Return Preparer Penalty Issues

• REV. PROC. 2009-11, 2009-13 I.R.B. January 21, 2009
• NOTICE 2009-5, 2009-5 I.R.B., January 21, 2009
• Treasury Decision 9436, 73 FR 78430-784650, December 22, 2008

Other Developments

• Revenue Administration Bulletin 2009-Draft: Michigan Business Tax -Unitary Business Group Control Test
• Full text of HB 6122, which imposed the state transfer tax on 80% changes of control involving companies having 90% of their assets in the form of real estate.
• Revenue Administration Bulletin 2008-4: Michigan Business Tax Nexus Standards PDF
• Working Within the Final Split-Dollar Life Insurance Regulations PDF by Robert M. Hartley

From the Michigan Bar Journal

December 2006

• Family Limited Partnerships - Well-Advised? Stephen J. Dunn
• The Advantages of an Employee Stock Ownership Plan to a Closely Held Corporation and its Shareholders by Vernon P. Saper
• Coming to America: An Introduction to Tax Planning for U.S. Inbound Transactions by Michael W. Domanski
• Estate Planning with Retirement Assets: Trusts, Taxes, and Other Common Issues by Christopher M. Brown and Christopher J. Caldwell

November, 2004

• It's Better to Give: A Primer on Charitable Tax Deductions and Planned Gifts by Robin D. Ferriby
• What Could Be More Certain Than Death and Taxes?: The Answer is Change by Henry P. Lee
• Contingent Fees: To Tax or Not to Tax? by Michele LaForest Halloran and Christopher G. Bovid
• The IRS's Push Towards Settlement: New Programs Provide Opportunities for Resolving Disagreements by Joni Larson