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New Guidance from the Internal Revenue Service on Cryptocurrency: Rev. Rul. 2019-24 Clarifies the Agency’s Position on Hard Forks and Airdrops

On October 9, 2019, the Internal Revenue Service (“the Service”) published further guidance regarding the tax treatment of cryptocurrency.  This marks the first time since 2014 that the Service has provided insight into the taxation of this fast-evolving area. In Rev. Rul. 2019-24, the Service specifically discussed whether and how “hard forks” or “airdrops” could…

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The Crackdown on Cryptocurrency

We all read the headlines. Virtual currencies are a hot button topic. Even Facebook is developing its own virtual currency. It is easy to understand the attraction, for some. The use of a virtual currency is anonymous. Account holders are protected behind private passwords and encrypted files…or so we may have thought. Over the next…

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Rosenberg Martin Greenberg Launches Criminal Defense and Investigations Microsite

Rosenberg Martin Greenberg, LLP, a 40-attorney law firm headquartered in Baltimore, Maryland with offices in Maryland, Delaware, New York and Washington, D.C. is pleased to announce the launch of its Criminal Defense and Investigations microsite.  The Criminal Defense and Investigations team is comprised of former prosecutors and investigators, as well as seasoned attorneys with significant…

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Demystifying Life Estate Deeds in Maryland

By Craig A. Enck, Esq., Partner, Rosenberg Martin Greenberg, LLP and Richard (Ricky) Adams, Associate, Rosenberg Martin Greenberg, LLP In Maryland, you can make a beneficiary designation on your real property. This type of transaction is called a Life Estate Deed. It can be a very useful tool to avoid probate while also preserving tax…

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When Will You Get Your 2018 Tax Refund?

The extended government shutdown is adding to the anxiety that some taxpayers feel with respect to when they will get their refund. The tax attorneys at Rosenberg Martin & Greenberg LLP cannot answer that question with any degree of certainty. We can, however, provide some guidance that will help taxpayers avoid the problems that can…

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Collection – Pre-Notice Levies: When the IRS Can Levy Before Notifying Taxpayers of Their Right to a Hearing

This article was originally published in the Journal of Tax Practice and Procedure, December 2018 – January 2019 edition. A. Introduction One of the most important rights a taxpayer has during the Internal Revenue Service (“IRS”) administrative collection process is to be notified of their right to a collection due process hearing before the IRS…

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What are some of the monetary penalties and other consequences of failing to properly report my foreign real estate and other foreign financial assets?

Depending upon how foreign real estate is owned and/or controlled, a number of different tax reporting regimes may be implicated.  Each of these has its own corresponding penalties and generally applies to United States persons – U.S. citizens or those residing in the U.S.  A selection of these provisions and the attendant potential penalties are…

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Can a Prenuptial Agreement Executed Before January 1, 2019 Preserve Deductibility of Alimony Payments Relating to Divorce Decrees Entered After That Date?

The Tax Cuts and Jobs Act of 2017 (“TCJA”) did away with the long-standing provision allowing for deductions of alimony payments by the payor.  Specifically, the TCJA adopted the prior definition of “alimony and separate maintenance payment” under the Internal Revenue Code but eliminated deductibility for any “divorce or separation instrument” executed after December 31,…

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Rosenberg Martin Greenberg

25 South Charles Street, 21st Floor MD 21201
Phone: 410-727-6600
Map & Directions

Rosenberg Martin Greenberg

705 Melvin Avenue Annapolis, MD 21401
Phone: 410-727-6600
Map & Directions