Gene Bowman 10/8/26 Gene Bowman 10/8/26

Limited Partners and Self-Employment Tax: What Alabama Business Owners Should Know

The Fifth Circuit withdrew its January 2026 opinion on the limited partner exception to self-employment tax, and the Second Circuit has now ruled as well. Both courts focus on whether a partner manages or runs the business. Neither decision binds Alabama taxpayers, whose Tax Court cases generally remain governed by the Tax Court’s own passive-investor analysis.

Gene Bowman 11/8/23 Gene Bowman 11/8/23

Alabama Tax Audit Targets

How does the Alabama Department of Revenue choose taxpayers for audit.

Gene Bowman 7/14/22 Gene Bowman 7/14/22

Changes in Alabama Corporate Income Tax

Alabama passes changes to its taxation of corporations, including apportionment of multi-state income.

Gene Bowman 10/30/17 Gene Bowman 10/30/17

Subject Matter Jurisdiction in Alabama Divorces

Subject matter jurisdiction in Alabama divorce cases.

Gene Bowman 9/7/16 Gene Bowman 9/7/16

Alabama Sales Tax and Online Companies

More and more consumers are buying all kinds of stuff online--over the internet from companies such as Amazon. Many of these sales transactions occur without the payment of sales taxes, as the selling company likely has no physical presence in the state of the purchaser. Many brick-and-mortar companies argued that they were at a disadvantage as they were forced to compel customers to pay more (often times 8% or more) to cover the state sales tax.