Failure to Withhold and Remit Employment Taxes
The IRS is really cracking down on those employers who fail to pay and remit employment and withholding taxes of employees. Not only are employers’ tax returns...

(attachment: IRS 20-Factor Test)

Underpayment Ulcers
April 15 is a time when the Muse inspires thoughts of yearly tax-planning. The intensity of the inspiration increases when the tax bills hit. Why wait 3½ months into the New...

Tending Shop: Looking at Distribution of Corporate Earnings
Looking back to the mid-70s, the 80s and the very early part of the 1990s, corporate tax rates were very attractive with a graduated benefit afforded to small business...


 

IRS Circular 230

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