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Western CPE Blog

Ranch Springs v. Commissioner: Tax Court Rejects $25 Million Conservation Easement Valuation (Ranch Springs, LLC v. Comm. (164 T.C. No. 6, March 31, 2025)

5 min read
A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied by the Tax Court when valuation and appraisal methods are proven to be insufficient.

Recent Blog Posts

Failure to Pay Employment Taxes Gets Personal When Tax Court Rules Against Tax Professional (United States v. Tax and Bankruptcy Attorney, PLC, and Kenneth Keate., (US District Court for the District of Minnesota, NO. 0:22-CV-02928 (Nov. 27, 2024))

3 min read
In a case that should serve as a cautionary tale for all tax practitioners advising

Gig Worker Tax Preparation: A Guide for Enrolled Agents

5 min read

The gig economy continues to expand rapidly, with 64 million Americans now participating in on-demand

Tax Prep for Gig Economy Clients: A Guide for CPAs

5 min read

The gig economy continues to expand, with approximately 64 million Americans now participating in on-demand

Sixth Circuit Reverses Tax Court: IRA Distributions Taxable to Current Owner Even if IRS Took the Money (Lonnie W. Hubbard v. Comm., No. 24-1450, US Court of Appeals for the Sixth Circuit (March 19, 2025))

2 min read
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated

Noncustodial Parent Denied Dependency Despite Claiming One of Two Children for Years (Melissa Correll v. Comm., TCM 2025-31)

2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even

Government Secures $1.9 Million FBAR Penalty Judgment Against Estate (US v. Patricia Leeds, DC Idaho, No. 1:22-CV-00379 (Mar. 7, 2025))

2 min read
In a recent decision, the court granted summary judgment to the government in a case

When a Responsible Person’s Failure to Pay is “Willful” (Kristopher Dreyer v. United States, 9th Cir., No. 24-906, March 28, 2025)

4 min read
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit

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