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Tax Controversy News

Will the Affordable Care Act (Obamacare) – Employer Mandate Complicate Worker Classification Issues for Business Owners?

Brian J. Crepeau | Dec 4, 2014

Absolutely!  The already multifaceted laws governing the differentiation of “Employee” or “Independent Contractor” is further complicated by the Affordable Care Act’s (“ACA”) employer mandate set to be implemented in 2015.  The employer mandate will expand complicated regulations and include increased enforcement actions by the IRS. The employer mandate requires certain employers with 100 or more…

I am a U.S. citizen and own rental real estate in a foreign country. Am I required to report my rental income on my U.S. tax return?

Giovanni V. Alberotanza | Nov 13, 2014

Yes.  Most countries tax their citizens based on where those citizens reside.  However, U.S. citizens are required to report their worldwide income.  Therefore, if you are a U.S. citizen who owns income producing property in a foreign jurisdiction, you must report that income on your U.S. tax return.  To the extent you have rental expenses…

Is litigation the only option after failing to reach a resolution at a hearing with the IRS Office of Appeals?

Oct 9, 2014

No.  The IRS Office of Appeals (“Appeals”) offers two alternatives for taxpayers unsatisfied the result produced by the Appeals process but unwilling to bear the cost of litigation. A taxpayer may request Post Appeals Mediation (“PAM”) by submitting a written statement to Appeals detailing his or her position on a specific disputed issue.  If Appeals…

Someone from the IRS called and threatened to arrest me for not paying my taxes. Was this call a scam?

Sep 12, 2014

Yes.  These calls are a nationwide concern for the Internal Revenue Service (IRS).  The callers represent themselves as IRS employees and use fictitious names, titles, and/or employee identification numbers in an effort collect personal or financial information from their victims.  They may demand that you pay unpaid taxes, tell you that you are due a…

I won big on a horse racing bet, but a lot of my winnings were withheld in taxes. Why is that?

Brandon N. Mourges | Aug 14, 2014

If you spend time at the race track, you may have been confronted with this peculiar situation.  On a whim, you placed a $60 bet on a 3 horse Trifecta box, which included some long-shots.  The race is down to the wire and your bet wins.  The bet appears to pay out $6,000 and you…

I am a small business owner with retirement plans and did not know I had a filing requirement. I would like to come into compliance, but I am hesitant because of the penalties. What should I do?

Jun 12, 2014

You are in luck.  From June 2, 2014 until June 2, 2015, plan administrators or plan sponsors of certain small business plans and plans of business partnerships as well as certain foreign plans may be eligible to participate in the Internal Revenue Service’s pilot program wherein by filing current and prior year Form 5500 series…

Employment Tax Changes after DOMA

May 30, 2014

A panel discussion and examination of federal tax changes resulting from the U.S. v. Windsor decision and the repeal of DOMA section 3 at the NBA Midyear meeting on March 28, 2014. You can download the full presentation here: nba_mid-year_doma_panel_presentation_2014.pdf

Who is the IRS targeting for an audit?

Brian J. Crepeau | May 14, 2014

In general, the IRS targets the low hanging fruit, shakes the taxpayer’s tree, money falls and the US Treasury is happy.  The taxpayers selected are not happy as they just endured months of stress dealing with the audit, costly professional fees and a likely tax debt that includes interest and penalties. The IRS has a…

Are there federal tax consequences associated with using Bitcoins in my business?

Giovanni V. Alberotanza | Apr 10, 2014

Yes.  Although Bitcoins have been around since 2009, on March 25, 2014, the Internal Revenue Service issued Notice 2014-21 officially declaring that Bitcoins are treated as property for U.S. federal income tax purposes.  Consequently, a taxpayer who receives Bitcoins as payment for goods or services must include in gross income the fair market value of…

Are civil unions and domestic partnerships between same-sex individuals treated as marriages for federal income tax purposes?

Mar 13, 2014

No.  In the United States, various states established domestic partnerships and civil unions by law to grant quasi-marriage rights within those states to same-sex couples in response to the 1996 federal Defense of Marriage Act (“DOMA”) and state prohibitions on same-sex marriage.  The particular privileges granted to these couples depend on the law of each…

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Rosenberg Martin Greenberg

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Phone: 410-727-6600
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