The Tax Cuts and Jobs Act released by the House Ways and Means Committee incorporates many of the provisions listed in the Republicans’ September tax reform framework while providing new details.
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IRS Practice & Procedure
E-filing for 2016 individual returns will shut down soon
The news especially affects taxpayers in recent disaster areas who have received extensions until Jan. 31, 2018, to file their 2016 returns.
Time limits on refunds and credits
While many overpayments are conceded by the IRS and credited or refunded automatically, sometimes the taxpayer must file a claim for credit or refund.
IRS limits employer access to employee tax payment information
Taxpayers cannot rely on a recent tax case to require the IRS to provide workers’ return information during employment tax audits, during either the examination process or Appeals consideration.
Tax return position vs. tax return preparation
Simply preparing a return may invoke different ethical and legal standards than would providing tax advice.
Taxpayer’s reliance on tax preparer who erred was reasonable and in good faith; penalties abated
The Tax Court found that a taxpayer had reasonably relied on her preparer’s advice in determining which year to include income.
IRS announces delay in re-launching e-Services
The IRS had planned to launch by the end of the month its updated Secure Access site, which will require using a two-factor authentication process.
David Kautter to be named acting IRS commissioner
President Donald Trump plans to name David Kautter as acting IRS commissioner when John Koskinen’s term expires in November.
IRS issues 2018 inflation-adjusted tax tables and many other tax provisions
The IRS issued the annual revenue procedure that updates the almost 60 tax provisions that must be adjusted for inflation each year.
Treasury to pull regulations after review of burdensome tax rules
Treasury said it intended to withdraw the Sec. 2704 valuation discount regulations and portions of the Sec. 385 corporate inversion regulations.
Appeals videoconference pilot program debuts
Taxpayers and their representatives are now able to conduct virtual web-based videoconferences with IRS Appeals officers.
8 regulations are deemed burdensome
After reviewing all 105 Treasury regulations issued in 2016 and early 2017, the Treasury Department has identified eight that cost too much, are too complex or exceed the IRS’s statutory authority.
Guidance on new statutory due dates for many tax and information returns is issued
Changes to due dates and extensions to file various tax returns and information returns were implemented in a package of regulations issued by the IRS.
IRS issues regulations on premium tax credit
The IRS issued final regulations that govern the relief available for victims of domestic abuse or abandonment from the requirement that married taxpayers must file joint income tax returns to qualify for the Sec. 36B premium tax credit.
LB&I launches 13 initial campaigns
The campaigns reflect a change in the way the
IRS intends to influence the compliance
behaviors of LB&I taxpayers.
Recent developments in estate planning: Part 2
This second of a two-part article discusses GST tax and trust tax developments, as well as tax reform proposals and inflation adjustments for 2017.
IRS asks for stay on PTIN fees
If granted, the stay would allow the IRS to charge the fees while it decides whether to appeal the district court decision that struck down the fees and, if it does appeal, during the appeal itself.
Republicans unveil tax reform framework
Republican leadership released a tax reform framework that calls for fewer individual tax brackets, a lower corporate tax rate, and elimination of many tax deductions.
IRS to rule on tax-free stock distributions
The IRS is introducing an 18-month pilot program under which it will once again issue letter rulings concerning the general income tax effects of stock distributions under Sec. 355.
Hurricane Irma victims get IRS reprieve
Acting quickly in the wake of Hurricane Irma, the IRS gave filing and payment extensions to hurricane victims in 16 counties in Florida, all of St. John and St. Thomas in the U.S. Virgin Islands, and four municipalities in Puerto Rico.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
