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TRENDING INSIGHTS
IRS Lacks Statutory Authority To Assess Penalties For Failure to File Form 5471
Occasionally, a tax news alert hits your inbox that causes you to pause, read it again, and say, “That cannot be right.” The U.S. Tax Court decision in the Farhy v. Commissioner case is the latest example. The U.S. Tax Court ruled that the Internal Revenue Service (IRS) lacked statutory authority to assess penalties imposed under Section 6038(b)(1) or (2) […]
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Overview Of Discontinued Operations Reporting
Traditional business models in many sectors have been disrupted by the COVID-19 pandemic, geopolitical uncertainty, rising costs and falling consumer confidence. If your company is planning a major strategic shift this year, management may need to comply with the updated accounting rules for reporting discontinued operations that went into effect in 2015. Discontinued operations typically don’t happen every year, so […]
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Keep Thieves From Stealing From Your Nonprofit Youth Sports League
A few years ago, the popular and well-compensated executive director of a west coast youth soccer league was accused of fraud. After scrutinizing the club’s books, the league’s board of directors couldn’t account for $80,000. Criminal charges were eventually dropped, but many similar cases have concluded in embezzlement findings and significant losses. According to The Washington Post, youth sports has become […]
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