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Showing 2 posts by Mark J. DeLuca, J.D., C.P.A..

Tax Court Decision Highlights the Risks of Sending Your Tax Documents to the IRS Via Regular U.S. Mail

Mailing in W2 FormFor businesses and individuals, preparing tax-related documents required by the Internal Revenue Service (IRS) or United States Tax Court can be a complex process, often requiring the assistance of outside advisors such as attorneys and accountants. As a recent case in the Tax Court demonstrates, the last, seemingly simple step in the process—filing a tax document —should not be taken lightly. Indeed, all of the analysis and number-crunching that goes into a tax document could be for naught if a document isn’t delivered before the relevant deadline. Read More ›

Categories: Corporate Income Tax, Income Tax, Tax, Tax Disputes

Tax Court Permits Examination of Predeceased Spouse for Purposes of DSUE Adjustment

The concept of “portability” was introduced into the Internal Revenue Code (“IRC”) pursuant to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Portability allows a surviving spouse to apply an unused portion of a deceased spouse’s estate tax exclusion amount to his or her own estate tax liability.  Read More ›

Categories: Estate Planning, Tax, Tax Disputes