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Western CPE Blog

5 min read
The IRS issued Notice 2026-3 on December 22nd, waiving estimated tax penalties that would have forced farmland sellers to pay most of their tax liability upfront despite Section 1062's new four-year installment payment option.

Recent Blog Posts

4 min read

A few missed payments on a 401(k) loan, even though the delinquency was the employer’s

5 min read

Law requires reporting of all income including that from illegal activity. Tax expert Vern Hoven

4 min read

Divorce settlement, so what’s the first thing we need to know? In a divorce, if

3 min read

Don’t stop reading this important Tax Court decision because the charity deduction is so big

3 min read

Vern Hoven addresses top scams aimed at tax preparers including phishing scams, phone scams and

3 min read

In a recent decision, the Tax Court provided relief to an employer who misclassified workers

7 min read

Estate planning is not just for the ultra-rich. But their mistakes, when they have plenty