The IRS issued final regulations updating operational requirements for the Federal Independent Dispute Resolution (IDR) process under the No Surprises Act. The rule revises procedures governing initiation of disputes, required ...
The IRS issued an announcement revoking its determinations that certain listed organizations qualify under I.R.C. §501(c)(3) and §170(c)(2). The announcement provides that, generally, the IRS will not disallow deductions for ...
The IRS published proposed regulations under I.R.C. §892 addressing the applicability dates of proposed rules relating to the taxation of foreign governments’ income from U.S. investments and partially withdrew prior ...
The IRS published proposed regulations amending 26 C.F.R. §300.12 to increase the user fee for issuance of an estate tax closing letter from $56 to $76. The proposed increase reflects ...
The U.S. District Court held that a taxpayer adequately stated a claim for damages under I.R.C. §7433 based on the IRS’s alleged failure to suspend collection activities after a timely ...
The IRS issued a news release announcing the release of an Excel-based Percentage-of-Completion Method Look-Back Interest Calculator to assist businesses with large, multi-year construction or manufacturing contracts in computing interest ...
The IRS issued a news release announcing additional guidance on the applicability dates of recently proposed regulations under I.R.C. §892, which exempts foreign governments from U.S. tax on certain income ...
The IRS has released Internal Revenue Bulletin 2026-23. [IRB 2026-23, 06/01/26]
The IRS issued a revenue procedure providing the 2027 inflation-adjusted amounts under I.R.C. §223 for Health Savings Accounts (HSAs), including annual contribution limits, high deductible health plan minimum deductibles, and ...
The U.S. Tax Court, in a memorandum decision, held that a taxpayer fraudulently failed to file federal income tax returns and was liable for additions to tax under I.R.C. §6651(f), ...
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