Blog
Employee Retention Credit Updates
By: Rebecca K. Wohltman The IRS continues to intensify its focus on improper Employee Retention Credit (“ERC”) claims. The first ERC criminal cases are moving forward. The IRS is asking Congress for additional enforcement tools, such as expanding the time to challenge...
Penalties for Non-Electronic Filing by Your Return Preparer
You take your tax information to your return preparer. He or she prepares your return. You review the return and sign Form 8879, which authorizes your return preparer to file your return electronically. For some reason, your return preparer never files your return (or...
Governmental Entities Must File IRS Form 1098-F to Report Fines and Penalties
By: Rebecca K. Wohltman A little-known provision of the Internal Revenue Code requires governmental agencies (and nongovernmental entities treated as a governmental entity) to report amounts required to be paid according to a “suit, court order, or agreement with...
Reminder: First Class Mail Does Not Establish a Presumption of Delivery
By: Rebecca K. Wohltman | Contributions Made By: Law Clerk, Sara E. Rutherford The Fourth Circuit Court of Appeals issued a decision in Pond V. United States reminding taxpayers that sending mail to the IRS via first class mail does not establish a presumption that...
HB3129 – Illinois’ Pay Transparency Law
By: Deanna L. Litzenburg | Contributions Made By: Connor L. Welby In an attempt to close wage gaps, Illinois has joined a growing list of states with wage transparency laws on their books. Illinois House Bill (HB) 3129 was passed by both houses of the Illinois...
Supreme Court Rules in Disabled Students ADA Case
By: Benjamin T. Davisson In seeking redress for discrimination suffered at school, disabled students and their parents would often find themselves stumbling into a maze of administrative proceedings with the school district and the state board of education. Typically,...
Supreme Court Issues Decision in Favor of Property Owner
By: Rebecca K. Wohltman | Contributions Made By: Sara E. Rutherford, Law Clerk On May 25, 2023, the U.S. Supreme Court issued another taxpayer-friendly decision in the case of Tyler v. Hennepin County, MN. In this case, the Petitioner, Ms. Tyler, owed $2,300 in...
Expanded Application of Illinois Secure Choice Program
By: Rebecca K. Wohltman The Illinois Secure Choice program began in 2018, though many Illinois employers are still unaware of its requirements. Simplistically, Illinois Secure Choice requires most employers that do not sponsor a retirement plan to join Illinois Secure...
Another Ruling Weakens IRS’ Use of Penalties as Enforcement Tool
By: Rebecca K. Wohltman Just a few months after the U.S. Supreme Court’s ruling in Bittner v. United States, the Tax Court dealt another blow to the IRS’ use of penalties to enforce the Tax Code. In early April 2023, the Tax Court entered its decision in Farhy v....
Illinois Tax Credits for Teachers
By: Rebecca K. Wohltman For many years, Illinois teachers have been able to claim a tax credit for supplies they purchase out of their own pockets. In 2023, this credit doubled. Beginning in 2023, teachers can claim up to $500 in tax credits for classroom materials...
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