Articles 2016

2016

TOPICS:

Taxation of Damage Awards
Mergers & Acquisitions
Miscellaneous
Tax Columns in Forbes
Tax Columns in Daily Journal

All articles written by Robert W. Wood (unless otherwise noted)

TAXATION OF DAMAGE AWARDS

Taxes, Constructive Receipt, Structured Legal Fees, and Escrows, Issue 4, Business Law News, The State Bar of California (2016), p. 23.

Are Insurance Bad Faith Recoveries Taxable?, Issue 4, Business Law News, The State Bar of California (2016), p. 15.

Special Retroactive Tax Exemption Enacted For Wrongful Conviction Settlements, Issue 3, Business Law News, The State Bar of California (2016), p. 16.

Hulk Hogan Settles $140 Million Gawker Verdict For $31 Million, IRS Collects Big, Forbes.com (November 3, 2016).

Are Insurance Bad-Faith Recoveries Taxable?, Business Law Today, American Bar Association (November 2016), p. 22.

Are Insurance Bad Faith Recoveries Taxable?, Vol. 36, No. 1, ABA Tax Times, American Bar Association (November 2016), p. 22.

What Lawyers Should Know About Constructive Receipt, Structured Fees, Vol. 42, No. 2, Montana Lawyer, State Bar of Montana (November 2016), p. 18.

Can Founder Legal Settlements Be Tax Free or Tax Deferred?, Vol. 153, No. 3, Tax Notes (October 17, 2016), p. 451.

Tax Indemnity Provisions in Settlement Agreements, Vol. 153, No. 1, Tax Notes (October 3, 2016), p. 105.

Tax Indemnity Clauses in Settlement Agreements, California Lawyer (October 3, 2016).

Taxing Insurance Bad-Faith Recoveries, Vol. 152, No. 11, Tax Notes (September 12, 2016), p. 1581.

Insurance Bad Faith Recoveries: Are They Taxable?, Vol. 88, No. 7, New York State Bar Association Journal (September 2016), p. 44.

Are Insurance Bad Faith Recoveries Taxable? Rulings Provide No Cut-And-Dry Answers, Vol. 41, No. 10, Montana Lawyer, State Bar of Montana (September 2016), p. 28.

Deducting Legal Fees in State Qui Tam Cases, Vol. 152, No. 7, Tax Notes (August 15, 2016), p. 1023. Simultaneously published in Vol. 81, No. 7, State Tax Notes (August 15, 2016), p. 577.

Are Insurance Bad Faith Recoveries Taxable?, California Lawyer (August 1, 2016).

Are Insurance Bad Faith Settlements Taxable To IRS?, Forbes.com (July 18, 2016).

Is Your Insurance Bad Faith Recovery Taxable? It Depends, Los Angeles Daily Journal (July 15, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 15, 2016), p. 10.

Transgender Discrimination Suit In Video Gaming Raises Tax Issues, Forbes.com (July 12, 2016).

Retroactive Federal Tax Relief for the Wrongfully Convicted Passes, Vol. 94, Issue 7, Taxes—The Tax Magazine (July 2016).

Tax-Savvy Assignments of Litigation to Family or Charity, by Robert W. Wood and James L. Kresse, Vol. 151, No. 13, Tax Notes (June 27, 2016), p. 1871.

Transgender Discrimination, Video Games And The Gig Economy, by Robert W. Wood and Scott B. Weese, Los Angeles Daily Journal (June 21, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (June 21, 2016), p. 8.

A Tax Hypo, Funded By Silicon Valley, Los Angeles Daily Journal (May 31, 2016), p. 9. Simultaneously published in San Francisco Daily Journal (May 31, 2016), p. 9.

Funding Key To Hulk Hogan’s Gawker Suit, Kanye West, And Many Other Cases, Forbes.com (May 24, 2016).

The Nacchio Refund: $17.8 Million Less Than Meets the Eye?, by Donald P. Board, Vol. 151, No. 6, Tax Notes (May 2, 2016), p. 671.

Retroactive Law Makes Wrongful Conviction Compensation Tax-free, Vol. 88, No. 4, New York State Bar Association Journal (May 2016), p. 10.

BP And Tax Deductible Damages, Los Angeles Daily Journal (April 22, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (April 22, 2016), p. 6.

Taxing Terrorism Under the Federal Sovereign Immunities Act, Vol. 151, No. 3, Tax Notes (April 18, 2016), p. 387.

In BP’s Final $20 Billion Gulf Settlement, U.S. Taxpayers Subsidize $15.3 Billion, Forbes.com (April 6, 2016).

Wrongful Conviction Settlements Are Retroactively Tax Free, Vol. 150, No. 13, Tax Notes (March 28, 2016), p. 1595.

Hulk Hogan Jury Awards Punitive Damages, Verdict Swells To $140.1 Million, Forbes.com (March 21, 2016).

Hulk Hogan Wins $115 Million Sex Tape Verdict Against Gawker, IRS Wins Too, Forbes.com (March 19, 2016).

Erin Andrews Wins $55M Peephole Verdict But Faces Heavy IRS Tax Hit, Forbes.com (March 8, 2016).

Ever-Increasing Legal Fees Are Deductible, Right?, Los Angeles Daily Journal (February 25, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (February 25, 2016), p. 8.

