Western CPE Blog
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even though he lived full-time with his father in Georgia, the Tax Court strictly applied the qualifying child rules under §152.
Recent Blog Posts
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The Social Security Administration has eased some of its new identity verification requirements and delayed
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The IRS personnel shake-ups continue. Approximately 7,000 probationary IRS employees who were terminated in February
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Beginning as early as September 30, 2025, the president’s March 25, 2025, executive order “Modernizing
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In a rare regulatory win that tax professionals can actually celebrate during the height of
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Last week, the Financial Crimes Enforcement Network (FinCEN) issued a significant Geographic Targeting Order (GTO)
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The U.S. Treasury Department announced on March 2 that it will no longer enforce the
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If you file Forms 1099 via paper or file electronically with the IRS following the
