A federal tax lien attaches to all real and personal property of a taxpayer at the time an assessment is made by the Internal Revenue Service and continues until the liability is paid or becomes unenforceable by reason of a...more
Haynsworth Sinkler Boyd recently hosted our annual Corporate Law for Accountants Seminars across South Carolina. These complimentary seminars covered three main topics: (1) operating agreements, (2) employment law and (3)...more
1/26/2018
/ CPAs ,
Department of Labor (DOL) ,
EEO-1 ,
Federal Contractors ,
Independent Contractors ,
Limited Liability Company (LLC) ,
Local Taxes ,
Misclassification ,
Operating Agreements ,
Partnerships ,
State Taxes ,
Tax Exemptions
For tax years beginning after December 31, 2017, a new centralized audit regime for partnerships and LLCs will take effect. Currently, audit adjustments made by the Internal Revenue Service for partnerships (LLCs) are made at...more
On August 28, 2017 the South Carolina Department of Revenue published Rev Rule #17-5, which updated Rev Rule #15-3 (the “Rev Rul”).
The Rev Rul deals with the application of the deed recording fee on real estate...more