When the IRS audits a tax return, the case file for the audit is stored in the Enterprise Case Management (ECM) system. The ECM system is used by the IRS “to modernize and consolidate legacy case management systems

The Supreme Court released an interesting labor law opinion, Helix Energy Solutions Group, Inc. v. Hewitt. The Fair Labor Standards Act of 1938 (FLSA) requires “covered employees” to receive overtime pay for work over 40 hours a week.

Governor Newsom signed SBX1-2, the “Gas Price Gouging Law,” into law on March 28h. The law begins with a reflection on the gasoline price history in 2022, and then the new law declares: “Fundamental change is necessary to prevent future extreme price spikes and price gouging by oil companies.”

The Income Verification Express Service (IVES) is the program that authorized third parties use to receive a copy of a tax transcript from the IRS.

Seaview (2022) concerned the filing requirements of a partnership tax return for the 2001 tax year. It was a debate of the extent technicalities should control all else, and the reliability of IRS guidance.

Protection of personal information is an advantage gained when using a trust. Whereas a probated will is an announcement of an orderly succession of proprietary ownership to the world, and wills are available to anyone.

An Incomplete Non-Grantor Trust (ING) is designed to be a separate taxpayer for income tax purposes which receives assets without gift tax consequences.

California experienced extreme weather recently. As a result, the Internal Revenue Service and its Californian equivalent, the Franchise Tax Board (FTB), extended the tax filing deadline for most (but not all) Californians.