by Richard Gano | Nov 16, 2022 | Audit, Employment Tax, Internal Revenue Service
One of the several COVID relief provisions Congress enacted is the Employee Retention Credit (“ERC”). See I.R.C. § 3134. The ERC was enacted as part of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES” Act). The ERC is a refundable tax credit... 
by Igor Drabkin | Jun 18, 2010 | FBAR, Internal Revenue Service, Offshore Income
On June 17, 2010, Swiss Parliament approved a Swiss-U.S. tax agreement that requires UBS AG to provide information to the IRS on 4,450 U.S. persons with undisclosed accounts at the Swiss bank.
by Igor Drabkin | May 24, 2010 | FBAR, Internal Revenue Service, Offshore Income
After an announcement by one of the Swiss main political parties, SVP, it appears that the road for approval of the UBS deal by the Swiss Parliament is wide open.
by Igor Drabkin | Aug 13, 2009 | Employment Tax
There is a new piece of legislation pending in Congress which can substantially change relief currently available to employers who may have misclassified workers as independent contractors. James McDermott, a Washington State Congressman, has introduced legislation...