Section Newsletters

Articles From Sandra D. Mertens

Roundup of Recent IRS Penalty Abatement Caselaw By Sandra D. Mertens Federal Taxation, June 2024 Summaries of several recent court decisions with interesting penalty abatement results.
U.S. Supreme Court to Decide Whether 2017 Mandatory Repatriation Tax Is Constitutional and Satisfies Due Process in Moore v. United States By Sandra D. Mertens Federal Taxation, March 2024 The Tax Cuts and Jobs Act of 2017 significantly changed portions of the U.S. tax code, including adding the Mandatory Repatriation Tax, which imposes tax on certain U.S. shareholders of foreign corporations.
The Corporate Transparency Act Will Be a Big Deal for Small Businesses By Sandra D. Mertens Federal Taxation, October 2023 On January 1, 2021, Congress enacted the Corporate Transparency Act, intended to prevent criminals from using companies for money laundering, corruption, tax evasion, drug trafficking, fraud, and other crimes.

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