Western CPE Blog
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

Recent Blog Posts
9 min read
In case you thought you were all caught up on the IRS’s new Schedules K-2
4 min read
The IRS has released new 2022 instructions for Form 1065 and 1120-S, Schedules K-2 &
2 min read
The Biden administration announced last week that it is yet again extending the pause on
2 min read
Are your clients thinking about Donor-Advised Funds (DAFs)? An interesting report dropped this week showing
2 min read
Does the craziness of the last two filing seasons coupled with the distinct possibility that
4 min read
As originally appearing in Procedurally Taxing. Last week in Green Valley Investors v Commissioner, a
2 min read
Today, President Biden announced Daniel “Danny” Werfel as his pick to serve as the next