IRS Insights has been saved
A closer look.
IRS Insights, published by the Deloitte Tax LLP Tax Controversy Services group, provides a compact, reader-friendly perspective on the latest practices and procedures coming out of the Internal Revenue Service (IRS), as well as the potential impact of changes on taxpayers.
- CCA Memo on Meaning of “Attributable To” in 6511(d)(2)
- CCA Memorandum Addresses the Effect of Superseding Returns on the Statute of Limitations in Sections 6501 and 6511
- Tax Court Addresses the Application the Substantial Omission of Gross Income Exception to the Ordinary Three-Year Period of Limitations on Assessment
- Howe v CIR: Taxpayer Cannot Equitably Estop Government with Form 870-AD
IRS issues Rev. Proc. 2020-23 to allow BBA partnerships to utilize relief provisions provided in the CARES Act
Tax Court Tentatively Disallows Conservation Easement Deduction Due to Omitted Required Basis Information
TIGTA Issues Report on LB&I Campaign Selection
ATCL Conferencing Initiative Update
Select Provisions of Interest in the Taxpayer First Act