Andrea C. Zakko

In a recent private letter ruling, the IRS addressed whether the judicial reformation of a net income makeup charitable remainder unitrust was in conformance with final Treasury regulations published after the...

Court considers whether contribution was part of a larger quid pro quo transaction

The Tenth Circuit recently permitted the government to foreclose on federal tax liens on a ski cabin owned by an irrevocable trust

Reliance on accountant’s advice doesn’t excuse late estate tax return filing

Tax Court finds withdrawals to pay alimony were subject to 10 percent income tax