INSIGHTS
Strategic Protective Refund Approach
In Kwong v. United States, 179 Fed. Cl. 382 (2025), the United States Court of Federal Claims held that Section 7508A(d) provided a mandatory extension of certain federal tax timing rules during the entire COVID-19 national disaster period plus an additional 60 days....
COVID-19 Disaster Relief Timing Rules MAY Create Significant Refund Opportunities
Two recent federal court decisions from courts with national tax jurisdiction have created potentially significant — though still uncertain — federal tax refund opportunities arising from extended tax timing rules during the COVID-19 national disaster period. Under...
Strategic Counsel for Modern Workforce and Payroll Models Including PEOs and CPEOs
Professional Employer Organizations (“PEOs”), Certified Professional Employer Organizations (“CPEOs”), staffing companies, payroll providers, and other third-party workforce arrangements present some of the most technically complex federal employment tax issues facing...