Tax Court

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  How to Build a Foolproof Family Limited Partnership

  By William H. Byrnes, Esq., Robert Bloink, Esq., LL.M.  |  September 17, 2011

  A strong FLP must be custom-built from the ground up or you risk having the IRS or a court set it aside.

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  Is the Carried Interest Loophole Closing?

  By Robert Bloink, Esq., LL.M., William H. Byrnes, Esq.  |  September 5, 2011

  The Tax’s Court’s decision in Dagres v. Commissioner brings 'carried interest' into question.

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  Preserving Investment in an Annuity Contract

  By Robert Bloink, Esq., LL.M., William H. Byrnes, Esq.  |  August 22, 2011

  When your clients roll over a retirement account into an annuity, stay alert.

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  Appeals Court Greenlights Charitable Formula Clause

  By William H. Byrnes, Esq., Robert Bloink, Esq., LL.M.  |  August 19, 2011

  The 9th U.S. Circuit Court of Appeals recently upheld the validity of a charitable formula clause.

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  IRS Streamlines Partial Exchanges of Annuities

  By William H. Byrnes, Esq., Robert Bloink, Esq., LL.M.  |  August 8, 2011

  The IRS has issued new guidance that streamlines partial exchanges of annuity contracts.

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  Roth Restructure Scheme Nets Couple $2 Million Tax Bill

  By William H. Byrnes, Esq., Robert Bloink, Esq., LL.M.  |  July 29, 2011

  The Tax Court recently upheld penalties against a couple who bought into a traditional IRA to Roth conversion scheme.

• Down to the Wire

  By Julian Block  |  April 1, 2006

  A Wall Street Journal story of Jan. 11, 1985, told of a woman who asked the IRS for more time to file her return, saying:...