The IRS may grant a reasonable extension if the taxpayer provides satisfactory evidence of acting reasonably and in good ...

The plan’s promised enhancements include improving claims submittal and processing and communication with whistleblowers.

Taxpayers who make frivolous arguments in Tax Court risk the imposition of penalties by the court of up to $25,000.

The notice provides an optional interim simplified method of determining whether a corporation is an applicable corporation for purposes of the corporate AMT and relief from the Sec. 6655 penalty for ...

New legislation has expanded the already advantageous provisions for gain exclusion from a sale of qualified small business ...