Filing period for whistleblower award appeal to Tax Court not jurisdictional
Although the Tax Court properly determined that the individual’s petition was untimely, the filing period is not jurisdictional and is …
Although the Tax Court properly determined that the individual’s petition was untimely, the filing period is not jurisdictional and is …
Background. TAS is an independent organization within IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help …
In 2015, IRS convened a Security Summit with chief executive officers and leaders of private sector firms and federal and …
Background. Under Code Sec. 6201(a)(4)(a), the IRS may assess and collect criminal restitution ordered pursuant to 18 USC 3556 for failure to pay any …
Certain other time-sensitive acts also are postponed. IRS has recently announced on its website that an additional county in Ohio …
Taxpayer First Act On July 1, the President signed into law the Taxpayer First Act of 2019 (the Act) (P.L. …
T.D. 9861; Reg. § 1.6052-2, Reg. § 31.6051-1, Reg. § 31.6051-2, Reg. § 31.6051-3, Reg. § 301.6109-4 IRS has issued final regs that amend existing …
On July 1, President Trump signed the IRS reform bill, the Taxpayer First Act. The Act changes the management and oversight …
Kisor V. Wilkie, (S Ct 6/26/2019) The Supreme Court, via what in effect was a 5 to 4 vote, has …
Mihelick, (CA 11 6/18/2019) 123 AFTR 2d ¶2019-791 The Court of Appeals for the Eleventh Circuit has reversed a district court …