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William Bernard McCarthy, P.A.

William Bernard McCarthy, P.A.

Attorney at Law

Reported Cases & Published Articles

Reported Cases

Bernie has litigated a number of reported tax cases, including:

  • Jasperson v. Commissioner, 658 Fed. Appx. 962 (11th Cir. 2016) (net operating loss).
  • Miccosukee Tribe of Indians v. Commissioner, T.C. Memo. 2015-216 (collection due process).
  • Jasperson v. Commissioner, T.C. Memo. 2015-186 (collection due process).
  • Jacoby v. Commissioner, T.C. Memo. 2015-67 (fraud).
  • Suriel v. Commissioner, 599 Fed. Appx. 929 (11th Cir. 2015) (designated settlement funds).
  • Hospital Corp. of America v. Commissioner, 109 T.C. 21 (1997) (cost segregation studies and depreciation).
  • Joens v. Commissioner, T.C. Memo. 1997-506 (fraud and innocent spouse).
  • Hill v. Commissioner, T.C. Memo. 1997-425 (fraud).
  • Hospital Corp. of America v. Commissioner, 107 T.C. 116 (1996) (accounting methods).
  • USA v. Jeffrey G. Lee, 95-2 USTC (CCH) Para. 50,506 (S.D. Fla. 1995) (unfiled returns and dischargeability).
  • DeMendoza v. Commissioner, T.C. Memo. 1994-314 (profit motive).
  • Feldman v. Commissioner, T.C. Memo. 1993-17 (movie tax shelter).
  • Welsch v. Commissioner, T.C. Memo. 1993-544 (fraud).
  • Braswell v. Commissioner, T.C. Memo. 1993-413 (fraud).
  • Bingo v. Commissioner, T.C. Memo. 1991-248 (oil and gas lease tax shelter and fraud).
  • Baker v. Commissioner, T.C. Memo. 1990-263 (charitable contribution valuation).
  • Adler v. Commissioner, T.C. Memo. 1989-597 (research and development tax shelter).
  • White v. Commissioner, T.C. Memo. 1989-234 (tax protestor).
  • Kartrude v. Commissioner, T.C. Memo. 1988-498 (profit motive).

Published Articles

Tax Return Preparation and Issue Prevention

Source: The Florida Bar Continuing Legal Education Committee, October 2009

Co-Author: Russell F. Dunn, CPA, Asst. Professor, Broward College

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Revisions to the Offer in Compromise Process

Source: The Florida Bar, Tax Section Bulletin, June 2007

Co-Author: Tamara Moravia-Israel, Esq., Principal, Ernst & Young LLP

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Confession May be Good for the Soul – and the Taxpayer

Source: WebCPA, October 2006

Co-Author: Joseph Reese, Esq.

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A Primer on the NRA Withholding Presumption Rules

Source: The Florida Bar, Tax Section Bulletin, May 2006

Co-Author: Ricardo Souto, Esq., Partner, Shutts & Bowen LLP

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The Service’s “Last Chance” Compliance Initiative

Source: The Florida Bar, Tax Section Bulletin, October 2005

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Update on IRS Related Alternative Dispute Resolution Techniques

Source: The Florida Bar, Tax Section Bulletin, June 2004

Clients Should Get a LIFE!

Source: The Florida Bar, Tax Section Bulletin, March 2003

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