After months of starts and stops in negotiations between the White House and Congress, the brakes were applied before the country went over the tax side of the “Fiscal Cliff.” Both the Senate and the House of Representatives rang in the New Year by voting on January 1, 2013, for The American Taxpayer Relief Act (the “Act”) and the President followed by signing the Act into law on January 2, 2013.  Joe Thomson discusses the resulting 2013 tax changes in this letter dated January 8, 2013