The €1 Billion Question
by Ryan Finley
In news analysis, Ryan Finley examines the European Parliament Greens/European Free Alliance report on tax avoidance by IKEA, noting that given its political impact, the methods and assumptions used to calculate the €1 billion EU revenue loss estimate warrant careful examination.

April 1, 2016
Pro Bono Clinic Days Offer New Option to Help Pro Se Petitioners
by Nathan J. Richman
A Maryland pro bono clinic day program could change how taxpayers seek help to navigate the Tax Court.

April 1, 2016
Tax Humor: April Fools' Day Images
In honor of April Fools' Day, Tax Notes looks at prominent tax wonks' celebrity doppelgangers and envisions potential changes to the IRS building under the leading presidential contenders.

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Video Channel

Watch Tax Analysts' video featuring a conversation with Lawrence B. Gibbs, former IRS Commissioner and a member of the law firm Miller & Chevalier, in which he discusses the current state of the IRS and its challenges.

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Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

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