The issue of whether a service provider is properly treated as a contractor or employee is an important issue for many small businesses.  In the case of Orion Contracting Trust v. Commissioner, TC Memo 2006-211, the Tax Court looked at this issue.  As well, the Court also took a look at the issue of what actions would indicate the proper "bad faith" to allow the imposition of a fraud penalty.

The materials for the podcast can be downloaded from http://edzollars.com/2006-09-30_Who_Is_An_Employee.pdf .

The podcast is sponsored by Leimberg Information Services.  Visit them on the web at http://www.leimbergservices.com .
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The documentation rules for charitable contributions can create situations where taxpayers lose the right to claim a deduction even though they made it and, by the time they get to Tax Court, can even show the value of what was contributed.  This was a lesson learned by the taxpayers in Ney v. Commisssioner, TC Summary 2006-154.

This podcast reviews the requirements for qualified appraisals and why just because an appraisal exists that won't necessarily save the taxpayers' deduction unless have specifically contracted for a tax appraisal and are sure to have the proper parties sign off on their return.

The materials for this week's podcast are located at http://edzollars.com/2006-09-23_Charity_Appraisals.pdf .

The podcast is sponsored by Leimberg Information Services, on the web at http://www.leimbergservices.com.

We look at a case involving the statute of limitations and the issue of reliance on IRS advice.  In the case of A. L. Katz & J. L. Miller v. United States the United States Court of Claims explains that a taxpayer cannot use the fact that an IRS employee told them a claim could be filed by a date that turned out to be after the statute had expired to reopen the statute.  As well, the case provides an opportunity to look at the general rules that are involved with Section 6511 and the statute of limitations on claims for refund.

The materials for the podcast can be downloaded from http://edzollars.com/2006-09-16_Statute.pdf .

The next couple of weeks may prove challenging in getting the podcast up, as I will be traveling to Novi, Michigan to speak on Monday, come back to my office for Tuesday through Thursday, and then head off on my "Southern" speaking trip, speaking at the Virginia Accounting and Auditing Conference in Roanoke, Virginia on Monday, September 25 and then in Memphis, Tennessee for the Tennessee Society of CPAs on Employee Benefit Plans on Wednesday, September 27.  Hopefully I'll be able to get some podcasts put together in that time frame.

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .

Securing data has become a key issue for professionals, given recent high profile thefts of computers and drives containing sensitive client information.  This week we look at some of the basics of encrypting data that professionals need to understand to protect their client’s information should a data containing device fall into a third party’s hands. 

The materials for this week’s podcast can be downloaded at

http://edzollars.com/2006-09-08_Securing_Data.pdf

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .

This week we deal with the issues involved with having cars that are used by employees, and the various rules that employers need to deal with in that situation.  While arguably not as “excitingâ€? to tax practitioners as issues dealing with estate planning, entity selection and the like (we get excited by strange things), clients are often extremely interested in getting company autos to certain employees, far more interested than the dollars involved would suggest they should be.

We look at the employment tax issues related to the company car, as well the requirements to meet the various “simplified� rules available for this purpose.

The materials can be downloaded at http://edzollars.com/2006-09-01_Employee_Cars.pdf .

The podcast is sponsored by Leimberg Information Services at http://www.leimbergservices.com .