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Full-Text Articles in Taxation-Federal
Advocating For Clients Whose Debts Were Assigned By The Irs To A Private Collection Agency, Michael Baillif, Robert D. Probasco, Miranda Rhyne
Advocating For Clients Whose Debts Were Assigned By The Irs To A Private Collection Agency, Michael Baillif, Robert D. Probasco, Miranda Rhyne
Robert Probasco
No abstract provided.
Advocating For Your Client In Trade And Business Expense Cases - Hobby Losses, Rosty Shiller, Robert D. Probasco, Miranda Rhyne
Advocating For Your Client In Trade And Business Expense Cases - Hobby Losses, Rosty Shiller, Robert D. Probasco, Miranda Rhyne
Robert Probasco
No abstract provided.
Comments On Proposed Regulations Concerning Definition Of Dependent, Robert D. Probasco
Comments On Proposed Regulations Concerning Definition Of Dependent, Robert D. Probasco
Robert Probasco
The Working Families Tax Relief Act of 2004 (the “2004 Act”) replaced multiple definitions of “child” utilized for child-related tax benefits within the Code with a uniform definition of “qualifying child” (“UDOC”). Additional changes to the UDOC have been made since 2004, as part of the Gulf Opportunity Zone Act of 2005, and through the Fostering Connections to Success and Increasing Adoptions Act of 2008.
The Section of Taxation previously provided extensive comments on the UDOC, expressing concerns with the UDOC and proposing both legislative and regulatory changes (“UDOC Report”). Some of these concerns were addressed by the Internal Revenue …