Member Articles

The IRS has published Superfund tax rates for 121 taxable substances subject to the tax under section 4671 of the Internal Revenue Code. A list of taxable substances is included below and accessible through IRS release ...

Last week, Senators Kirsten Gillibrand and Cynthia Lummis introduced a landmark bipartisan bill in the Senate that establishes a comprehensive regulatory framework for digital assets. The Responsible Financial Innovation ...

Rising real estate prices have made property development an increasingly attractive opportunity for owners of undeveloped “raw” land. Property owners involved in development, however, can face very different tax cons ...

The IRS has issued Notice 2022-15, setting down certain conditions under which a taxpayer will be relieved of underpayment penalties under IRC Section 6656 for failing to make required deposits of the Superfund Tax, whic ...

Recent IRS guidance on registration tests for certain Form 637, Application for Registration (For Certain Excise Tax Activities), impacts taxpayers who are required to obtain a “G” registration under the reinstated S ...

Qualified small to medium-sized businesses that experienced a significant decline in revenues during the COVID-19 pandemic or were forced to partially or fully shut down due to a government order can still claim a refund ...