By: Amanda Wilson As more and more states are allowing for medical marijuana or other legal uses of marijuana, it is important to recognize that the federal government's treatment of marijuana as a controlled substance can have more than criminal...

By: Amanda Wilson The budget bill introduced yesterday includes a proposal to revamp/streamline how partnerships are audited. Specifically, it would repeal the much maligned TEFRA (1982 Tax Equity and Fiscal Responsibility Act) rules. The overall...

By: Amanda Wilson Today's Wall Street Journal has an interesting article detailing the type of information many Swiss banks are disclosing to the Justice Department in order to avoid criminal prosecution for the banks' activities in helping U.S....

By: Amanda Wilson One of the great features of corporations is that liability in the corporation generally does not extend to its shareholders, including tax liability. Like any rule, though, there is almost always an exception. In this case, the...