Richard J. Horne


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 . ,...