Take Note 
Updated Form W-9 Requirements for Flow-through Entities Require Foreign Partner Acknowledgement
Late last month, the Internal Revenue Service (IRS) released an updated draft of Form W-9, Request for Taxpayer Identification Number and Certification, with an updated re... Rita M. Ryan, JD
Tax Court
Can a Taxpayer Deduct Payments if no Form 1099 Is Issued?
The United States Tax Court recently took up an interesting case which, on its surface, seems a run-of-the-mill case (it is a memorandum decision). However, it has some interesting perspectives related to documentation of payments to contract... Thomas Gorczynski, EA, USTCP