Samuel Handwerger describes implications of Moore v. United States, a case before the Supreme Court that challenges the Mandatory Repatriation Tax provision of the 2017 Tax Cuts and Jobs Act.
Tag: Samuel Handwerger
Student Loan Forgiveness on Ice: Insights for Borrowers
Accounting lecturer and tax expert Samuel Handwerger at the University of Maryland examines the Biden Administration’s stalled student loan forgiveness program and gives advice for borrowers for the latest repayment pause period.
Will ERC Equal PPP In Terms of Fraud?
With the IRS warning about “ERC mills” – third parties improperly advising businesses to claim the employee retention credit, UMD’s Sam Handwerger explains Congress’ shifting guidelines, “less-than-scrupulous consultants” and a newly bolstered IRS as “a perfect storm” for exposure of ERC fraud.
The 280E Tax Code as an Obstacle for Cannabis Firms and the SAFE Banking Act
The SAFE Banking Act was a big step toward removing barriers for cannabis businesses. But Maryland Smith accounting expert and CPA Samuel Handwerger says other obstacles loom. Among them, the tax code.
How Tesla’s Bitcoin Play Fits Into Cryptocurrency Taxation
Maryland Smith tax expert Samuel Handwerger starts with Elon Musk’s stake in virtual currency and explores the implications for the future of finance – and the IRS.