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Robert S. Barnett, JD, CPA

Home /Robert S. Barnett, JD, CPA
Featured

Rental Activity and Self-Employment Tax

Recent Cases with Online Rental Marketplaces

By  Robert S. Barnett, JD, CPA

August 2022 0

Tax planning for real estate activities often involves a myriad of tax considerations. For example, if the real estate produces a loss, a determination must…

Featured

Material Participation as Significant Participation Activity

Tax Court Ruling Highlights Importance of Grouping Election

By  Robert S. Barnett, JD, CPA

December 2021 0

A recent case serves as a convenient reminder for 2020 tax return elections. In Gurpreet S. Padda, et al. v. Comm'r (TCM 2020-154), a physician met…

Feature Articles

Gift Horse or Trojan Horse?

Helping Beneficiaries Avoid Hidden Tax Liens

By  Robert S. Barnett, JD, CPA

February 2018 0

It is the worst-case scenario for many individual taxpayers: a lien on their property. While a lien is not the same as seizure, as the…

Featured

Casualty Loss Deductions and Other Hurricane-Related Tax Benefits

Updated for Hurricanes Harvey and Irma

By  Elizabeth Forspan, JD and Robert S. Barnett, JD, CPA

September 2017 0

Editor's Note: This article was originally published in February 2013 as "Casualty Losses for Property Damaged by Hurricane Sandy" and has been updated to address…

Analysis

OVDP and the IRS’s New Streamlined Filing Procedures

Look Before You Leap

By  Robert S. Barnett, JD, CPA

May 2016 0

The IRS's Offshore Voluntary Disclosure Program (OVDP) is designed to assist U.S. taxpayers who have failed to properly report or pay income taxes on offshore…

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Our Latest Content

  • Technostress and the Accounting Profession February 2023
  • Diversifying the Audit Profession February 2023
  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023












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