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Lesson From The Tax Court: Taxpayers Behaving Badly

(TaxProf Blog) - My last blog of the year is a list of some of the cases I read during the year where something in the facts made me just shake my head (SMH in texting parlance).


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IRS Decides New Tax Home Case on Individual Basis 
(Accounting Web) - If you have clients who spend much of the year living outside the United States, they might qualify for the foreign earned income exclusion. However, as a new Tax Court case shows, they (and you) need to be careful in determining where their "tax home" is.

Answering Clients’ Estate Planning Questions This December 
(JofA) - This article offers answers to questions from clients who are concerned about protecting their estate from tax changes that might happen in 2021.

Will 1% Yield Force the Fed Into Curve Control? 
(Bloomberg) - As the 10-year Treasury yield climbs, Wall Street’s 2021 outlooks provide clues for just how much of a selloff the central bank will tolerate.

Why Gig Workers Might Have Benefits in Their Future After All 
(Inc.) - Virginia senator Mark Warner, along with a faction of Silicon Valley executives, envisions a future with 'portable benefits.' Here's what that could look like.

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