Tax Law Blog

An upswing in tax fraud around allowable tax credits continues to ensnare taxpayers and those promoting them.

When charges of tax fraud are on the table, how does the Internal Revenue Service (IRS) approach proving someone guilty?

An extensive fraud involving COVID-era relief programs ended with an unsealed indictment alleging four co-conspirators carried out the “nation’s largest COVID tax credit fraud,” along with an attempted murder of the ringleader to avoid exposure.

Tax fraud involving annual tax returns can be carried out easily—but the cost is high for those who falsify records. The same holds true for businesses and individuals whose returns are intentionally inaccurate.

Foreign bank accounts, offshore accounts and shell companies have long been part of legitimate asset protection and tax planning strategies. In recent years, however, evolving global transparency initiatives have reshaped what those arrangements...

The National Taxpayer Advocate, Erin M. Collins, released the Fiscal Year 2026 Objectives Report to Congress on June 25, 2025. The report reviews the 2025 filing season and flags challenges the Internal Revenue Service (IRS) and taxpayers will face...

Withholding and remitting employment taxes is a basic part of doing business for most U.S companies. When a business ceases to account for wage withholding with the Internal Revenue Service (IRS), it is often only a matter of time before the agency...

A recent study from the National Bureau of Economic Research (NBER) underscores the impact of the 2017 Tax Cuts and Jobs Act (TCJA) on effective tax rates for high-asset individuals, with some provisions reportedly extended earlier this year.

The Internal Revenue Service (IRS) Security Summit occurred again this year, providing updates, tips, and regulatory reminders to tax professionals and other attendees.

Black, grey, non-cooperative? What is the difference in how an offshore tax jurisdiction is identified in the international tax community?