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Kevin M. Flynn, JD

Home /Kevin M. Flynn, JD
Featured

Proposed Regulations Provide Guidance on Deducting Fines and Penalties Paid to the Government

Important Questions Still Remain

By  Kevin M. Flynn, JD

October 2020 0

Since 1969, Internal Revenue Code (IRC) section 162(f) has disallowed an ordinary and necessary business deduction in computing taxable income for any civil or criminal…

Featured

The Death Knell for SALT Cap Workarounds?

Treasury’s Final Regulations Uphold the $10,000 Cap

By  Kevin M. Flynn, JD

October 2019 0

The itemized deduction for state and local taxes (SALT) under Internal Revenue Code (IRC) section 164 had long provided relief to taxpayers residing in high…

Feature Articles

Has the New Partnership Representative Been Granted Too Much Power?

By  Kevin M. Flynn, JD

September 2018 0

On November 2, 2015, Congress enacted the Bipartisan Budget Act of 2015 (BBA), which contained sweeping changes to the Internal Revenue Code's (IRC) partnership audit,…

Featured

The Trust Fund Recovery Penalty

By  Kevin M. Flynn, JD

November 2017 0

Under Internal Revenue Code (IRC) section 6672(a), an individual can be held personally liable for a penalty for the willful failure to collect, account for,…

Columns

TPP | Filing a Claim for Refund of Overpaid Tax

By  Kevin M. Flynn, JD

September 2016 0

Filing a claim for refund of overpaid tax involves much more than just submitting an amended return to the IRS with an explanatory statement that…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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