EIC can be disallowed for two years even for partial denial in previous year
Chief Counsel Advice 201931008 In Chief Counsel Advice, the IRS has stated the earned income credit (EIC) can be disallowed …
Chief Counsel Advice 201931008 In Chief Counsel Advice, the IRS has stated the earned income credit (EIC) can be disallowed …
Dixon, (DC IN 7/24/2019) 124 AFTR 2d ¶2019-5085 A district court has held that a taxpayer’s bankruptcy proceedings did not toll …
Love, TC Memo 2019-92 The Tax Court has upheld the IRS’s decision to reject a taxpayer’s proposed offer-in-compromise and to decline …
Richards, TC Memo 2019-89 The Tax Court has held that a settlement officer (SO) did not abuse her discretion by sustaining …
IR 2019-132, 7/26/2019 Information Release 2019-125 Letter 6173 Letter 6174 Letter 6177-A In an Information Release, the IRS has announced …
Background. IRS has the authority to reward individuals (whistleblowers) who provide it with information leading to the collection of tax, interest …
Program Manager Technical Advice 2019-008 A Program Manager Technical Advice (PMTA) has discussed the effective date and scope of the …
Here are some of the notable changes from 2018 that are reflected on the 2019 drafts: The filing status line …
Congress directed the IRS to create a new form, designated Form 1040-SR, for use by individuals age 65 and older …
Code Sec. 104(a)(4) generally provides that gross income does not include amounts received as a pension, annuity, or similar allowance for personal …