- Proposed Regs. Govern Reporting and Claiming Qualified Tuition and Related Expenses
- Second Circuit Holds Taxpayer Not Subject to IRS Summons
- Proposed Regulations Would Affect Estate Valuation Discounts
- IRS Issues Temporary Regulations on Early Elections of New Partnership Audit Procedures
- IRS Issues Guidance on PATH Act ITIN Renewals
- Limitation Period Not Suspended Where Taxpayer Claims He Filed Hearing Request Late
- New User Fees Proposed for IRS Installment Agreements
- IRS Allows Self-Certification for Late Rollovers of Retirement Plan Funds
- Due-Diligence Hazards for Tax Practitioners: The List Keeps Growing
- New Procedures for Amending Returns to Claim PATH Act Depreciation Changes
- IRS Fails to Notify Victims and Social Security Administration of Identity Theft Cases