Bill Cosby’s Sexual Assault Hush Money…And Taxes, Forbes.com (February 23, 2016).

Lawyer Fees Soar To $1,500 An Hour, But Tax Write-Offs Cut It To $900, Forbes.com (February 10, 2016).

Bank Julius Baer Hit With $547M Criminal Tax Evasion Penalty, Two Bankers Plead Guilty, Forbes.com (February 4, 2016).

Perfectly Legal Tax Write-off? Lawyer Fees — Even $1,200 An Hour, Forbes.com (February 4, 2016).

Winners Of $1.6 Billion Powerball Jackpot Sued By Prisoner, Forbes.com (February 2, 2016).

Did You Discuss Tax Indemnity In Settlement Talks?, Los Angeles Daily Journal (February 1, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (February 1, 2016), p. 4.

Goldman Sachs’ Historic $5 Billion Settlement Has Silver Lining: Tax Deduction, Forbes.com (January 19, 2016).

Do Some Structured Legal Fees Fly Too Close to the Sun?, Vol. 150, No. 3, Tax Notes (January 18, 2016), p. 359.

Taxing California Elder Abuse Recoveries, Issue 1, Business Law News, The State Bar of California (2016), p. 22.

MERGERS AND ACQUISITIONS

Inversions, Panama and Keyser Söze, Vol. 24, No. 10, The M&A Tax Report (May 2016), p. 1.

Financial Contracts and Section 1234A, by Robert W. Wood and James L. Kresse, Vol. 24, No. 8, The M&A Tax Report (March 2016), p. 1.

Spin-Offs Under Code Sec. 355, by Robert W. Wood and Donald P. Board, Vol. 24, No. 7, The M&A Tax Report (February 2016), p. 1.

Pricey Domain Names: To Deduct or Capitalize, Vol. 24, No. 6, The M&A Tax Report (January 2016), p. 6.

Shareholders Escape Transferee Liability in Big Midco Win, Vol. 24, No. 6, The M&A Tax Report (January 2016), p. 4.

Hunt for Inversions, Vol. 24, No. 6, The M&A Tax Report (January 2016), p. 1.

MISCELLANEOUS

Despite Tax Risks, ‘Pay Me Next Year’ Requests Are Big This Year-End, Forbes.com (December 28, 2016).

How Google Saved $3.6 Billion Taxes From Paper ‘Dutch Sandwich’, Forbes.com (December 22, 2016).

For Trump Tax Cuts, Pay Legal & Other Bills In 2016, Forbes.com (December 21, 2016).

At Year End, the IRS Polices Constructive Receipt, Los Angeles Daily Journal (December 15, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (December 15, 2016), p. 5.

Bitcoin User Files To Block IRS Access To Coinbase Accounts, Forbes.com (December 14, 2016).

For Trump, Incredible Tax-Free $3.7 Billion Sale Would Be Tax Savvy, Forbes.com (December 9, 2016).

Prosecutors Pay Bitcoin Ransom, Yet IRS Targets Coinbase Data, Forbes.com (December 8, 2016).

Shorten Tax Disputes With IRS Fast Track Mediation, Forbes.com (December 7, 2016).

War On Alternative Currencies Heating Up, by Dashiell C. Shapiro and Robert W. Wood, Los Angeles Daily Journal (December 6, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (December 6, 2016), p. 8.

California Statute of Limitation and Tax Controversy Tips, Vol. 82, No. 10, State Tax Notes (December 5, 2016), p. 765.

Seven Crazy Tax Laws Trump Should Change, Forbes.com (December 5, 2016).

Man Guilty Of Tax Evasion Over Fake Church Could Face 25 Years, Forbes.com (December 5, 2016).

Bitcoin Users Brace For IRS Audits From Coinbase Summons, Forbes.com (December 2, 2016).

Can Zenefits Write Off $7 Million Fine?, Forbes.com (December 1, 2016).

20 Plant Workers’ $420 Million Powerball Win Cleverly Misses Tax Mess, Forbes.com (December 1, 2016).

What Non-Californians Need to Know About California Taxes, Business Law Today, American Bar Association (December 2016).

Court Allows IRS John Doe Summons For Bitcoin, Other Virtual Currencies, Forbes.com (November 30, 2016).

For 3.8% Trump Tax Cut, Push 2016 Payments To 2017, Forbes.com (November 30, 2016).

If The ‘Cadillac Tax’ Falls, Entire Health Care Law Could Be Next, Los Angeles Daily Journal (November 29, 2016), p. 3. Simultaneously published in San Francisco Daily Journal (November 29, 2016), p. 3.

Trump Will Repeal Obamacare 40% Cadillac Tax, Other Taxes Too, Forbes.com (November 28, 2016).

Yes Dilbert, Trump Could Finally Kill The Death Tax, Forbes.com (November 23, 2016).

Will Trump Pay Taxes If He Refuses Salary?, Los Angeles Daily Journal (November 22, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 22, 2016), p. 7.

As Trump Tax Cuts Emerge, High 13.3% California Tax Spells Exodus, Forbes.com (November 21, 2016).

Trump Gets $25 Million Tax Write-Off For Trump University Settlement, Forbes.com (November 18, 2016).

Trump Tax Cuts Trigger ‘Pay Me In 2017’ Requests, But IRS May Disagree, Forbes.com (November 16, 2016).

