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.

Property taxation is a powerful tool for public finance. Apart from the more esoteric advantage of avoiding a deadweight economic loss, a property tax is secured by collateral.

There was an oddity in the sports world that lasted for generations. Professional athletes profited from their status through sponsorships for their name, image, and likeness (NIL), yet these NIL opportunities were closed to collegiate athletes.

In Fuentes v. Empire Nissan, Inc., it appears that Nissan attempted to test the limits of the use of small print in contracts.

The Supreme Court opined about a canine chew toy in Jack Daniel’s Properties, Inc. v. VIP Products LLC. The defendant sells dog toys parodying Jack Daniel’s beverage.

The IRS told a tale: A Taxpayer creates a secure Business Online Account at IRS.gov and lets us know which communications methods they prefer – email, paper mail or phone. The taxpayer selects email. They later receive an email explaining tax credits and deductions for which they may be eligible.