Cases
Fifth Circuit Rejects IRS 'Passive Investor' Test for Limited Partners
The first appellate decision on who qualifies as a 'limited partner' for self-employment tax purposes—and it's a taxpayer win.
Commentary on recent Tax Court decisions relevant to pro se petitioners.
Cases
The first appellate decision on who qualifies as a 'limited partner' for self-employment tax purposes—and it's a taxpayer win.
Cases
The IRS argued an e-filed petition wasn't valid because it lacked a handwritten signature. The Tax Court disagreed.