Disallowed Expenses

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Meal Expense – Navigating Between Internal Revenue Code Sections 162, 274, 132; IRS Technical Advice Memorandum 200030001; and, Churchill Downs v. Commissioner

05/05/2015
As per usual I'm swimming in areas where the tax code is seemingly at odds....
Business Expense / Deductible Expense / Disallowed Expenses / Employee Business Expense / Meal Expense / Tax Court / Tax Deductible Expenses / Taxable Income / Uncertain Tax Position
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Marijuana Dispensary Income Tax Guidance Update: IRS Memo 201504011

01/26/2015
As many of you know who follow my tax musings via this blog, I recently...
Amortization / Business Expense / Cash Transaction / Disallowed Expenses / IRS Appeal / IRS Audit / IRS Enforcement / IRS Examination / Marijuana
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Schumann v. IRS: Reg. 1.469-2(f)(6) – The Nuanced Relationship Between Passive Losses & Self Rental Gains

11/12/2014
Schumann v. IRS: Reg. 1.469-2(f)(6) - The Nuanced Relationship Between Passive Losses & Self Rental...
1031 Exchange / Appeals & Audit Resolution / Business Expense / Business Income / Deductible Expense / Disallowed Expenses / IRS Examination / Material Participation / Passive Activity / Rental Real Estate / Self Rental / Sub-chapter S / Tax Court / Tax Guidance & Preparation
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Odujinrin v. IRS Commissioner Reinforces the Significance of Engaging a Reputable Enrolled Agent

10/24/2014
In Wole Odujinrin v. IRS Commissioner the petitioner, a hematology oncologist who represented himself, did not...
Back Taxes Owed / Business Expense / Disallowed Expenses / Employee Business Expense / IRS Appeal / IRS Audit / IRS Collections / IRS Enforcement / IRS Penalties / IRS Penalty and Interest Abatement / Tax Abuse / Tax Court / Tax Guidance & Preparation / Tax Preparer

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