IRS Insights


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

March 2020

  • Tax Court Tentatively Disallows Conservation Easement Deduction Due to Omitted Required Basis Information
  • Supervisory Approval Must be Obtained Before the IRS Examination Function Formally Communicates Its Definite Decision to Impose Penalties
  • IRS Has the Initial Burden of Production Under Section 6751(B)(1) But Does Not Have to Prove A Negative
  • Supervisory Approval Must be Obtained Before the Issuance of a 30-Day Letter Proposing an Assessable Penalty
March 2020


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

July 2019
The Ninth Circuit Reverses the Tax Court in Altera

May 2019
Tax Court rules on proper process for Taxpayer to change their “Last Known Address” with the IRS

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