January 2009 - The Tax Adviser

This article examines Sec. 6663 and the civil tax fraud penalty it imposes.

This article summarizes selected U.S. federal income tax developments during 2008 affecting corporations, including those filing consolidated returns.

To help clients avoid possible penalties and sanctions, practitioners should ensure that the following questions are included in their customized tax software organizers for individual clients for the upcoming filing season.

This article covers recent significant developments affecting taxation of individuals, including cases, regulations, and legislative changes, and important information for the upcoming filing season.