Changes in “Offer in Compromise” Program Will Benefit Taxpayers IRS says it will accept more compromises in settling outstanding tax liabilities. Richard R. Hammar
Recent Developments in Indiana Regarding Church Reportig Obligations A federal court in Indiana ruled that an independent church was not exempt from paying more than $5 million in unpaid payroll taxes. Richard R. Hammar
Giving the IRS a Check that Bounces Recent case highlights legal implications of bouncing checks to the IRS. Richard R. Hammar
The Consequences of Embezzlement Louisiana case provides clear example of embezzlement's cost. Richard R. Hammar
Fraudulent Business Expense Reimbursements Exploring the penalties that can result from this fraudulent act. Richard R. Hammar
What Church Treasurers Need to Know About “Inurement” The Tax Court issues an important ruling. Richard R. Hammar
Helping a Church Member Pay Back Embezzled Funds Lending a hand can lead to significant tax issues. Richard R. Hammar
A Summary of Recent Tax Legislation Eight key provisions that church treasurers need to know. Richard R. Hammar
Immigration Church Law and Tax 1990-05-01 Recent Developments Immigration Richard R. Hammar, J.D., LL.M., CPA • Richard R. Hammar
Freedom of Religion – Part 2 Church Law and Tax 1989-11-01 Recent Developments Freedom of Religion Richard R. Hammar, J.D., LL.M., Richard R. Hammar
Charitable Contributions Church Law and Tax 1989-05-01 Recent Developments Charitable Contributions Richard R. Hammar, J.D., LL.M., CPA Richard R. Hammar
United States Tax Court Disallowed a $10,000 Charitable Contribution In 1983, the Universal Life Church (ULC) adopted a "revised receipts and disbursements" program for Richard R. Hammar