Tax Attorney David De Jong

June 1st, 2023

May Federal Tax Update

INDIVIDUALS In Rodgers v. Commissioner, TC Memo 2023-56, the Tax Court concluded that interest paid on a past due child support obligation constitutes income to the recipient and not additional taxfree child support. In Bibeau…

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Tax Attorney David De Jong

May 1st, 2023

April Federal Tax Update

INDIVIDUALS In Kiczuk v. United States, 131 AFTR2d 2023-1292, a Connecticut Federal District Court concluded that disability benefits paid to a state employee were taxfree and akin to workers compensation as the result of a…

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April 5th, 2023

Legally Speaking with Aron Benjamin: Talking Taxes

In this episode of “Legally Speaking with Aron Benjamin,” we are joined by tax attorney Michael Goldberg to explore the complex world of taxes during tax season. With so many updates and changes to the…

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Tax Attorney David De Jong

April 1st, 2023

March Federal Tax Update

In Ahaiwe v. Commissioner, TC Summary Opinion 2023-7, the Tax Court found that the insolvency exception to reporting relief from indebtedness income did not apply when the taxpayer provided only a worksheet with “numbers on…

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March 7th, 2023

Great Time to Consider IRS Streamlined Submission Programs

Now that the Supreme Court has clarified the maximum exposure for penalties related to a nonwillful failing to file the annual Report of Foreign Bank and Financial Accounts (colloquially known as an FBAR), taxpayers should…

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Tax Attorney David De Jong

March 1st, 2023

February Federal Tax Update

INDIVIDUALS In Green Rock, LLC v. Commissioner, 131 AFTR2d 2023-562, an Alabama Federal District Court joined the Sixth Circuit Court of Appeals and the Tax Court in striking down the labeling of syndicated conservation easements…

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February 28th, 2023

Legally Speaking With Aron Benjamin: Maryland New Law Update 2023

Join Stein Sperling’s personal injury and criminal law attorney Aron Benjamin as he speaks with estates, trusts & probate attorney Sarah Broder and employment and business law attorney Darla McClure about new laws in Maryland in 2023,…

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Tax Attorney David De Jong

February 1st, 2023

January Federal Tax Update

INDIVIDUALS In Patacsil v. Commissioner, TC Memo 2023-8, the Tax Court required a couple to report relief from indebtedness income inasmuch as they did not prove the value of their business or real estate as…

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January 19th, 2023

SECURE Act 2.0: What You Need to Know

On December 29, 2022, President Joe Biden signed the SECURE Act 2.0 into law as part of the Consolidated Appropriations Act.  More comprehensive than the original SECURE Act of 2019, here are a handful of…

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Tax Attorney David De Jong

January 1st, 2023

December Federal Tax Update

INDIVIDUALS Public Law No. 117-228, the Respect for Marriage Act, repeals references in the Internal Revenue Code and elsewhere in federal law to marriage being between a man and a woman. SECURE 2.0 Act of…

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