Section Newsletters

Articles From Nancy Franks-Straus

‘Financial Disability’ and the Suspension of the Statute of Limitation on Refund Claims By Nancy Franks-Straus Federal Taxation, December 2020 Although Congress intended to provide relief to taxpayers suffering from a significant mental or physical disability through the enactment of IRC § 6511(h), the strict interpretation given by the courts as to the authority of someone to act on taxpayer’s behalf has limited the application of the statute and thus limited the relief actually available to disabled taxpayers.
Paycheck Protection Program: Paycheck Protection Flexibility Act Calculating Loan Forgiveness Application Checklist By Nancy Franks-Straus & Jonathan D. Morton Federal Taxation, June 2020 A brief summary of the components of the loan forgiveness calculation under the law prior to the Paycheck Protection Program Flexibility Act, as well as modifications made by the Act.
Cyber Security for Tax Professionals By Nancy Franks-Straus Federal Taxation, December 2019 A summary of items practitioners need to consider in order to create a data security plan to protect sensitive client information.
Letter from the Chair By Nancy Franks-Straus Federal Taxation, June 2016 A message from Chair Nancy Franks-Straus.
Notes from the Chair By Nancy Franks-Straus Federal Taxation, March 2016 A message from Section Chair Nancy Franks Straus.
Notes from the Chair By Nancy Franks-Straus Federal Taxation, December 2015 A message from Section Chair Nancy Franks-Straus.
IRS rules all legal same-sex marriages will be recognized for federal tax purposes By Nancy Franks-Straus & Donna F. Hartl Federal Taxation, October 2013 After weeks of speculation as to how the Internal Revenue Service would treat same-sex marriages, the U.S. Department of the Treasury and the IRS released a joint ruling which held same-sex couples, legally married in jurisdictions that recognize same-sex marriages, will be treated as married for federal tax purposes.
Tax issues facing the individual Chapter 11 debtor By Nancy Franks-Straus Commercial Banking, Collections, and Bankruptcy, July 2012 A look at the income tax issues facing an individual filing Chapter 11.  
Tax issues facing the individual Chapter 11 debtor By Nancy Franks-Straus Federal Taxation, February 2012 A look at the income tax issues facing an individual filing Chapter 11.
Tax “holiday”—Emancipation Day By Nancy Franks-Straus Federal Taxation, April 2011 Find out the reason for this year's tax deadline extension.

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