November 1st, 2023
October Federal Tax Updates
INDIVIDUALS In In Re: Lambert, 132 AFTR2d 2023-6108, a Georgia Bankruptcy Court found that the issuance of Form 1099-C did not establish cancellation of a debt inasmuch as the form is an administrative reporting requirement…
October 1st, 2023
September Federal Tax Updates
INDIVIDUALS In Johnson v. United States, 132 AFTR2d 2023-________, a South Carolina Federal District Court determined that a couple’s loss of $180,000, when the real estate market crashed and they could not be repaid the…
September 1st, 2023
August Federal Tax Updates
INDIVIDUALS Proposed Regulations under Code Section 6011 would cause Monetized Installment Sale Transactions to be considered as Listed Transactions which must be disclosed; monetized transactions are installment sales involving an intermediary where the seller receives…
August 18th, 2023
David De Jong and Sarah Broder Discuss SECURE 2.0 on Podcast
Stein Sperling’s David De Jong and Sarah Broder appeared on the podcast ForYourBenefit on the Federal News Network with host Bob Leins to discuss SECURE 2.0, which changes the landscape of retirement plans. Topics of…
August 18th, 2023
38 Stein Sperling Attorneys Listed in 2024 Best Lawyers® and Best Lawyers: Ones to Watch®
Stein Sperling is pleased to announce that 25 lawyers have been included in the 2024 Edition of The Best Lawyers in America©. Additionally, 13 lawyers have been included in the 2024 Edition of Best Lawyers:…
August 1st, 2023
July Federal Tax Update
INDIVIDUALS In Gomas v. United States, 132 AFTR2d 2023-________, a Florida Federal District Court determined that the victim of a scam in which she withdrew funds from retirement plans in a fraudulent scheme in which…
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…
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…
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…
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…
