We usually write articles about concepts relating to financial management, especially with respect to tax management. Articles based on abstract financial concepts are important. As a practicing CPA, on occasion one has to “get into the dirt” and “push the digits.”...

We have reviewed articles in several publications that describe the Ninth Circuit’s affirmation of Decisions of the United States Tax Court rejecting as untimely filed the Petitions of Organic Cannabis Foundation (“OCF”) and Northern California Small Business...