Entries by Raffensperger Martin Finkenbiner RMF

Taxpayer was the employer; PEO didn’t control payment of wages

In Chief Counsel Advice (CCA), the IRS held that, where a taxpayer contracted with a professional employer organization (PEO) to remit the taxpayer’s employment taxes and the PEO failed to remit those taxes, the taxpayer was liable for the taxes. The CCA rejected the taxpayer’s arguments that a common law employer isn’t an employer for […]

Top Treasury concerns

The new Acting Assistant Attorney General of the U.S. Treasury Department Tax Division, David Hubbert, testified before a House Judiciary Committee and highlighted six areas of enforcement priorities: abusive tax shelters, unfair promotions, offshore tax evasion, employment tax enforcement, stolen identity refund fraud and tax defiers. His testimony included the factors that explain why each […]

Senate may keep some Affordable Care Act (ACA) taxes in its healthcare overhaul

Republican Senators are discussing the option of keeping some of the ACA taxes they long criticized, in the hopes of delaying more drastic funding cuts, particularly to Medicaid. No final decisions have been made, but Republicans are trying to draft an ACA replacement bill before Congress recesses June 30. One tax that could remain is […]