A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
When Is a Return Considered Filed?
Representation

When Is a Return Considered Filed?

In Seaview Trading, LLC v. Commissioner,i a three-judge panel of the Ninth Circuit Court heard an appeal from the Tax Court, which tasked the court with deciding when a return ... Josh Youngblood, EA

Nov/Dec 2022, Representation, Tax Court, FPAA, partnership, final partnership administrative adjustment, Form 1065, Reg. §1.6031(a)-1(e)(1), Ninth Circuit, §1.6031(a)- 1(e), §6229(a), §7502, Seaview, Beard test, statute of limitations, return, assessments
Recent Court Cases of Interest
Tax News Briefs

Recent Court Cases of Interest

Gambling Loss Not Deductible as Casualty Loss The Ninth Circuit Court of Appeals has ruled that the taxpayer’s gambling losses did not qualify as deductible casualty losses. The taxpayer gambled occasionally, but only small amounts, and... TheTaxBook

Sept/Oct 2021, Tax News Briefs, §165(c)(3), s corporation, Pramipexole, compensation, IRS Publication 547, gambling, Ninth Circuit, Form W-2, §3401(a), §3401(c), Form 1099-MISC, theft, §165(a), nonemployee, California, Food and Drug Administration, FDA