2013 Articles

1099-Ks and credit cards: Dangerous traps for attorneys March 2013 Starting January 1st the IRS requires information returns from credit card companies processing payments.

American Taxpayer Relief Act of 2012: Tax law changes from the fiscal cliff By James Creech January 2013 A synopsis of changes resulting from the recent "fiscal cliff."

Frequently asked questions: Tax pamphlets By James Creech January 2013 The Center for Economic Progress has created pamphlets designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.

IRS alternative dispute resolution for small businesses and self employed taxpayers By James Creech March 2013 Fast Track Settlement and Fast Track Mediation are similarly named and both use mediation. However there are some important differences both in subject matter and procedure.

IRS rules all legal same-sex marriages will be recognized for federal tax purposes By Nancy Franks-Straus & Donna F. Hartl October 2013 After weeks of speculation as to how the Internal Revenue Service would treat same-sex marriages, the U.S. Department of the Treasury and the IRS released a joint ruling which held same-sex couples, legally married in jurisdictions that recognize same-sex marriages, will be treated as married for federal tax purposes.

ISBA Board of Governors Resolution March 2013 The Federal Taxation Section has received a Resolution from the ISBA Board of Governors.

ISBA Washington DC Trip call for topics March 2013 If you can think of any systemic, apolitical issues that need to be addressed in Washington D.C., please let the editor know at jcreech@creechtaxlaw.com.

Legislative agenda item 2013-3: Recommendation for legislation establishing a national commission to consider whether a value- added replacement tax should be a component of federal tax reform May 2013 The Federal Taxation Section of the Illinois State Bar Association urges the House and Senate to enact legislation establishing a national commission to consider whether a value-added replacement tax should be a component of federal tax reform.

Legislative agenda item: IRC Reform May 2013 An overview of the principles that the ISBA Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.

Letter from the editor By James Creech October 2013 An introduction to the issue from Editor James Creech.

Letter from the editor By James Creech August 2013 A message from newsletter editor James Creech.

Letter from the editor By James Creech May 2013 An introduction to the issue from Editor James Creech.

Letter from the editor By James Creech March 2013 An introduction to the issue from Editor James Creech.

Predicting IRS guidance after U.S. v. Windsor By James Creech August 2013 After Windsor, federal agencies must consider state law definitions of marriage when determining if granting benefits is appropriate.

Pro bono spotlight March 2013 Pro bono opportunities for tax attorneys.

The role of Congress in the regulation of all paid tax return preparers By James Creech May 2013 The author argues that regulating all paid tax return preparers will benefit both taxpayers and the government.

The tax effects of a civil union dissolution By Ray Prather & Padraig McCoid May 2013 While the Civil Union Act relies on the IMDMA for dissolving civil unions and dividing property; federal tax law does not account for these issues in dissolutions with same-sex parties (due to DOMA) and possibly all civil unions (due to the fact that the parties are not married). The Internal Revenue Service has not provided guidance for these issues.

Tax pamphlet: Do you have canceled debt? By James Creech August 2013 The Center for Economic Progress has provided a new pamphlet designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.