Resources

On March 20th the U.S. Court of Appeals for the Second Circuit issued an opinion in Chai v. Commissioner that could impact every taxpayer who is disputing IRS penalties. A copy of the decision is here....

On March 21, 2017, the Treasury Inspector General for Tax Administration (TIGTA) issued a report entitled “A More Focused Strategy is Needed to Effectively Address Egregious Employment Tax Crimes” (here). The report...

The IRS Small Business/Self-Employed Division issued a memorandum to all examination and collection personnel setting forth procedures that apply when a taxpayer alleges return preparer misconduct. The memorandum narrates a...