At $3,000 and never adjusted for inflation during nearly a century, the Sec. 861(a)(3) de minimis exception seldom applies.

A Northern Westchester man known as “The Magician” for slashing clients’ tax bills using fraudulent methods will spend years ...

Sen. Todd Young (R-IN) joined the Washington Examiner for an exclusive interview to discuss the expiration of the Trump Tax Cuts and Jobs Act and SALT provisions.