The complexities tax practitioners face when practicing before the Internal Revenue Service and in Tax Court can be illustrated by following a case as it progresses from a return to a settlement. The ...

The term “tax season” has been known to strike fear into the hearts of many. From the taxpayer’s perspective, it starts with the collection of receipts and forms and contacting a trusted preparer, ...

Worldwide fiscal experience over the past twenty-five years indicates steady expansion in the political and academic constituency for expenditure taxation, including indirect taxes on consumption.