ACA and Victims of Domestic Abuse
The Affordable Care Act (ACA) raises interesting procedural issues. One such issue relates to victims of domestic abuse. The tax law as generally written does not reflect the realities of taxpayers who...
View ArticleACA and Tax Procedure: Many Unanswered Questions Still Exist
In today’s guest post we welcome Christine Speidel. Ms. Speidel is an attorney with the Vermont Low Income Taxpayer Project and the Office of the Health Care Advocate, both at Vermont Legal Aid. She...
View ArticleHalbig & King: “SCOTUS, it’s ACA, Please Take us Back”
As was well documented today, the DC Circuit in Halbig v. Burwell and the Fourth Circuit in King v. Burwell issued conflicting opinions this morning on the IRS regulations authorizing tax credits in...
View ArticleSummary Opinions for 7/18/14
A quick thank you to Christine Speidel for her guest post last week on the unanswered questions regarding ACA and tax procedure. If you have not yet reviewed, please take a look and check out the...
View ArticleSummary Opinions for 9/12/14
Sum Op for the week of the 12th is running a bit behind schedule because of a really wonderful two part guest post by A. Lavar Taylor on what constitutes an attempt to evade or defeat taxes for Section...
View ArticleSummary Opinions for 9/19/14
Another great tax procedure week. We have news on two (alleged for one) celebrity tax cheats. More importantly, the Tax Court issued another qualified offer holding regarding concessions, and one...
View ArticleSummary Opinions for 10/31/14
The first week of November had two great guest posts. The first post, which can be read here, was by attorney Michelle Feit, who discussed the extended statute of limitations found under Section...
View ArticlePenalty Relief and Premium Tax Credit Reconciliation
Today we welcome back Christine Speidel, an attorney with Vermont Legal Aid who directs the low income taxpayer clinic there. Christine has specialized over the past year in tax issues arising from the...
View ArticleKing v Burwell: Initial Observations
Most readers by now already know that the Supreme Court today decided King v Burwell. We have previously discussed the case and some of the many potential tax procedure issues that the decision might...
View ArticleSummary Opinions for May, part 1
May got away from me, and so has much of June. I’ll post the Summary Opinions for May in two parts, and handle June in the same manner. Below are some of the tax procedure items in May that we didn’t...
View ArticleSummary Opinions for the Week Ending 8/21/15
We here at PT are huge fans of self-promotion, so I am thrilled to link Les’ recent article in The Tax Lawyer. Les’ article, Academic Clinics: Benefitting Students, Taxpayers, and the Tax System, was...
View ArticleReview of the First Tax Year of the Affordable Care Act and Look Ahead: Part 1
Today we welcome back Christine Speidel, an attorney with Vermont Legal Aid who directs the low income taxpayer clinic there. Christine has specialized over the past year in tax issues arising from the...
View ArticleReview of the First Tax Year of the Affordable Care Act and Look Ahead: Part 2
Yesterday, we began a look at the ACA by examining reconciliation issues. We continue to look at reconciliation issues today before moving on to information returns. Keith Reconciliation deadlines The...
View ArticleReview of the First Tax Year of the Affordable Care Act and Look Ahead: Part 3
Today we have the third and final installment of our review of the ACA in 2015 and preview of the ACA in 2016. Keith Section 1411 Certifications Employer liability for a shared responsibility payment...
View ArticleSummary Opinions for 10/31/14
The first week of November had two great guest posts. The first post, which can be read here, was by attorney Michelle Feit, who discussed the extended statute of limitations found under Section...
View ArticlePenalty Relief and Premium Tax Credit Reconciliation
Today we welcome back Christine Speidel, an attorney with Vermont Legal Aid who directs the low income taxpayer clinic there. Christine has specialized over the past year in tax issues arising from the...
View ArticleKing v Burwell: Initial Observations
Most readers by now already know that the Supreme Court today decided King v Burwell. We have previously discussed the case and some of the many potential tax procedure issues that the decision might...
View ArticleSummary Opinions for May, part 1
May got away from me, and so has much of June. I’ll post the Summary Opinions for May in two parts, and handle June in the same manner. Below are some of the tax procedure items in May that we didn’t...
View ArticleSummary Opinions for the Week Ending 8/21/15
We here at PT are huge fans of self-promotion, so I am thrilled to link Les’ recent article in The Tax Lawyer. Les’ article, Academic Clinics: Benefitting Students, Taxpayers, and the Tax System, was...
View ArticleReview of the First Tax Year of the Affordable Care Act and Look Ahead: Part 1
Today we welcome back Christine Speidel, an attorney with Vermont Legal Aid who directs the low income taxpayer clinic there. Christine has specialized over the past year in tax issues arising from the...
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