Brian A. Silikovitz


Articles:

  • Monday, January 31, 2011
    On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"). This article briefly summarizes some of the key federal income tax provisions of the Act affecting individuals and businesses. The Act generally extends various income tax rates and other provisions...
  • Sunday, October 4, 2009
    1 I.R.M. 4.10.20.2 (7/12/2004). 2 Internal Revenue Code of 1986, as amended, ยง 7602. 3U.S. v. Arthur Young & Co., 465 U.S. 805 (1984), rev'g 677 F2d 211 (2nd Cir. 1982), rev'g 496 F. Supp. 1152 (D.C. N.Y. 1980). 4 No. 07-2631 (1st Cir. Aug. 13, 2009) (en banc). 5 Announcement 2002-63, 2002-2 C.B. 72. 6United States v. Textron Inc . ,...
  • Friday, July 1, 2005
    You may already have seen them - disclaimers on letters and emails that contain tax advice - disclaimers that say that the recipient of the advice cannot rely on the advice for the purpose of avoiding penalties. These ominous-looking disclaimers are the result of new Treasury Regulations that made changes to Circular 230, the rules governing practice...