Washington Alert
… IRS has issued a new warning to taxpayers regarding “a spring surge of evolving phishing emails and telephone scams.” …
Form 4549, Income Tax Examination Changes, can be a refund claim
Chief Counsel Advice 201921013 In Chief Counsel Advice (CCA), IRS has held that Form 4549, Income Tax Examination Changes, i.e., …
Lack of detail in IRS CDP determination didn’t affect court’s decision
Hinerfeld, TC Memo 2019-47 The Tax Court has held that a case law rule—that a court in dealing with an administrative …
IRS: no child credit where parent has religious objection to obtaining child’s SSN
Program Manager Technical Advice 2019-002 In Program Manager Technical Assistance (PMTA), IRS has concluded that it can properly deny the …
Guidance explains interaction of SALT deduction and home expense deduction
Program Manager Technical Advice 2019-001 Program Manager Technical Advice 2019-001 In a Program Manager Technical Advice (PMTA), IRS has explained …
IRS issues foreign financial account reminders including Apr. 15 FBAR due date
IR 2019-63, 4/4/2019; Fact Sheet 2019-7 IRS has issued a news release and fact sheet that contain numerous reminders for taxpayers …
IRS issues updated offer in compromise forms
Form 656 Booklet, Offer in Compromise IRS has issued an updated version of Form 656-B, the “Form 656 Booklet, Offer …
CA 2 reverses taxpayer-unfriendly holding on overpayments determined by the Tax Court
Borenstein, (CA 2 4/2/2019) 123 AFTR 2d ¶2019-581 The Court of Appeals for the Second Circuit has reversed a taxpayer-unfriendly holding …
Treasury Secretary indicates that more tax relief possible
Treasury Secretary Steven Mnuchin has stated that the Trump administration is considering additional tax penalty relief for taxpayers who failed …
Ninth Circuit affirms reduction of estate’s charitable deduction to post-death value of contributed property
Dieringer v. Comm., (CA9 3/12/2019) 123 AFTR 2d ¶2019-500 Following its Ahmanson decision, the Ninth Circuit affirmed the Tax Court’s 2016 holding that …