Tag Archives: The Tax Book

Defense of Marriage Act Ruled Unconstitutional

Posted on July 3, 2013 by Camron Hoorfar

The U.S. Supreme Court has ruled that the Defense of Marriage Act (DOMA) is unconstitutional as a deprivation of the equal liberty of persons that is protected by the Fifth Amendment to the U.S. Constitution. DOMA (Public Law 104-199). DOMA … Continue reading →

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Accountants Liable for Client’s Unpaid Payroll Taxes

Posted on July 2, 2013 by Camron Hoorfar

Under IRC section 6672, the IRS can collect unpaid payroll taxes from anyone responsible for collecting or paying withheld income and employment taxes, and such person willfully fails to collect or pay them to the IRS. In 1998, William Pintner … Continue reading →

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