Trump To The Internal Revenue Code: ‘You’re Fired!’, Los Angeles Daily Journal (November 15, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 15, 2016), p. 7.

Lawyers and the Constructive Receipt Doctrine, Vol. 153, No. 7, Tax Notes (November 14, 2016), p. 987.

13 IRS Tax Rules Trump Tax Plan Won’t Change, Forbes.com (November 14, 2016).

Trump Tax Plan Could Impact 2016 Year-End Planning, Forbes.com (November 14, 2016).

Freedom Law School Tax Evader Gets Prison Sentence, Forbes.com (November 11, 2016).

More Americans Are Renouncing Citizenship, But Not Over President Trump, Forbes.com (November 11, 2016).

If IRS Labels You Willful Expect Penalties, Maybe Prosecution, Forbes.com (November 8, 2016).

IRS Forms 1099 Are Critical, And Due Early In 2017, Forbes.com (November 7, 2016).

Clinton’s Proposed Estate Tax Hike Is A Bit Hard To Swallow, Los Angeles Daily Journal (November 7, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (November 7, 2016), p. 7.

Leaving U.S. Over Election? Hiding Assets On Exit Is Criminal, Draws $100 Million Fine, Forbes.com (November 5, 2016).

Trump’s Tax Opinion Saved Him Around $916 Million, Los Angeles Daily Journal (November 3, 2016), p. 2. Simultaneously published in San Francisco Daily Journal (November 3, 2016), p. 2.

Constructive Receipt: A Fundamental Tax Concept, California Lawyer (November 3, 2016).

Donald Trump Got An (Amazing) Tax Opinion, When Should You?, Forbes.com (November 2, 2016).

California Tax Hike On Ballot, But Some Voters Vote With Their Feet, Forbes.com (October 31, 2016).

Beware Foreign Account Reporting Changes, Los Angeles Daily Journal (October 28, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 28, 2016), p. 4.

Genius: Trump’s $916 Million Tax Loss Lasts 20 Years, Yet IRS Audit Period Is Only 3, World.tax (October 27, 2016).

Do Wealthy People Like Trump Have Easier IRS Audits?, World.tax (October 26, 2016).

World Series Tickets Are Costly, But Tax Write-Offs Can Help, Forbes.com (October 26, 2016).

Strip Club Owners Sentenced To Prison Based On IRS Undercover Operation, Forbes.com (October 26, 2016).

IRS Offshore Account Collections Top $10 Billion, FATCA Hunt Continues, Forbes.com (October 24, 2016).

Surprising Nuances To California Tax Disputes, Los Angeles Daily Journal (October 21, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 21, 2016), p. 4.

To Fight California Tax Bills, Procedure Counts, Forbes.com (October 20, 2016).

Beware More FBAR And FATCA Reporting Changes, Forbes.com (October 19, 2016).

California’s Scary Tax Limitations Period, Los Angeles Daily Journal (October 19, 2016), p. 3. Simultaneously published in San Francisco Daily Journal (October 19, 2016), p. 3.

IRS Can Audit 3 Or 6 Years, But California Can Audit Forever, Forbes.com (October 18, 2016).

Hillary Clinton’s 65% Estate Tax Plan Overshadows Child Care Credit, Forbes.com (October 17, 2016).

Surprisingly, IRS Can Collect Someone Else’s Taxes From You, Forbes.com (October 17, 2016).

On The Hook For Someone Else’s Taxes?, Los Angeles Daily Journal (October 14, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (October 14, 2016), p. 10.

Actor John Malkovich Wins Libel Suit Over False Tax Story, As FATCA Disclosures Continue, Forbes.com (October 10, 2016).

Trump’s NOL Lasts 20 Years, But Audits Last 3?, Los Angeles Daily Journal (October 7, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (October 7, 2016), p. 4.

Genius: Trump’s $916 Million Tax Loss Lasts 20 Years, Yet IRS Audit Period Is Only 3, Forbes.com (October 5, 2016).

Do Wealthy People Like Trump Have Easier IRS Audits?, Forbes.com (October 4, 2016).

Party Like Wells Fargo, But What Happens Tax-Wise If You Forfeit Pay?, Forbes.com (September 29, 2016).

Angelina, Brad And Johnny Walk Into The Internal Revenue Service…, Los Angeles Daily Journal (September 29, 2016), p. 9. Simultaneously published in San Francisco Daily Journal (September 29, 2016), p. 9.

Trump Diverted Money To His Foundation, Says Report; You Mean Like Clinton Foundation?, Forbes.com (September 27, 2016).

Clinton Claims Trump Tax Returns May Reveal Russian Ties, Forbes.com (September 26, 2016).

Even ‘Never Trump’ Camp Eyes Clinton’s 65% Tax Rate, Forbes.com (September 26, 2016).

Hillary Clinton Vows 65% Estate Tax To Donald Trump’s Repeal, Forbes.com (September 23, 2016).

Johnny Depp, Tax Lawyer, Los Angeles Daily Journal (September 23, 2016), p. 2. Simultaneously published in San Francisco Daily Journal (September 23, 2016), p. 2.

Wells Fargo Exec Pay Clawbacks Could Hurt Like Fake Accounts, Forbes.com (September 21, 2016).

