Research Tax Credit

The IRS's LB&I Commissioner released a new directive about how certain qualified research expenses will be audited. We have already received inquiries as to whether clients should attempt to comply with the directive. For most ...
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The court entered another order in the CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017) case. The order addressed a dispute over the appropriate sample to be used to evaluate the taxpayer's ...
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The funded research rules can present a number of challenges. The rules can also limit drastically the amount of research tax credits available to taxpayers (1) who are paid to perform research (it limits their ...
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The IRS issued Notice 2017-23 to provide guidance to small businesses that want to use the research tax credit to offset their payroll taxes. The PATH Act of 2015 provided this election to taxpayers; however, ...
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In CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017), the court considered whether sampling was appropriate for a research tax credit claim based on 6,100 projects. The taxpayer asked the court to ...
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The U.S. District Court for the Southern District of Ohio issued an opinion in U.S. v. Quebe. The case is an erroneous refund claim suit in which the government is seeking to recoup refunds paid ...
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