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Recent Articles

Net Worth Test Q&A

Debra Rudd January 22, 2021

This post is a collection of questions and answers from Debra Rudd’s January 15, 2021 International Tax Lunch webinar on the Net Worth Test. The...

Why a Section 962 Statement is Necessary

Phil Hodgen April 21, 2020

On July 10, 2020 I will  present a live Section 962 webcast that goes into excruciatingly painful detail about preparing a Section 962 tax return....

Dadon v. United States (2020)

Phil Hodgen April 03, 2020

I have posted the full text of this case to make it easy to cross-reference to my previous blog post discussing what happened here.  Don't...