EpiPen Executive Pay Skyrocketed Too; Should It Be Tax Deductible?, Forbes.com (September 19, 2016).

IRS Time Limits And Donald Trump’s Returns, Los Angeles Daily Journal (September 16, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (September 16, 2016), p. 10.

Dear Clinton Foundation: If A Charity Enriches Its Founders, Is It Still A Charity?, Forbes.com (September 13, 2016).

IRS Slaps Nelly With $2.4M Tax Lien, Forbes.com (September 12, 2016).

Real Basket Of Deplorables? Hillary Clinton Tax Hikes, Forbes.com (September 12, 2016).

Forget Trump’s Presidential Tax Returns, Forbes.com (September 8, 2016).

Deducting ‘Access Hillary’ Donations To Clinton Foundation, Forbes.com (September 6, 2016).

Taxing Mark Zuckerberg’s Non-Charity Charity, Forbes.com (September 6, 2016).

Yes, IRS Can Take Your Passport, Unless You Contest Taxes Due, Forbes.com (August 31, 2016).

What Donald Trump’s Tax Returns Won’t Tell Us, But Hillary Clinton’s Do, Forbes.com (August 30, 2016).

Trump Vs. Clinton’s $1 Trillion Tax Hikes, Forbes.com (August 29, 2016).

How ‘Access To Hillary’ Could Impact Clinton Foundation Donations, Forbes.com (August 24, 2016).

IRS Offers Up A Reason To Remain Unmarried?, Los Angeles Daily Journal (August 24, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (August 24, 2016), p. 4.

Clinton Foundation’s Alleged Pay To Play Or Its Private Benefits: Which Hurts Hillary More?, Forbes.com (August 23, 2016).

Real Housewives Get Real Tax Liens, As IRS Moves To Collect, Forbes.com (August 22, 2016).

Moving To Canada After The Presidential Election? Be Careful With Taxes, Forbes.com (August 22, 2016).

Will Apple’s ‘I’ll Pay Tax If Its Fair’ Excuse Help You With IRS?, Forbes.com (August 19, 2016).

Olympic Athletes Must Pay Taxes, But Should They?, Los Angeles Daily Journal (August 19, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (August 19, 2016), p. 10.

Did Apple’s Tim Cook Just Back Trump Over Clinton? Not Exactly, Forbes.com (August 16, 2016).

Trump Taxes: White Whale Or Da Vinci Code?, Los Angeles Daily Journal (August 16, 2016), p. 8. Simultaneously published in San Francisco Daily Journal (August 16, 2016), p. 8.

Prediction: Clinton Foundation Will Pass IRS Investigation Just Fine, Forbes.com (August 15, 2016).

IRS Employee Gets 9 Years In Prison For Stealing Taxpayer Identities, Forbes.com (August 15, 2016).

Black Lives Matter Targets The Tax Code, Forbes.com (August 13, 2016).

Facebook Ignores IRS, But You Shouldn’t, Los Angeles Daily Journal (August 12, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (August 12, 2016), p. 4.

Trump’s Tax Returns And The IRS Statute Of Limitations, Forbes.com (August 11, 2016).

Catholic Priest Guilty Of Tax Evasion Shows IRS Interview Risks, Forbes.com (August 10, 2016).

Clinton Vows Estate Tax Hikes, While Trump Vows Repeal, Forbes.com (August 9, 2016).

Don’t Ignore The IRS Like Facebook, Here’s Why, Forbes.com (August 8, 2016).

WikiLeaks Won’t Hack Trump Taxes After All, But Would Trump Sell Them?, Forbes.com (August 6, 2016).

Obama Denies $400M To Iran Was Ransom. IRS Would Never Believe It, Forbes.com (August 5, 2016).

How Much Is $100 Worth State-By-State?, Forbes.com (August 5, 2016).

When Can You Tell The IRS A Hobby Is Really A ‘Business’?, Los Angeles Daily Journal (August 5, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (August 5, 2016), p. 10.

IRS Taxes Rio Olympic Medals Despite Zika, But Not For Long, Forbes.com (August 4, 2016).

Trump Offers Signed ‘Art Of Deal’ Books For Campaign Contributions, Forbes.com (August 3, 2016).

Trump Tax Returns Are No Holy Grail, Forbes.com (August 2, 2016).

Iggy Azalea Hit With IRS Tax Lien, Again, Forbes.com (August 1, 2016).

Hillary’s Trillion Dollar IRS Tax Hikes Will Hit Your Wallet, Forbes.com (August 1, 2016).

New York Art Consultant Indicted For Tax Crimes Over Offshore Accounts, Forbes.com (July 29, 2016).

Up Next: The ‘Careless, Not Criminal’ Defense, Los Angeles Daily Journal (July 29, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (July 29, 2016), p. 4.

Trump Won’t Release His Taxes, Even If Dems Call Him Trumpsky, Forbes.com (July 28, 2016).

Hillary Speeches For Trump Tax Returns. Change Maker For Deal Maker, Deal?, Forbes.com (July 27, 2016).

Establishing Attorney-Client Privilege With Your Accountant, Los Angeles Daily Journal (July 26, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (July 26, 2016), p. 6.

Dem Party Platform Vows Cadillac Tax Repeal, GOP Agrees. Must All Obamacare Go?, Forbes.com (July 25, 2016).

