Initial Blog Posts

This post provides guidance for the process of drafting domestic relations orders that qualify as QDROs in a divorce. 

Most states maintain some sort of successor liability provision in their tax statutes. 

Self-employed individuals and employees who work out of their home are allowed to deduct business expenses relating to part of their home.

In  many divorces,  retirement  plans  are  the  parties’  most  significant  asset.    

There are two general kinds of alimony in Alabama divorces, one referred to as "periodic alimony" and the other referred to as "alimony in gross").

Pension benefits and retirement savings often constitute a client’s most valuable assets, and are viewed as a safety net. 

You may need information on child support: a) If you are going through a divorce; or b) If you are separated or are now separating from the other parent.  

Alabama has become the 32nd state with an independent tax appeals process.

When an  S election is not filed, the corporation is treated as a C Corporation and its losses/gains are taxed to the corporation.  

The Affordable Care Act is part health law, part tax law.  

The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts.

Partnerships can grant profits interests or capital interests for services.  LLCs taxed as partnerships are proliferating.  

In this article, I will attempt to identify those techniques which tax lawyers can use to gather the information necessary to make an informed decision regarding two critical questions: First, to what degree should the company cooperate with the government’s investigation? Second, at what point should counsel present facts and arguments in an attempt to dissuade the government from bringing criminal charges. This article will also discuss the various stages of review through which criminal tax cases must pass.