Tax Court: 90-Day Filing Deadline Jurisdictional; Can’t Be Equitably Tolled
Code Sec. 6213(a)‘s 90-day time limit to file a petition with the Tax Court is jurisdictional and, thus, cannot be …
Deadline Fast Approaching for Setting Budget Levels, Extending Temporary Funding
Funding the government to avert a shutdown before a December 16 deadline is must-pass legislation for Congress as the clock …
Republican Members Vie for Spot on House Ways and Means Committee
There are at least 10 Republicans vying for eight possible seats on the powerful House Ways and Means Committee in …
IRS to Hire New Wave of Customer Service Reps
The IRS is set to begin using its new funding from the Inflation Reduction Act (PL 117-169) to onboard hundreds …
Latest Crypto Exchange Bankruptcy Spurs Tax Confusion
As another major cryptocurrency trading platform succumbs to market instability and files for bankruptcy in what has been a cataclysmic …
Biden Announces IRS Commissioner Nominee
President Biden, on November 10, 2022, announced that he intends to nominate Daniel Werfel to succeed Charles Rettig as IRS …
Tax Court: IRS Listed Transaction Notice Violated APA
The Tax Court set aside the IRS notice identifying as “listed transactions” all syndicated conservation easement and similarly similar transactions. …
IRS Publishes 2022-2023 Priority Guidance Plan
The IRS has released its 2022-2023 Priority Guidance Plan. The Priority Guidance Plan highlights guidance items that are most important for …
IRS Expands Qualified Plan Determination Letter Program to 403(b)s
On November 7, 2022, the IRS announced the expansion of one of its retirement plan approval programs. The IRS will …
Automated Collection Notices to Phase Back In, Taxpayer Advocate Says
Temporarily suspended mailings of automated collection notices will resume on a staggered basis to spare IRS customer service representatives and …