Archive for ‘Focus on Courts’

EO Tax Journal 2022-94

Paul Streckfus, May 16, 2022 at 5:39 am

1 – Editor’s Notebook

2 – Employment Opportunity

3 – Upcoming EO Program

4 – Senator Whitehouse Leads Charge to End Harmful Dark Money Riders

5 – Tenth Circuit Holds Organization Does Not Qualify as a Small Insurance Company under Section 501(c)(15) (Reserve Mechanical Corp.) Continue…

EO Tax Journal 2022-80

Paul Streckfus, April 25, 2022 at 5:33 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Petitioner Seeks Reversal of IRS Decision to Revoke Church Status under Section 170(b)(1)(A)(i)

4 – Excerpts from Optimum Health Institute Website about Free Sacred Trinity Church Continue…

EO Tax Journal 2022-72

Paul Streckfus, April 12, 2022 at 5:46 am

1 – Editor’s Notebook

2 – In the News

3 How Can the PGA TOUR Possibly Justify Its Tax Break?

4 – Tax Court Holds Officer of (c)(3) Is an Employee for Employment Tax Purposes (The Redi Foundation v. Commissioner) Continue…

EO Tax Journal 2022-65

Paul Streckfus, April 1, 2022 at 5:40 am

1 – Employment Opportunities

2 – Editor’s Notebook

3 – The EOTJ Mailbag

4 – Tax Court Press Release on Proposed Amendments to Its Rules of Practice

5 – Proposed New Tax Court Rule 152 on Amicus Briefs

6 – Transcript of State AG Update (Part 3) Continue…

EO Tax Journal 2022-56

Paul Streckfus, March 21, 2022 at 5:33 am

1 – Editor’s Notebook

2 – Sixth Circuit: Regulations on Charitable Donation of Conservation Easement Upheld as Valid; Tax Court Affirmed

3 – Article of Interest

4 – IRS Provides Advice to Agents Conducting Syndicated Conservation Easement Exams

5 – IRS Opines that Automatic Revocation Provision in Section 6033(j)(1)(B) Is Not Contingent upon Satisfaction of the Notification Requirement in Section 6033(j)(1)(A) Continue…