Incentives for Innovation - my oral testimony and the experience

I have a short article in the AICPA Corporate Taxation Insider this week (9/29/11) about my experience testifying before the Senate Financ...

Buffett Rule - a New Tax Principle?

I think it is interesting to name a principle for tax reform after someone. That is what President Obama did in his recent tax reform propos...

More woes for state film credits

Yesterday's Wall Street Journal (9/23/11) had an entertaining article , " Snooki to Snookered: States' Film Tax Credits Produ...

Incentives for Innovation - Senate Finance Committee Hearing

I was honored to have the opportunity to testify before the Senate Finance Committee this week (9/20) at a hearing on Tax Reform: Incentives...

Registered Tax Return Preparer Exam Coming Soon

The exam that preparers who are not a CPA, attorney or Enrolled Agent (or supervised, non-signing preparer) will need to take to continue to...

New Perspectives on "Small" Business

The Treasury Department issued a study on how to better define "small" business. One purpose seems to be to get a better understan...

So Many Federal Tax Proposals

Len Burman has another great post in Forbes today with a graphic on the number of revenue estimate and other requests the Joint Committee o...

IRS Releases Information on What A Paid Preparer Should Know To Prepare 1040s

Another part of the IRS plan to regulate all paid return preparers was released this week - the specifications about the test that preparers...

Tax Complexity - Is Wood Food?

One reason why the tax law is complicated is that many items are singled out for special treatment including often, to be non-taxed. For ex...

Cities and the Income Tax

The 481 cities in California are not allowed to impose an income tax (per Revenue & Taxation Code Section 17041.5 ); neither may other l...

More on Amazon, ABX 28, Ballot referendum ... and even Congress, jobs and Senator Bumpers' 1994 proposal

There is more in the news regarding Amazon's opposition to the affiliate nexus law ( ABX 28, Chapter 7 ). Amazon is reported to have o...