The blight of the FumbleBee
FumbleBees fail to plan. Take time now to get these administrative duties out of the way. Your employees can do likewise. The result will be a considerably smoother year-end process.
Topic
Advice
A collection of 32 issues
When you absolutely, positively, 100% cannot sue the IRS
There are many other reasons you can sue the IRS. But there are big red lines around when you can’t sue. And it pays to know the difference, because if you don’t, you’ll be throwing good money after bad.
IRS issues proposed regulations on IRC § 132’s line-of-business rules
The line-of-business rules related to employee discounts and no-additional-cost fringes under IRC § 132 preclude some generous fringes. The IRS has now proposed regulations to make technical changes to the line-of-business rules.
Is PAID better the second time around?
Introduced in 2018, PAID was the Department of Labor’s alternative dispute-resolution program for resolving FLSA violations. It was canceled in 2021. Now it’s back on almost identical terms and expanded to include resolving FMLA violations. Get legal advice before deciding whether to participate.
Follow-up: Boechler, P.C. v. Commissioner
This 2022 Supreme Court case allowed a tax-deadline-averse employer to make its case for equitable tolling of the 30-day deadline for filing a Tax Court petition. Further proceedings have now concluded, at least at the Tax Court level, which has ruled against this employer.
What’s the happiest day of the week?
Labor Day week is National Payroll Week. Everyone, from the C-suite to the rank-and-file, should express their gratitude for all the roles you play.
Go ahead, run through the sprinklers
Running through the sprinklers is a sure way to stay cool through August’s hot, humid weather, but don’t forget to take off your sandals. You can also keep a cool head by performing some general payroll maintenance chores and early year-end tasks.
The Treasury Department wants to know about payment fraud
An employee whose employee self-service portal is hacked and their direct deposit stolen is a victim of payment fraud. You’re a victim, too. This is just one example of payment fraud. The Treasury Department wants to know a lot more about payment fraud.
Tax Court’s jurisdiction limited
The Supreme Court ended its 2024–25 term in June, ruling against a taxpayer who was contesting a tax levy that the IRS never actually put into place because the taxpayer paid down the debt.
OBBBA’s no-taxes-on-overtime provision: One hot mess
You may need to spend some quality overtime hours trying to figure out exactly what the overtime exclusion in the One Big Beautiful Bill Act means and Payroll’s role in it. Because the more we read, the more questions we have.