Archive for January, 2010

EO Tax Journal 2010-17

Paul Streckfus, January 28, 2010 at 10:06 pm

What are we to make of the Mysteryboy case recently handed down by the Tax Court (Mysteryboy Incorporation v. Commissioner, filed January 26, 2010)?


EO Tax Journal 2010-16

Paul Streckfus, January 27, 2010 at 10:06 pm

1 – EO Revenue Procedures Updated

The annual updating of the basic EO revenue procedures has taken place with few changes.

Rev. Proc. 2010-4, on TE/GE letter ruling requests, has mostly minor revisions. An additional circumstance under which EO Technical will not issue letter rulings is added as section 6.18.


EO Tax Journal 2010-15

Paul Streckfus, January 25, 2010 at 10:06 pm

Last Friday ABA tax attorneys met in San Antonio. As part of the gathering, EO practitioners had their usual daylong meeting. For those of us not in attendance, my transcriber is already working on the first session. Now you know why she hates me.


EO Tax Journal 2010-14

Paul Streckfus, January 22, 2010 at 10:06 pm

Yesterday I had Marc Owens’ testimony at Wednesday’s hearing on the proposed section 7611 regulations. Today I have the testimony of Pennsylvania attorney David Epstein.


EO Tax Journal 2010-13

Paul Streckfus, January 21, 2010 at 10:06 pm

A hearing on the proposed section 7611 regulations was held yesterday, featuring three commenters. For the proposed regulations, see EOTJ, vol. 14, no. 4, p. 158. For written comments on the proposed regulations, see EOTJ, vol. 14, no. 6, pp. 145-171. What follows is the prepared testimony of Marc Owens for the hearing. Joining Owens in commenting were Pennsylvania attorney David Epstein and Erik Stanley, senior legal counsel, Alliance Defense Fund.