John Koskinen Confirmed as IRS Commissioner

By Alistair M. Nevius, J.D.

Miscellaneous

The Senate voted 59–36 in December to confirm the nomination of John Koskinen to be the next IRS commissioner. Koskinen was nominated by President Barack Obama on Aug. 1. The previous commissioner, Douglas Shulman, stepped down in November 2012 at the end of his term. Daniel Werfel had been serving as acting commissioner.

Newsletter Articles

INDIVIDUALS

Directions in Individual Taxation

This article covers recent developments in the area of individual taxation, including the treatment of support payments and IRA and qualified plan distributions, the Sec. 469 material participation rules, and the taxability of state economic development credits.

PRACTICE MANAGEMENT

2015 Tax Software Survey

See how nearly 5,000 paid CPA tax preparers rated the strengths and weakness of major tax preparation software products they used in 2015.