Hillary And Tim Kaine Demand Trump’s Tax Returns. Why Should Trump Comply?, Forbes.com (July 25, 2016).

Reporting Cash, Gold, and Safe Deposit Boxes, by Robert W. Wood and Milan N. Ball, Vol. 152, No. 4 Tax Notes (July 25, 2016), p. 593.

IRS Announces Tax Relief For California Gas Leak Victims, Forbes.com (July 22, 2016).

IRS Taxes Sale Of Pokémon GO Accounts, Forbes.com (July 19, 2016).

Dear IRS, I’ll Take The Hillary Defense, Forbes.com (July 19, 2016).

Pokémon GO Taxes Are Coming — In Fact, They’re Already Here, Forbes.com (July 16, 2016).

Calling Cadillac Tax A Lemon, Congress Moves To Repeal Core Of Obamacare, Forbes.com (July 15, 2016).

Fancy Footwork Won’t Shake Taxes In UFC Sale, Los Angeles Daily Journal (July 14, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (July 14, 2016), p. 7.

Man Offers $5 Million For Trump Tax Returns, Forbes.com (July 13, 2016).

With Endorsement, Will Bernie’s Wife Prepare Hillary’s Taxes?, Forbes.com (July 13, 2016).

On UFC $4 Billion Sale, IRS Is Big Winner, Forbes.com (July 11, 2016).

Careful, That Unclaimed Winning $540M Lottery Ticket Could Be Dangerous, Forbes.com (July 11, 2016).

Subway Shop Owner’s Off Books $6M Tax Evasion Gets Prison, Millions In Restitution, Forbes.com (July 11, 2016).

Be Careful Out There When It Comes To Offshore Accounts, Los Angeles Daily Journal (July 8, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 8, 2016), p. 10.

Will Hillary’s ‘Careless Not Criminal’ Excuse Work With IRS?, Forbes.com (July 6, 2016).

Kevin Durant Move To Golden State Nets Huge Taxes, As Many California Dreamers Exit, Forbes.com (July 5, 2016).

Leaving California? Be Sure To Mind Your Taxes, Los Angeles Daily Journal (July 1, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (July 1, 2016), p. 10.

Floyd Mayweather Sends IRS Form 1099 To Strip Club For $20K. How To Punish By Tax Form?, Forbes.com (June 30, 2016).

Reporting Cash, Gold And Safety Deposit Boxes On FBARs?, Forbes.com (June 30, 2016).

With Taxes, Don’t Rely On Messi Defenses, Los Angeles Daily Journal (June 24, 2016), p. 10. Simultaneously published in San Francisco Daily Journal (June 24, 2016), p. 10.

Swiss Banker Pleads Guilty To U.S. Tax Evasion As IRS Hunts Offshore Accounts, Forbes.com (June 23, 2016).

Offshore Account FBAR Forms Are Due June 30, But Is Filing Your First Admitting A Crime?, Forbes.com (June 22, 2016).

Hillary Eyes Tax Hikes By Executive Action, Follows Obama’s Lead, Forbes.com (June 20, 2016).

Despite Trusts and Legal Entities, Don’t Forget Joint Bank Accounts, China Offshore 6th Annual Company Formation Guide (2016), p. 44.

LinkedIn Cash From Microsoft Means Big Taxes For Founders/Employees, Unless…, Forbes.com (June 14, 2016).

Can You Skip California Taxes Without Moving?, Forbes.com (June 13, 2016).

Lunch With Warren Buffett Costs $3.45M, But You Can Write It Off On Your Taxes, Forbes.com (June 11, 2016).

Clinton Foundation Benefits And Hillary Drones, What Difference Does It Make?, Forbes.com (June 10, 2016).

Mo Money Tax Preparers Are Sentenced To Prison, Forbes.com (June 9, 2016).

Can Hillary Write Off That $12,495 Armani Jacket On Her Taxes?, Forbes.com (June 9, 2016).

Can You Take The Fifth When The IRS Knocks?, Los Angeles Daily Journal (June 8, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (June 8, 2016), p. 5.

Theranos Founder Elizabeth Holmes May Have Lost $4.5 Billion, But Gets No Tax Deduction, Forbes.com (June 6, 2016).

Hillary Emails v. Trump Tax Returns, Forbes.com (June 2, 2016).

Lionel Messi Doesn’t Read Contracts Or Taxes Before Signing. Why You Should Pay Attention To The Fine Print, Forbes.com (June 2, 2016).

Right To Remain Silent? Not With IRS And Taxes, Forbes.com (May 31, 2016).

Large IRS Refunds Via Joint Committee on Taxation, by Robert W. Wood and Milan N. Ball, Vol. 151, No. 9, Tax Notes (May 30, 2016), p. 1271.

Secrecy Warnings For Everyone From Lionel Messi’s Tax Fraud Trial, Forbes.com (May 30, 2016).

Strip Club Owners Convicted Of Tax And Conspiracy Charges After IRS Undercover Operation, Forbes.com (May 27, 2016).

Silly Senate Bill To Compel Trump Tax Returns Only Helps Trump, Forbes.com (May 25, 2016).

Can You Deduct Your Law School Tuition?, Los Angeles Daily Journal (May 25, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (May 25, 2016), p. 7.

