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IRS establishes program for rulings on significant issues

The IRS is reinstating the practice of issuing these letters in response to numerous informal comments from taxpayers and practitioners regarding the time required to process letter ruling requests and the scope of those requests.

COVID-19 disaster relief case has implications for timely refund claims

National Taxpayer Advocate Erin Collins explained what affected taxpayers need to do in response to the Court of Federal Claims’ holding that a taxpayer’s refund claim filing deadline was automatically extended by Sec. 7508A(d)(1) due to the COVID-19 disaster declaration.

TAX PRACTICE MANAGEMENT

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2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

Access to energy: A ‘new’ intangible asset?

A case study on ILITs: What went wrong, how to fix it, and best practices for prevention

Demystifying reattribution: Disregarded payments and the FTC limitation

Gray areas of Sec. 1202 warrant regulatory guidance

Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions