IRS Insights

Perspectives

IRS Insights

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.

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Recent editions appear below; for older issues, please email a request to ustaxnews@deloitte.com.

July 2020

  • 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
July 2020

Archive

May 2020
IRS issues Rev. Proc. 2020-23 to allow BBA partnerships to utilize relief provisions provided in the CARES Act

March 2020
Tax Court Tentatively Disallows Conservation Easement Deduction Due to Omitted Required Basis Information

January 2020
TIGTA Issues Report on LB&I Campaign Selection

November 2019
ATCL Conferencing Initiative Update

September 2019
Select Provisions of Interest in the Taxpayer First Act

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