Samuel Handwerger

<p>Sam Handwerger, CPA, is a full-time Lecturer in the department, and is a University of Maryland undergraduate accounting alumnus. He also holds a Master of Science in Taxation degree from the University of Baltimore. Handwerger was a Senior Tax Researcher with EY in New York City and later led the Tax Planning and Preparation Departments of the CPA firm Handwerger, Cardegna, Funkhouser &amp; Lurman. In 1996, he was awarded the Governor's Volunteer of the year award in the State of Maryland for financial and management advisement to non-profit organizations. Before joining the Smith School on a full-time basis, Handwerger held adjunct positions at the Johns Hopkins University School of Business and the University of Baltimore Law School.</p>

Capital Gains Tax: Are We Doing It Wrong?

SMITH BRAIN TRUST – A dollar doesn’t go quite as far as it used to, right? So shouldn’t that fundamentally alter the way the IRS calculates capital gains? That’s a question being bandied about lately.

Critics of the tax have suggested that the calculation factor in inflation, adjusting the gain by indexing the original cost basis. The Smith School’s Samuel Handwerger has been watching the debate closely.

How the New Tax Law Could Affect Your 2017 Returns

SMITH BRAIN TRUST – While the newly adopted tax code didn’t go into effect until 2018, it might actually create a soft spot in the 2017 tax returns Americans are filing now.

And that’s because of the things that the new law strips from the tax code, says Samuel Handwerger, lecturer in the Accounting & Information Assurance Department at the University of Maryland’s Robert H. Smith School of Business.

The Quirk in the IRS’s Tuition-Reporting Rules

When the Internal Revenue Service tries to be user-friendly, things can sometimes backfire. Perhaps you could call it the law of unintended consequences or maybe a case of something not well thought out. Nevertheless, Smith School lecturer Samuel Handwerger and MS in Accounting student David Hao Li, writing for Smith Brain Trust, explain why college-tuition-paying tax filers should be extra careful when claiming that tax credit – at least for one more year. Read more...

The Trouble with Trump’s Executive Order on New Regulations

An executive order to ban new regulations is not atypical of new administrations. It is pretty common and it usually doesn't last for long. However, with the way this ban was written, it may not only ban the Department of Treasury from writing regulations, but it may also ban the Internal Revenue Service from writing notices, rulings and procedural documents. This is not a good thing for taxpayers or the IRS. And if the ban lasts a long time, it could be crippling. Read more...

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