Statutory And Ethical Obligations To Report Tax Evasion, By Frank Agostino, Esq. and Valerie Vlasenko, Esq.

The Court in Sheridan v. Sheridan famously wrote that “[i]t is every citizen’s duty to uphold the law….” This article reviews what this duty means for New Jersey Courts and the officers that appear before them. Specifically, the article examines the obligations imposed by Sheridan v. Sheridan, reporting obligations of mediators, arbitrators, and attorneys, the procedures for reporting non-compliance, and the means of avoiding Sheridan referrals. …

Form 8833, Treaty-Based Return Position Disclosures Under Section 6114 Or 7701(B), By Frank Agostino, Esq. and Phillip J. Colasanto, Esq.

In May 2018, the Internal Revenue Service’s (“IRS” or “Service”) Large Business and International Division (“LB&I”) announced a campaign focusing on “Nonresident Alien Tax Treaty Exemptions”. The “Nonresident Alien Tax Treaty Exemptions” campaign begins with an examination of Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701 (b).

Form 8833 is used when a taxpayer is relying on a tax treaty provision to reduce his or her tax due in the United States (“U.S.”) The “Nonresident Alien Tax Treaty Exemptions” campaign announces that the Service will be scrutinizing the returns of nonresident aliens who claim a tax treaty exemption on effectively connected income (“ECI”) or fixed, determinable, annual or periodic (“FDAP”) income. …

TAC TIP: Overcoming The Langauge Barrier: Translation And Interpreting Services Provided By The Internal Revenue Service, By Frank Agostino, Esq. and Stefanie Baroutoglou

This month, Taxpayer Assistance Corporation (“TAC”), reviews two of the translation and interpreting services available to limited English proficiency (“LEP”) taxpayers from the Internal Revenue Service (“IRS”) Language Services; (a) the over-the-phone interpreter service (“OPS”) and (b) document translation. …

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