Feature Articles

FBAR Filing for Non-U.S. Citizens

October 2018 0

Reports of Foreign Financial and Bank Accounts (FBAR) have gained prominence since the Department of Justice began investigating the accounts of Swiss banks, starting with…

ICYMI | First Look at the Tax Cuts and Jobs Act of 2017

October 2018 0

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (H.R. 1) designed to cut taxes on individuals and businesses, stimulate the economy,…

Unexpected Inequities in an Environment of Declining Tax Rates

October 2018 0

In Brief Declining tax rates—such as those ushered in by the Tax Cuts and Jobs Act—can come with hidden consequences. Taxpayers who are required to…

Videos & Media

Voices of the Profession: An Interview with Jeffrey Hales

October 2018 0

This episode of our Voices of the Profession video series features an interview with Jeffrey Hales, a professor at Georgia

October 2017 Issue

Pitfalls of New York’s Driver License Requirement

November 2017 0

Tax season is only two months away, and while there is much uncertainty surrounding the probability of real federal tax

Letters to the Editor

The Responsibilities of Audit Committees

November 2018 0

In the August 2018 article, “Are Audit Committees Worth the Cost?” (http://bit.ly/2pkOuCA), Arthur Radin suggests that audit committees be eliminated.