IRS Chief Skips Hearings On Impeachment, But Don’t Skip Your Tax Audit, Forbes.com (May 24, 2016).

Never Trump, Never Hillary? Tax-Wise Exit If Your Candidate Loses, Forbes.com (May 23, 2016).

IRS Commissioner’s Smidgen Of Impeachment, Forbes.com (May 20, 2016).

Would Bill And Hillary’s Clinton Foundation Withstand IRS Scrutiny? You Decide, Forbes.com (May 19, 2016).

Can You Avoid California Taxes By Moving?, Forbes.com (May 17, 2016).

Prince Estate Lawsuits Have Silver Lining: Tax Savings, Forbes.com (May 17, 2016).

If Clinton Foundation Helped Hillary And Bill’s Friends, So What?, Forbes.com (May 16, 2016).

Hearings To Impeach IRS Commissioner Loom, Forbes.com (May 16, 2016).

Top 10 Reasons Trump Should Not Release His Tax Returns, Forbes.com (May 12, 2016).

IRS Adds 700 Ways To Audit, So Don’t Delete Emails Or Wipe Hard Drives, Forbes.com (May 11, 2016).

Flip-Flop Or Not, Trump Is Still Right About Taxes, Forbes.com (May 10, 2016).

Are Your Work Threads Tax Deductible?, Los Angeles Daily Journal (May 10, 2016), p. 7. Simultaneously published in San Francisco Daily Journal (May 10, 2016), p. 7.

Panama Papers Go Online As Obama Pushes Global Tax Transparency, Forbes.com (May 9, 2016).

Forget About Trump’s Tax Returns, Forbes.com (May 9, 2016).

Kentucky Derby Big Winner Is IRS, Forbes.com (May 7, 2016).

Many Americans Renounce Citizenship, Even Before President Trump, Forbes.com (May 6, 2016).

Mr. Trump, Please Make American Taxes Great Again, Forbes.com (May 4, 2016).

Hillary And Bernie Want Higher Death Tax, Even On Prince, Forbes.com (May 3, 2016).

Tax Savvy Execs Work For $1, Get Paid Millions As Capital Gain, Forbes.com (May 2, 2016).

Is Swap Of Bernie Tax Returns For Hillary Speech Transcripts Taxable To IRS?, Forbes.com (April 28, 2016).

Prince Died Without A Will, But There Will Be Taxes, Forbes.com (April 26, 2016).

The Hillary Speech Issue No One Is Talking About, Forbes.com (April 26, 2016).

Should IRS Pay Employee Bonuses? Recall Lois Lerner’s $129,300 On Top Of Salary, Forbes.com (April 25, 2016).

Dear Bernie And Hillary, Your ‘Sensible’ Estate Tax Actually Isn’t, Forbes.com (April 25, 2016).

Startling Report Of IRS Tax Refund Frauds — Including Inside Jobs, Forbes.com (April 22, 2016).

Laws Slashing IRS Power Are Passing, With More Coming, Forbes.com (April 21, 2016).

Dear President Obama: I’m A Baby, Not A Tax Cheat, Forbes.com (April 19, 2016).

Amending Just Filed Taxes? IRS Tips For Amended Tax Returns, Forbes.com (April 19, 2016).

IRS Encourages Illegals To Steal SSNs, Plus 13 More Sobering Tax Day Facts, Forbes.com (April 18, 2016).

Feds Paid $600K To Learn Why People Cheat On Their Taxes, Forbes.com (April 18, 2016).

IRS Fugitive For 14 Years Gets 6 More Years In Prison, Forbes.com (April 16, 2016).

For President Hillary’s IRS Chief, How About Rev. Al Sharpton?, Forbes.com (April 15, 2016).

The Odds You’ll Be Audited This Year, Los Angeles Daily Journal (April 15, 2016), p. 1. Simultaneously published in San Francisco Daily Journal (April 15, 2016), p. 1.

You Might Be A Tax Evader If…, Forbes.com (April 14, 2016).

IRS Admits It Encourages Illegals To Steal Social Security Numbers For Taxes, Forbes.com (April 13, 2016).

IRS Form That Can Save Your Small Business Millions: S Election, Forbes.com (April 12, 2016).

You May Have Contempt For IRS And Taxes, But Don’t Be Held In Contempt, Forbes.com (April 12, 2016).

Panama Dogs Cameron, Brexit Looms, & Citizen Boris Seems More Presidential Than Ted Cruz, Forbes.com (April 12, 2016).

Is IRS Extension Like Giving Burglars More Time Before Calling The Police?, Forbes.com (April 11, 2016).

IRS, Justice Department Warn Tax Cheats Are Prosecuted, Get Jail, Forbes.com (April 11, 2016).

Could Cameron, Bernie, Trump Be Undone By Taxes? We’ll Always Have Panama, Forbes.com (April 10, 2016).

Trump Hired His Kids For Parent-Child Benefits, And Maybe You Should Too, Forbes.com (April 9, 2016).

Dear IRS, Receipts Are Optional, And I’m Paying My Taxes In Cash, Forbes.com (April 8, 2016).

How To Get Attorney-Client Privilege With Your Accountant — Even IRS Agrees, Forbes.com (April 7, 2016).

IRS Starts Accepting Cash For Taxes. No Joke, Forbes.com (April 6, 2016).

