Jason Freeman

Jason Freeman

Freeman Law

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Collateral Estoppel in Texas

Collateral estoppel, also known as issue preclusion, bars the relitigation of  identical issues of fact or law decided in a prior suit.  It applies when the party against whom it is asserted had a full and fair opportunity to...more

4/19/2022  /  Affirmative Defenses , Collateral Estoppel , Due Process , Issue Preclusion

Tax Court in Brief | Pediatric Impressions Home Health, Inv. v. Comm’r | Common Law Employees, Section 530 Relief, and Penalties

Tax Litigation: The Week of April 11th, 2022, through April 15th, 2022 The REDI Foundation, Inc. v. Comm’r, T.C. Memo. 2022-34 |April 11, 2022 |Nega, J. | Dkt. No. 23715-18 Mihalik v. Comm’r | April 13, 2022 | Gustafson, D....more

4/19/2022  /  Employment Tax , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Mihalik v. Commissioner | “De Minimus” Fringe Benefit Under Sec. 132

Tax Litigation: The Week of April 11th, 2022, through April 15th, 2022 The REDI Foundation, Inc. v. Comm’r, T.C. Memo. 2022-34 |April 11, 2022 |Nega, J. | Dkt. No. 23715-18 Pediatric Impressions Home Health, Inc. v. Comm’r,...more

4/19/2022  /  Employee Benefits , Fringe Benefits , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court

Tax Court in Brief | The REDI Foundation, Inc. v. Commissioner | Statutory Employee, FICA, and Form 941

Tax Litigation: The Week of April 11th, 2022, through April 15th, 2022 Mihalik v. Comm’r | April 13, 2022 | Gustafson, D. | Dkt. No. 7881-19 Pediatric Impressions Home Health, Inc. v. Comm’r, T.C. Memo. 2022-35 | April 12,...more

4/19/2022  /  Federal Employees , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Asset Protection Trusts for Cryptocurrency and Digital Assets

With more investors diversifying their investment portfolios, cryptocurrencies and other kinds of digital assets (i.e., non-fungible tokens “NFTs”) have become a more popular option in recent years. With the Internal Revenue...more

4/18/2022  /  Asset Management , Asset Protection , Cryptocurrency , Digital Assets , Domestic Asset Protection Trust (DAPT) , Investment Funds , Non-Fungible Tokens (NFTs) , OCC , Popular

The Ultra Vires Exception to Sovereign Immunity in Texas

Ultra Vires Claims - In the absence of a waiver or consent, state government entities and their employees generally enjoy immunity from liability while acting within the scope of their employment. Sovereign immunity, as the...more

4/18/2022  /  Government Officials , Ministerial Function , Sovereign Immunity , Statutory Authority , TX Supreme Court , Ultra Vires

The Source of Income from the Sale of Personal Property

The Source of Income from the Sale of Personal Property Generally, income from the sale of personal property is “sourced” to the residence of the seller. If the seller is a U.S. tax resident the source of the income is deemed...more

4/15/2022  /  Capital Gains , Foreign Corporations , Income Taxes , Intangible Property , Internal Revenue Code (IRC) , Personal Property Tax , Property Tax

Texas Law and Section 271 Contractual Waiver’s of Governmental Immunity to Suit

Governmental Immunity - Under Texas law, school districts are generally immune from suit and liability unless the legislature expressly waives governmental immunity. Generally, absent an express legislative waiver, such as...more

4/15/2022  /  Breach of Contract , Governmental Immunity , Governmental Liability , State and Local Government , State Contracts , Subject Matter Jurisdiction , Texas

Tax Court in Brief | Metz v. Commissioner | Interplay of Criminal Tax, Civil Tax, and Civil Penalties

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022  /  Criminal Penalties , Income Taxes , Internal Revenue Code (IRC) , Reporting Requirements , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Webert v. Commissioner | Sale of Principal Residence

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022  /  Genuine Issue of Material Fact , Income Taxes , IRS , Joint Tax Returns , Tax Court , Tax Liability , Tax Returns

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022  /  Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and...

