Decisions — Group surgery

A group of unicorns may or may not be called a blessing, but one thing is certain: owners of multiple business activities seldom use that word to describe IRS inquiries into how those activities are grouped.

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Definitions — Watching the IRS


Each December, the IRS gets a holiday gift from the National Taxpayer Advocate in the form of a presentation to congress that sums up what’s working – and what’s not.

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Decisions — No relation to pasta


When you think of unrelated business taxable income, thoughts of pasta may not come to mind.

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Decisions — On the payroll

Paychecks may be proof that an employer has a sense of humor. Unfortunately, the IRS generally doesn’t find payroll amusing.

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Decisions — Phantom regulations


Are you haunted by phantoms? Sometimes courts are too.

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Definitions — The art of the appraisal


Art may have no rules, but the Internal Revenue Service does, and some of those rules are about works of art.

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Decisions — Seeds of success


From small seeds come tax deductions for farmers.

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Definition — Backing Up

Image source: openclipart.org by the wizardplusplus

Do you have a backup plan? The IRS does too.

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Definition — Freeing information

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According to the old saying, information wants to be free.

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Decisions — All or nothing, or maybe something

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Between all or nothing is something.

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