Tax Blog

The United States Tax Court announced on September 8, 2026, that it will be making three changes to its trial sessions administration. The Tax Court is a traveling court which appears across the country for the convenience of the taxpayers. 26 U.S.C. § 7446. Prior to its September 8, 2026, announcement, the Tax Court traveled to 74 cities for places of trial. The announcement stated that the Tax Court has added places of trial in Austin, Charlotte, Newark, Orlando, and Sacramento. The Tax Court now conducts trial in 79 locations.

The Tax Court also announced it will no longer reserve ...

It is not uncommon for sought-after job seekers to receive what appears to be an offer that is too good to be true:  in addition to a good compensation and benefits package, the employer proposes to make a loan to the applicant, and to forgive the entire amount if the person stays employed for a particular term—such as five years.  Sometimes the game plan is not in writing, and is left to “wink wink, nudge nudge” in terms of the likelihood that the loan will be forgiven if the person stays employed that length of time.

These arrangements are not in any way “illegal,” but as Robert and ...