Individual Income Taxation

Using big data to identify tax risk

This column provides background on usable data readily available from the IRS and a case study in which students can use the IRS data to assess audit risk.

Exiting the U.S. tax system

An exit strategy can help mitigate unexpected and potentially costly tax consequences upon departure from the United States.

Newsletter Articles

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.