IRS Tax Season Begins January 24
The IRS has announced that it will begin accepting and processing 2021 tax returns on January 24, 2022, and that …
District Court Had Jurisdiction Over Innocent Spouse Claim Because Taxpayer Filed Refund Suit There
The Tax Court determined that a district court had jurisdiction over a taxpayer’s innocent spouse claim. Once the taxpayer filed …
White House issues revised Build Back Better Framework
In a White House briefing, President Biden has outlined a framework to help guide the drafting of legislative language for …
TC: Partner Taxed on Distributive Share, Whether or Constructively Received
The Tax Court has held that a partner was liable for tax on her distributive share of income from the …
Reminder: Filing Deadline for Individuals with Extensions is October 15
In an information release, the IRS reminds individual taxpayers with filing extensions for their 2020 income tax returns that the …
IRS Commissioner Provides Overview of Key Areas Affecting Taxpayers
IRS Commissioner Charles Rettig, writing in an ongoing series of articles about various functions of IRS, provided an overview of …
Internal IRS Memo Clarifies some Additional Child Tax Credit Issues
In an internal memo, the IRS has clarified some issues regarding the additional Child Tax Credit. Additional child tax credit …
What to do if IRS Erroneously Assesses Tax After Taxpayer Petitions Tax Court
As a result of recent IRS and Tax Court administrative delays, IRS has erroneously closed cases and assessed taxes because …
Draft Nonresident Alien Instructions Updated to Remove COVID Exception
The IRS has issued draft instructions to Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal …
Senate Democrats Release Details of $3.5 Billion Human Infrastructure Plan
In a memo to Democratic Senators, the Senate Budget Committee has released details of a $3.5 trillion FY2022 budget resolution, …