Article

Welcome to Tax Season 2026

Taxes January 26, 2026 

Welcome to Tax Season 2026

The IRS today opened the 2026 tax filing season and began accepting and processing federal individual income tax returns for tax year 2025.

 Taxation and Initial Coin Offerings

March 12, 2018 

Taxation and Initial Coin Offerings

Time and time again, I talk to companies that are in the middle of an ICO, and the way they set up their companies, are crazy. I have an appointment next week with an ICO company, that has set up a company in the Cayman Islands, which has no tax.

Craig Smalley

45ad675d 18b9 4bf9 8da4 9172605a4623 large16x9 1280x720 10310B00IZARI 1  5a8c4a3fd91c9

March 8, 2018 

Is IRC §280E a Tax or a Penalty?

There was an interesting appeals case, that turned into a Writ of Certirori[1]. Green Solutions Retail, Inc. v. United States, started in US Tax Court. Green Solutions is a Colorado cannabis dispensary, that had its 2013, and 2014 tax returns audited ...

Craig Smalley

business insurance picture 1  5913afc79b60c

March 6, 2018 

Captive Insurance

A captive insurer is generally defined as an insurance company that is wholly owned and controlled by its insureds; its primary purpose is to insure the risks of its owners, and its insureds benefit from the captive insurer’s underwriting profits.

Craig Smalley

MarchMadness

March 1, 2018 

March Madness Brings Mayhem to the Workplace

Employees are mad about sporting events like March Madness, suggests a new survey from staffing firm OfficeTeam. Professionals said they spend an average of 25.5 minutes per day on sports-related activities in the office during the college basketball playoffs. With the tournament spread across 15 workdays, that’s the equivalent of six hours per employee. View...…

Isaac M. O'Bannon