IRS Practice & Procedure

TOPICS

August 18, 2025

Prop. regs. would modify reporting obligations for Form 8308, Part IV

The IRS issued proposed regulations that would modify partnerships’ reporting obligations for Part IV of Form 8308 with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.

August 12, 2025

IRS clarifies that Appeals case memos should be shared with taxpayers upon request

National Taxpayer Advocate Erin Collins wrote Tuesday in her blog that the IRS reminder of the language in the Internal Revenue Manual is a “meaningful step toward transparency.”

August 11, 2025

Billy Long out as IRS commissioner after less than two months

Long said Friday on X that he’s leaving the IRS and instead will be nominated to be ambassador to Iceland.

August 8, 2025

No 2025 information return or withholding table changes under OBBBA

The IRS announced Thursday that it is delaying changes to certain information returns, withholding tables, and reporting and withholding procedures until tax year 2026 “to avoid disruptions.”

August 5, 2025

AICPA presses IRS for guidance on domestic research costs in OBBBA

In its letter, the AICPA said small businesses that have not filed returns for the 2024 filing period face uncertainty about how to treat domestic research and experimental expenditures.

August 5, 2025

Date to start filing season not set despite IRS commissioner’s comment

Commissioner Billy Long said last week that the next filing season would start around Presidents Day, but the IRS said Tuesday that it has not set a date.

August 4, 2025

IRS includes several AICPA recommendations in corporate AMT interim guidance

In a notice issued Tuesday, the IRS said it intends to partially withdraw proposed regulations and issue revised proposed regulations.

July 31, 2025

‘Garden variety’ mistake does not give rise to equitable tolling

Although the deadline for filing a challenge to an IRS employment status determination is nonjurisdictional, an employer’s facts did not warrant equitable tolling, the Tax Court held.

July 31, 2025

No proceeds from sale of husband’s home to pay tax debts go to wife

A state marital homestead law was insufficient to establish a property interest by a taxpayer whose husband was the home’s sole owner.

July 31, 2025

5 things to know about tax relief for federal disasters

While the IRS has discretion to provide relief, Sec. 7508A(d) provides a mandatory tax deadline postponement. In either case, the ‘lookback’ limitation period for refunds remains a concern.

July 31, 2025

Amended returns and the Sec. 965(k) six-year period for assessment

A Joint Committee on Taxation report’s language raises questions about the running of the statute of limitation for liability for the Sec. 965 transition tax.

July 29, 2025

New commissioner confident IRS can implement OBBBA’s tax provisions

Commissioner Billy Long explained his management philosophy at the 2025 Tax Summit of the National Association of Enrolled Agents, where he said IRS employees will be able to implement the OBBBA’s tax provisions.

July 28, 2025

IRS staff cuts could put burden on practitioners to explain OBBBA

A retired IRS communications executive told the AICPA’s Town Hall that employees will be challenged to explain tax changes in the massive law.

July 25, 2025

IRS advises of Tuesday deadline to maintain Business Tax Account access

The IRS warned that those who do not revalidate accounts by Tuesday will need to request access to the account again, either as a designated official or other user type.

July 14, 2025

Congress passes act allowing tax relief when a state declares disaster

A bill supported by the AICPA is “a major win for taxpayers and tax practitioners,” according to a statement by President and CEO Mark Koziel. The bill, which now heads to President Donald Trump for his signature, is intended to speed up the granting of tax deadline extensions after a disaster.

July 10, 2025