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Tax-exempt organizations are actually not exempt from all
taxes; entities that qualify under section 501(c)(3) are merely exempt from
income tax. See I.R.C. § 501(a). Many still pay tax upon “unrelated
business taxable income.” See I.R.C. § 511(a)(1). This tax
Continue Reading UBIT and Educational Institutions: What is a Teaching Hospital’s Primary Function?

On December 4, 2020, the Third Circuit affirmed the district court’s willfulness jury instruction in a criminal payroll tax case under I.R.C. § 7202, which followed the familiar definition of willfulness found in Cheek v. United States, 498 U.S. 192,
Continue Reading Third Circuit Reaffirms That Willfulness Does Not Require Knowledge That Conduct is Criminal, Rather Than Merely Unlawful

On October 20, 2020, the Fourth Circuit upheld the imposition of enhanced civil penalties on husband and wife taxpayers for their willful failure to file Reports of Foreign Bank and Financial Accounts (“FBARs”), despite any evidence that they were aware of
Continue Reading Signing Tax Return Without Checking the Box and Failing to File FBARs Constitutes Willfulness as a Matter of Law, Fourth Circuit Holds