Rural Hospital Organization Expense Tax Credit
By Joe Nagel, Esq., LL.M., CPA In 2016, the Georgia legislature adopted a state income
IRS Fact Sheet FS-2017-9: Worker Classification
By Joe Nagel, Esq, LL.M, CPA IRS Fact Sheet 2017-9 provides a good reminder to employers
IRS Field Service Advice 20172801F: Gift Tax Returns
By Joe Nagel, Esq., LL.M., CPA IRS Field Service Advice (FSA) 20172801F provides a reminder
IRS Information Letter 2017-0015
By Joe Nagel, Esq., LLM, CPA IRS Information Letter 2017-0015 below provides a requesting taxpayer
A Benefit-Boosting Social Security Strategy
By Douglas McAlpine, Esq., CPA Although “file and suspend” is no longer available as a
IRS Tax Court Memo 2017-62: Castigliola v. Commissioner
By Joe Nagel, Esq., LL.M., CPA In Castigliola v. Commissioner, a law firm claimed that
IRS Tax Court Memo 2017-099: Katrina E. Taylor and Avery Taylor v. Commissioner
By Joe Nagel, Esq., LL.M., CPA The following Tax Court Memorandum decision underscores the importance of
IRS TaxCourt Memo 2017-100: Carolyn F. Whitsett v. Commissioner
By Joe Nagel, Esq., LL.M., CPA In the case of Carolyn F. Whitsett v. Commissioner,
IRS News Release 2017-102: Electronic Payment of User Fees
By Joe Nagel, Esq., LL.M., CPA Beginning June 15, taxpayers requesting letter rulings, closing agreements
Another Reason to Have a Valid General Power of Attorney (GPOA)
By Douglas McAlpine, Esq., CPA Most married couples file their tax returns as Married Filing
