New IRS appeals process launched

Ann Marie Malone, in the Journal of Accountancy, writes about new IRS procedures re IRS appeals process.  Her article begins as follows:

In September, the IRS Office of Appeals began a policy of hearing only cases that are fully developed; hearing officers will not do their own investigations and will

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Boilerplate trust clauses; Planning for Incapacity

Patricia Annino, in the Journal of Accountancy, writes that many clients sign estate planning documents without paying much attention to the clauses they contain. She notes that one clause that few clients pay attention to is the one governing how that client’s incapacity could be determined—and therefore how the client … Continue reading