Specifically, on Jan. 15, 2025, they issued final regulations that would preclude IRS Appeals from entertaining taxpayer challenges to regulations, notices, and revenue procedures (IRS Guidance).

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 13, 2025 – January ...

and revenue procedures, and nonauthoritative IRS documents to discern the current state of the law with respect to these core provisions of subchapter C." The proposed regulations address matters ...

The tax code can be complex for those who aren’t familiar with tax lingo or tax-filing procedures and processing. Treasury Regulations found within the Internal Revenue Code provide taxpayers ...

The Taxpayer First Act (“TFA”), which was signed into law on July 1, 2019, makes the most significant changes to administrative procedures since ...