After a bit of a break while I was out speaking in the past couple of weeks in Nevada, California, Ohio and Virginia we return to a Thanksgiving Day podcast dealing with self-employment taxes and employee status.  We look at the Tax Court's ruling in McWhorter v. Commissioner, TC Memo 2008-263 where a taxpayer argued he was not subject to self-employment tax because he should have been treated as an employee.

The materials can be downloaded at http://www.edzollars.com/2008-11-27_Self_Employed.pdf .

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

The podcast this week is based on a presentation I made Thursday at the Arizona Tax Institute on the current state of Section 6694.  The session was scheduled back a few months ago, but proved timely given recent tax law changes.  A copy of the slides can be downloaded at:

http://www.edzollars.com/2008-11-09_6694Slides.pdf .

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

We continue with issues related to S Corporation debt and the many ways to end up not being able to use debts to deduct losses flowing through.  This week we look at the Tax Court's opinion in the case of Russell v. Commissioner, TC Memo 2008-246.

The materials for the podcast can be downloaded from http://www.edzollars.com/2008-11-03_SDebt.pdf .

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