IRS Tax Returns That Are Audit Proof, Audit Bait, And How To Tell The Difference, Forbes.com (April 6, 2016).

‘Frownies’ Anti-Age Cream Owner Indicted For False Tax Returns, Obstructing IRS, Forbes.com (April 5, 2016).

Iggy Azalea’s $400,000 IRS Tax Lien Dims 10 Carat Ring, But IRS Can’t Revoke Her Passport, Forbes.com (April 5, 2016).

Former U.S. Tax Court Judge Kroupa Indicted For Tax Evasion, Conspiracy, Obstruction, Forbes.com (April 4, 2016).

IRS Says These Non-Cash Items Are Cash, So Report Them On Your Taxes, Forbes.com (April 4, 2016).

Bernie Dodges Tax Returns, Says Wife Does Them; Mrs. Trump, Kim Kardashian Should Take Note, Forbes.com (April 4, 2016).

Panama Papers Expose Celebs, Politicians, Billionaires With Offshore Tax Havens Despite FATCA, Forbes.com (April 3, 2016).

Tax Wisdom From Wesley Snipes: Better Not To File, Than To File Falsely, Forbes.com (April 1, 2016).

Tax-Advantaged Investing in Booming ASEAN Economies, by Robert W. Wood and Huy C. Luu, Vol. 88, No. 3, New York State Bar Association Journal (March/April 2016), p. 51.

Win Powerball Lottery, Get Sued, Go Bankrupt, Any Questions?, Forbes.com (March 31, 2016).

IRS Offers $10K Prize For Interacting With IRS; Trump, Ted Cruz Unlikely To Win, Forbes.com (March 31, 2016).

IRS Allows Some Personal Items Deducted As ‘Business Expenses’ On Your Taxes, Forbes.com (March 30, 2016).

CEO Faces 5 Years For Spending $6.8M Withheld IRS Employment Taxes, Forbes.com (March 29, 2016).

America Is A Tax Haven, And It’s Not Ben Carson’s Fault, Forbes.com (March 28, 2016).

IRS Admits Audit Chance Is Small — And Dropping Like A Rock, Forbes.com (March 28, 2016).

Payroll Tax Violators Get Penalties Or Jail, And IRS Is Watching, Forbes.com (March 23, 2016).

Does Extending April 15 Deadline Increase Odds Of IRS Audit?, Forbes.com (March 22, 2016).

95% Of Married Couples File Taxes Jointly, Should You Join The Other 5%?, Forbes.com (March 21, 2016).

Confusing Personal With Business On Your Taxes Can Mean IRS Penalties Or Jail, Forbes.com (March 18, 2016).

Jamie Oliver Wins, UK Adds Soda Tax, Forbes.com (March 17, 2016).

Before Filing Your Taxes With IRS, Consider This, Forbes.com (March 16, 2016).

What You Should Know When You Get A Letter From The IRS, Los Angeles Daily Journal (March 16, 2016), p. 5. Simultaneously published in San Francisco Daily Journal (March 16, 2016), p. 5.

As U.S. Passports For Domestic Flights Loom, IRS Can Now Revoke Passports, Forbes.com (March 14, 2016).

Assessing Trump’s Conservation Tax Write-Offs, Forbes.com (March 12, 2016).

Guilty Mo’ Money Tax Preparers Could Face 8 Years, Forbes.com (March 11, 2016).

Cayman Companies Plead Guilty To U.S. Tax Evasion, Handing Over American Accounts, Forbes.com (March 10, 2016).

Is Litigation Finance Tax Treatment in Jeopardy?, by Robert W. Wood and James L. Kresse, Vol. 150, No. 10, Tax Notes (March 7, 2016), p. 1193.

President Hillary Won’t Cut Tax Deductions To Charities Like Clinton Foundation, Forbes.com (March 7, 2016).

Kanye West’s Tax-Free $1 Billion From Mark Zuckerberg, Los Angeles Daily Journal (March 4, 2016), p. 6. Simultaneously published in San Francisco Daily Journal (March 4, 2016), p. 6.

To Fight IRS Tax Bills, Go Step By Step, Forbes.com (March 2, 2016).

IRS Yawns Over Single-Claimant Qualified Settlement Funds, Vol. 150, No. 9, Tax Notes (February 29, 2016), p. 1055.

Trump Taxes Won’t Reveal Fruit Salad Of His Life, Forbes.com (February 29, 2016).

9 IRS Audit Tips From The Trump Tax Flap, Forbes.com (February 29, 2016).

Oscar Academy Sues Over Racy $230,000 Gift Bags, Forbes.com (February 27, 2016).

Kanye West Could Still Get $1 Billion Tax Free, Forbes.com (February 25, 2016).

Six Simple Tax Savvy Ways To Stay Clear Of IRS, Forbes.com (February 25, 2016).

How To Respond To An IRS Notice? Very Carefully, Forbes.com (February 24, 2016).

Seven Ways Trump Is Right About Taxes, Forbes.com (February 24, 2016).

Dear IRS: Like Apple And Google, I’m Offshore For Taxes, Forbes.com (February 22, 2016).

Crazy Sounding Tax Deductions That IRS (Or The Tax Court) Says Are Legit, Forbes.com (February 22, 2016).

