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Patient Protection and Affordable Care Act (PPACA)

Due date extended for social welfare orgs to provide notification required under Path Act

Due date extended for social welfare orgs to provide notification required under Path Act

Notice 2016-9, 2016-6 IRB In a Notice, IRS has provided interim guidance on Code Sec. 506, newly added by the Protecting Americans from Tax Hikes (PATH) Act of 2015, which requires new and certain existing social welfare organizations to notify IRS of their intent to operate under Code Sec. 501(c)(4). The Notice states that the […]

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Amounts collected by health insurers to offset annual fee are included in income

Amounts collected by health insurers to offset annual fee are included in income

In a Revenue Ruling, Rev Rul 2013-27, 2013-51 IRB, IRS has clarified that amount collected by a covered entity from policyholders to offset the cost of the post-2013 annual fee on health insurance providers is included in the covered entity’s gross income under Code Sec. 61(a). Background.  Under Code Sec. 61(a), gross income means all […]

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Final regs explain additional Medicare tax on employees and self-employed persons

Final regs explain additional Medicare tax on employees and self-employed persons

IRS has issued final regs on the additional 0.9% Medicare tax on employee compensation and self-employment income above a threshold amount received in tax years beginning after Dec. 31, 2012.  The final regs do not contain any significant changes from the proposed regs on this subject that were issued late in 2012.  T.D. 9645, 11/26/2013; […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney