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
2 min read
A bipartisan IRS reform bill, Taxpayer First Act (HR3151) was signed into law by President
6 min read
It seems everything is an argument. Listen to the news. Watch C-SPAN televise speeches in
2 min read
Taxpayers claiming a Qualified Business Income deduction (QBI deduction) on their 2019 tax returns will be required
3 min read
The IRS has begun sending letters to taxpayers with virtual currency transactions that potentially failed
2 min read
The IRS has released drafts of the 2019 Form 1040. Say bye-bye to the “postcard” —
3 min read
Business Losses Were Not Passive Even Though Owner Lived out of State (Fred and Lisa
4 min read
Missing Entry on Appraisal Summary Nixes Charitable Deduction (RERI Holdings I, LLC v. Comm., US
