January 19, 2018
By Patricia Weisgerber, Esq., LL.M.
Last fall, the U.S. Tax Court decided the case of Smith v. Comm’r.
It’s not a pivotal case, but it stands as a good reminder of the adage “you don’t get something for nothing.” At the heart of the case was a complicated tax ...
October 16, 2017
by Attorney Patricia Weisgerber, LL.M.
Small businesses run on tight margins. The last thing a business owner wants is an IRS notice announcing the disallowance any of their business expense deductions. This is particularly the case for sole proprietorships who report their business expenses on Schedule C of IRS Form 1040. For ...
July 28, 2017
by Attorney Patricia Weisgerber, LLM
Like Napolean recognizing that an army marches on its stomach, the owners of the Boston Bruins know a hockey team needs to be well-fed to ensure optimal performance on game day. So, when the Bruins go on the road to play away-games, management plans ahead. With ...
May 16, 2017
Taxpayers contesting IRS assessments of additional taxes, penalties and interest have a number of different options to contest and appeal those assessments. One of those options includes bringing a case to the United States Tax Court (Tax Court). Here are some Tax Court practice tips for taxpayers:
1. Know What Tax