Articles

For years, one of the most nerve-wracking moments for company founders and early employees has received a crucial, modern upgrade. The Internal Revenue Service (IRS) has finally entered the digital age for a key tax filing, reducing risk and simplify...

On April 30, 2024, the Associated Press announced the U.S. Drug Enforcement Agency (DEA) will move to reclassify cannabis from a Schedule I to Schedule III under the Controlled Substances Act. It is important to note that the move generally requires...

Tax policy is an interesting animal and odd results occur whenever non-tax people get involved in developing tax policy. Oregon Governor Tina Kotek and the Oregon Liquor and Cannabis Commission (OLCC) are jumping into the tax policy waters. Their inv...

For a printable PDF version of this article, please click here. The Washington State Supreme Court recently upheld an excise tax on the privilege of selling capital assets within the State of Washington. The Court upheld the new tax over concerns tha...

Employers who offer special rate loans to employees—either directly or through a third-party lender—may need to consider the effect that the rising Applicable Federal Rate (AFR) will have on such loans. Loans with rates lower than AFR may create phan...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Like clockwork, Americans greet each new year with soon-forgotten resolutions and unfounded predictions for the upcoming year. In keeping with that fine tradition,...