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022  /  Abuse of Discretion , Deficiency Notices , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Scholtz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Salter v. Comm’r, T.C. Memo. 2022-9 |April 5, 2022 |Lauber, J. |...more

4/14/2022  /  Business Expenses , Charitable Donations , Income Taxes , Itemized Deductions , Tax Court , Tax Deductions , Tax Planning

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4, 2022 |Panuthos, J. | Dkt. No. 20743-19S Salter v. Comm’r, T.C. Memo. 2022-9 |April 5, 2022 |Lauber,...more

4/14/2022  /  Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns , Trust Fund Recovery Penalty (TFRP)

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022  /  Business Expenses , Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Treaties and Exempt Income

Most United States tax treaties provide an exemption for certain categories of employees, including teachers, students, and researchers....more

4/12/2022  /  Educational Institutions , Income Taxes , Internal Revenue Code (IRC) , International Tax Issues , IRS , Tax Exemptions , Tax Planning , Tax Treaty , Treasury Regulations , Withholding Tax

Worker Classification: Employee or Contractor?

Worker classification is one of the most common, recurring tax disputes.   At its most basic level, the question boils down to this: Is the worker an employee or an independent contractor?  The risks of getting it wrong can...more

4/12/2022  /  Department of Labor (DOL) , Employee Definition , Employer Liability Issues , Independent Contractors , IRS , Labor Regulations , Misclassification , Wage and Hour

Governmental Immunity Under Texas Law

Governmental Immunity - Although often used interchangeably, the terms sovereign immunity and governmental immunity involve two distinct concepts.  Sovereign immunity protects the State and divisions of state government...more

4/12/2022  /  Breach of Contract , Sovereign Immunity , State and Local Government , State Contracts , Subject Matter Jurisdiction

Tax Court in Brief | Golditch v. Commissioner | Collection Due Process and Frivolous Arguments

Tax Litigation: The Week of March 28, 2022, through April 1, 2022 Addis v. Comm’r, T.C. Memo. 2022-24 | March 28, 2022 |Urda, J. | Dkt. No. 12140-20L Porter v. Comm’r, T.C. Memo. 2022-25 | March 28, 2022 |Greaves, J. | Dkt....more

4/5/2022  /  Due Process , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Addis v. Commissioner | Collection Due Process and Frivolous Positions

Tax Litigation:  The Week of March 28, 2022, through April 1, 2022 Porter v. Comm’r, T.C. Memo. 2022-25 | March 28, 2022 |Greaves, J. | Dkt. No. 3544-21 Golditch v. Comm’r, T.C. Memo. 2022-26 | March 29, 2022 |Lauber, J. |...more

4/5/2022  /  Due Process , Income Taxes , IRS , Tax Court , Tax Levy , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Villanueva v. Comm’r | Net Operating Losses and Carry Forward

Tax Litigation:  The Week of March 28, 2022, through April 1, 2022 Addis v. Comm’r, T.C. Memo. 2022-24 | March 28, 2022 |Urda, J. | Dkt. No. 12140-20L Porter v. Comm’r, T.C. Memo. 2022-25 | March 28, 2022 |Greaves, J. | Dkt....more

4/4/2022  /  Business Taxes , Corporate Taxes , Income Taxes , Net Operating Losses , Tax Deductions

Navigating the Branch Profits Tax

The Branch Profits Tax - The branch profits tax is imposed on foreign corporations engaged in a U.S. trade or business through a branch, rather than a subsidiary. The branch profits tax is imposed in addition to any tax on...more

4/1/2022  /  Corporate Taxes , Foreign Corporations , Income Taxes , Internal Revenue Code (IRC) , International Tax Issues , IRS , Tax Liability , Tax Planning , Tax Treaty

Tax Court in Brief | Oxbow Bend, LLC v. Comm’r | Conservation Easement and “Initial Determination” of Penalties

Tax Litigation: The Week of March 21, 2022, through March 25, 2022 Oxbow Bend, LLC v. Comm’r, T.C. Memo. 2022-23 | March 21, 2022 |Lauber, J. | Dkt. No. 12718-19 Short Summary: This case involves a charitable contribution...more

3/31/2022  /  Charitable Donations , Conservation Easements , IRS , Tax Deductions , Tax Liability , Tax Planning

Withholding Agents and FDAP Income

Withholding on Foreign Payments of FDAP - Income A withholding agent is generally required to report amounts paid to foreign persons that are subject to non-resident alien withholding. ...more

3/31/2022  /  FDAP , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Liability , Tax Planning , Tax Treaty , Withholding Tax

Effectively Connected Income

Effectively Connected Income - Unlike FDAP income, the United States taxes effectively connected income (“ECI”) on a net basis. Effectively connected income is income that is effectively connected with the conduct of a U.S....more

3/30/2022  /  Capital Gains , Corporate Taxes , FDAP , FIRPTA , Income Taxes , IRS , Tax Planning , Tax Returns
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