Tax Attorney David De Jong

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…

Read More

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…

Read More

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:…

Read More

Tax Attorney David De Jong

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…

Read More

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…

Read More

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…

Read More

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…

Read More

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…

Read More

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…

Read More

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…

Read More