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Monthly Archives: April 2011

Taxpayer Beware! IRS cracking down on suspected fraud

Posted on April 27, 2011 by cmsove

Record numbers of taxpayers are filing fraudulent returns to boost their tax refunds, according to a report issued by the Treasury Inspector General for Tax Administration (TIGTA) on March 31, 2011. But taxpayer beware! Only two months into the year, … Continue reading →

Posted in IRS, Tax Fraud, Tax Returns, Treasury Inspector General for Tax Administration (TIGTA) | Tagged IRS, Tax Fraud, Tax returns | Leave a comment

Proposed Regs Clarify Application of the Insolvency Exception to Trust Discharge of Debt Income

Posted on April 25, 2011 by cmsove

The Treasury Department has finally issued proposed regulations that provide some clarity for grantor trusts saddled with cancellation of debt (“COD”) income. Under the proposed regulations, if a grantor trust has COD income, the grantor’s—and not the trust’s—solvency is relevant … Continue reading →

Posted in Cancellation of Debt (COD) income, Insolvency exception, Life insurance trusts, Treasury Dept. Regulations | Tagged COD income, discharge of indebtedness income, Premium finance, STOLI, trust taxation | 2 Comments

Monthly Archives: April 2011

Taxpayer Beware! IRS cracking down on suspected fraud

Proposed Regs Clarify Application of the Insolvency Exception to Trust Discharge of Debt Income

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