We live in an age of unparalleled mobility in a world of many differing taxes and taxation structures. Yet permanently changing one’s residence is not a decision lightly made.

Normally, a typed (nonholographic) will must be signed by at least two persons who witnessed the testator’s signature of the will or the testator’s acknowledgment of the document as the testator’s will.

A supplemental (or special) needs trust is a means to assist a beneficiary with a disability while preserving the beneficiary’s eligibility for public benefits. As of now there is “little legal interpretation of and commentary on special needs trusts.”

The California Supreme Court granted a broad interpretation to the term, “disclose” as it is used in Labor Code § 1102.5, California’s general whistleblower statute.

The IRS Inspector General (TIGTA) recently reviewed the IRS whistleblower program. IRS whistleblower awards are through either § 7623(a) or § 7623(b).

The Inspector General for the IRS (TIGTA) reviewed the examination practices of the Large Business and International (LB&I) Division from fiscal year (FY) 2017 through 2021.

The Inspector General for the IRS (TIGTA) recently reported on the Accounts Management’s backlog. Accounts Management is primarily responsible for resolving taxpayer-initiated changes to their accounts and requests for information.

The statutory interpretation canon dictating that exemptions from taxation are strictly construed against the taxpayer is frequently used by the IRS in order to enforce their own interpretation of the tax code on all those subject to taxation.