Tax Litigation Law Office of Scott Kauffman
(949) 474-1820

Hackney Literary Award
Mighty River Short Story Contest Winner

Posts tagged "IRS"

Small business and tax audits, part 1: IRS shifts priorities

The tax compliance challenges faced by small business owners are one of the important threads in this blog. A few months ago, for example, we devoted a two-part post to issues involving income reporting by small businesses. 

Offshore account enforcement update: France joins FATCA

We've said a lot about Swiss accounts in this blog in connection with the new U.S. emphasis on offshore account reporting compliance. Most recently, one week ago, we noted how the IRS is going after still more Swiss account information through the aggressive use of John Doe summonses.

Seeking the substance: worker classification and Greek philosophy

In the Athens of the 4th century BC, issues about the taxation of independent contractors would have been inconceivable. In that society, after all, workers were either slave or free; that distinction, not contractor versus employee status, was the key one in a slave-holding society.

Swiss banks nudge many toward voluntary disclosure, part 2

In part one of this post, we noted how, despite a deep historic commitment to account privacy, Swiss banks are now actually encouraging U.S. taxpayers with previously unreported accounts to consider disclosing those accounts to U.S. tax authorities.

Foreign accounts: criminal case proceeds against former UBS banker

A month ago, in a two-part post, we compared the radically revised regime for offshore account tax compliance to global climate change. One of the examples we gave of this new regime was the U.S. government action against the Swiss banking giant UBS.