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Employee Payroll Tax Deferral—What Could Go Wrong?

In March, Congress passed the Coronavirus, Aid, Relief and Economic Security Act (“CARES Act”) to aid businesses and individuals. One CARES Act relief provision offered the deferral of certain payroll taxes. In particular,...more

CARES Act Massively Expands NOL Availability, Removes TCJA Limits, and Brings Back and Even Extends Carrybacks

In the late hours of March 25, 2020, the United States Senate met to vote on a third “Coronavirus” bill to provide relief to the American people.  The Senate ultimately passed H.R. 748—the Coronavirus Aid, Relief, and...more

IRS Warns Over 10,000 Virtual Currency Traders to Comply with U.S. Tax Obligations

The IRS issued guidance in 2014, through Notice 2014-21, on how to report income from virtual or “crypto” currency transactions. The IRS has since developed a “Virtual Currency Compliance” program focusing on U.S. taxpayers...more

Cryptocurrency Tax Guidance Expected Soon

The Internal Revenue Service (“IRS”) will be releasing guidance on the tax treatment and reporting requirements of “virtual currencies” (i.e., cryptocurrencies) very soon, according to Internal Revenue Service Commissioner...more

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