Statute of limitations on assessment for self-employment tax does not begin to run if a bona fide resident of Commonwealth of the Northern Mariana Islands (CNMI) or Guam fails to file the required Form 1040-SS with the IRS to report net earnings from self-employment, the Chief Counsel’s Office advised. A territory income tax return filed with Guam or the CNMI does not start the running of the period of limitations for self-employment tax purposes as that return is not filed with the IRS. In contrast, a territory income tax return filed with the USVI likely does start the statute of ...
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A night in watching boxing ended with a champagne-fuelled thug raining punches on his blameless friend after falsely accusing him of spiking his drink. Robert Gibson turned violent on his pal of m...