Published analysis.
I write on the tax issues that show up in my practice, in Bloomberg Tax and Tax Notes.
CFTC 'Has Edge' Over States in Prediction Markets Supreme Court 'Showdown,' Say Lawyers
On the CFTC-versus-states fight over Kalshi and Polymarket: "Congress is the wildcard." The Curtis-Schiff bill would amend the Commodity Exchange Act to reclassify sports event contracts as gambling, which means even a Supreme Court win for the CFTC could be undone legislatively.
Read →IRS Eases Gift Tax Rules For Trump Account Contributions
On the new safe harbor in Rev. Proc. 2026-25, which treats qualifying Trump Account contributions as present-interest gifts so the annual exclusion applies and no Form 709 is needed. The practical trap: "You don't surpass the $19,000 by funding the account because the account is capped at $5,000. You surpass it by giving the same child money outside the account on top of the contribution." Cross $19,000 to one beneficiary and the contributions flip back to future interests, which means you file and report.
Read →Content Creators Can Pass Business Expense Test Using Paperwork
Under §183, the nine-factor profit-motive analysis treats personal pleasure as evidence against business intent — a structural problem for content creators whose persona is the business. The piece walks through what the documentation has to look like for a creator to affirmatively pass the test.
Read →A Farmer, a Drug Dealer, and a Gambler Walk Into the IRS
Several Code provisions single out particular industries for worse-than-baseline tax treatment — §280E for cannabis, §165(d) for gamblers, the §183 hobby loss regime for activities the regulations code as recreational. The piece reads them together as a stigma framework rather than as isolated rules.
Read →After Trulieve, Which Cannabis MSO Will Be Next to Uplist?
On what mainstream stock exchanges actually require from cannabis operators after rescheduling: "The exchanges' bar is federal-law compliance, not schedule classification." The piece looks at why a Schedule III reclassification doesn't automatically clear the path to an NYSE or Nasdaq listing.
Read →How To Learn To Be Better With Money When You Feel Embarrassed To Ask
On working with clients in shame-heavy financial situations: "Shame metabolizes through being witnessed." The piece looks at why financial embarrassment loses its grip once it's shared with even one nonjudgmental person.
Read →