In the Winter 2018 edition of this Newsletter, I wrote an article regarding a case pending in the United States Supreme Court regarding whether the government needs a warrant to collect cell tower location data maintained by a cellular carrier. In United States v. Carpenter, the Supreme Court was determining whether cell phone location data, obtained directly from a cellular carrier without a warrant, could be used against a defendant in a robbery trial. On June 22, 2018, the Supreme Court reached a decision on this important case which explores the contours of privacy in the digital age.
As we approach the first anniversary of the passage of the Tax Cuts and Jobs Act, I thought it might be appropriate to revisit some of the Act’s provisions and see how the changes may affect the preparation of income tax returns for the first tax year directly impacted by the Act. Except as indicated, these changes apply to income tax returns filed for the 2018 through 2025 tax years.