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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In a recent decision, the court granted summary judgment to the government in a case
4 min read
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit
12 min read
Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.
5 min read
The 2026 tax season isn’t here yet, but it’s never too late to start preparing,
5 min read
How To Renew A PTIN Renewing your Preparer Tax Identification Number (PTIN) is an essential
5 min read
What is a PTIN? A Preparer Tax Identification Number (PTIN) is a tax professional’s identification
9 min read
For 2025, The IRA22 introduces a new requirement that certain energy-efficient home improvements will need