422% Fee Increase To Renounce Citizenship Yields Millions, With Exits Up 560%, Forbes.com (February 20, 2016).

Dear IRS, That Form 1099 Is Wrong! (Yes, That Can Work), Forbes.com (February 19, 2016).

Dear Mrs. Obama, Why I Gave Up My U.S. Citizenship, Forbes.com (February 18, 2016).

Kim Kardashian And Kanye West File Taxes Separately, Should You?, Forbes.com (February 17, 2016).

How Kanye West Can Get $1 Billion From Mark Zuckerberg Tax Free, Forbes.com (February 16, 2016).

Sales Termination, Litigation Investment Income Need Attention, by Robert W. Wood and James L. Kresse, Vol. 150, No. 7, Tax Notes (February 15, 2016), p. 835.

Atkins Doctor Tax Evasion Conviction Upheld (How Not To Deal With IRS), Forbes.com (February 14, 2016).

Martin Shkreli Hit With $4.6M IRS Tax Lien On Top Of SEC Charges, Forbes.com (February 13, 2016).

IRS And Justice Department Push Tax Prosecutions, Forbes.com (February 12, 2016).

New Excuse: ‘Fear Of IRS Audit Made Me Cheat On My Taxes’, Forbes.com (February 10, 2016).

Hillary’s Wall Street Speech Fees: Hers Or Clinton Foundation’s?, Forbes.com (February 9, 2016).

Scariest Tax Form? Omit It, And IRS Can Audit You Forever, Forbes.com (February 8, 2016).

Record Numbers Renounce Their U.S. Citizenship, Forbes.com (February 6, 2016).

Hate 1099 Forms? IRS Loves Them, Here’s Why, Forbes.com (February 2, 2016).

Got Forms 1099? IRS Matches Them To Your Taxes, Forbes.com (February 2, 2016).

IRS Warning — Don’t Forget These On Your Taxes, Forbes.com (February 1, 2016).

Worst Lottery To Win Is IRS Audit Lottery, So Decrease Your Odds, Forbes.com (February 1, 2016).

IRS Tax Audits Can Go Back Six Years, Forbes.com (January 30, 2016).

If Form 1099 Reports Too Much To IRS, Now What?, Forbes.com (January 29, 2016).

Tax Hikes By Executive Action Previewed By Obama, Clinton, Sanders, Forbes.com (January 28, 2016).

The World’s Next Top Tax Haven Is…America, Forbes.com (January 27, 2016).

A Lawyer’s Guide To Navigating 1099s, Los Angeles Daily Journal (January 27, 2016), p. 4. Simultaneously published in San Francisco Daily Journal (January 27, 2016), p. 4.

Missing An IRS Form 1099 For Your Taxes? Keep Quiet, Don’t Ask!, Forbes.com (January 27, 2016).

Married Filing Joint Tax Returns? IRS Helps Some Couples With Offshore Accounts, Forbes.com (January 26, 2016).

IRS Still Hunts Offshore Accounts As More Foreign Banks Sign Deals With U.S., Forbes.com (January 26, 2016).

Trump Is Unapologetically Aggressive On Taxes, Like Buffett And Bono, Forbes.com (January 25, 2016).

No Receipts For IRS? Key Tax Case Says They’re Optional, Forbes.com (January 25, 2016).

What To Do If Form 1099 Reports More To IRS Than You Received, Forbes.com (January 22, 2016).

IRS Wipes Another Hard Drive Defying Court Order…But You Must Keep Tax Records, Forbes.com (January 20, 2016).

IRS Forms 1099 Are Coming, The Most Important Tax Form Of All, Forbes.com (January 20, 2016).

IRS Lax Controls Enable Targeting Based On Religion + Politics, Claims Report, Forbes.com (January 17, 2016).

Beware: IRS Now Has Six Years To Audit Your Taxes, Up From Three, Forbes.com (January 15, 2016).

Powerball Losers Make Lemonade By Selling Losing Lottery Tickets, Forbes.com (January 14, 2016).

Copy Hillary Clinton: Transfer Powerball Tickets Now Before Win, Avoid Taxes, Forbes.com (January 13, 2016).

12 Surprising Items IRS Says You Must Report On Your Taxes, Forbes.com (January 12, 2016).

Winner Of $1.3 Billion Powerball May Face Suits By Friends, Co-Workers, Family, Forbes.com (January 10, 2016).

To IRS, ‘Willful’ Means Penalties Or Jail, Forbes.com (January 8, 2016).

Obama Executive Action? Tax Hikes Could Be Next, Forbes.com (January 6, 2016).

As Offshore Banks Agree To U.S. Tax Evasion Deal, Account Holders Must Deal With IRS, Forbes.com (January 5, 2016).

Taxes, The Fifth Amendment, And Foreign Accounts, by Robert W. Wood and Scott B. Weese, Vol. 150, No. 1, Tax Notes (January 4, 2016), p. 123.

2016 Brings IRS Power Over Passports, Use Of Private Debt Collectors, Forbes.com (January 4, 2016).

Tax-Savvy Investing in ASEAN Nations, by Robert W. Wood and Huy C. Luu, Vol. 81, Tax Notes International (January 4, 2016), p. 67.

Avoid IRS Problems And Save Taxes With These Simple Resolutions, Forbes.com (January 2, 2016).

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