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As a result of the large amount of submissions and requests from tax practitioners for an extension of the September 23, 2009 deadline for voluntary disclosure of foreign account income, the IRS has extended the deadline to October 15, 2009.

On November 19, 2020, Treasury and the IRS issued final regulations under section 512(a)(6) of the tax code.

In response to President Trump's executive order requiring two regulations to be repealed for every new regulation issued and the regulatory freeze memorandum issued on Inauguration Day...

In Notice 2016-66, the Treasury Department and the IRS identified a particular § 831(b) "micro-captive" transaction as a "transaction of interest"...

The IRS issued new Form 2848 in late July, modifying and expanding the form to include four representatives, rather than three.

Peter Fass authored an article on the Internal Revenue Service's regulations that change the partnership disguised sale rules.

Individuals who are 50 years old or older may make additional contributions to 401(k) plans, referred to as catch-up contributions.

These regulations concern management fee waivers and may significantly affect certain private equity fund arrangements.

The IRS has issued 2014 draft instructions to Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, which include a transitional rule for payments subject to the Foreign Account Tax Compliance Act (FATCA) applicable after July 1, 2014.

The co-commissioners of the IRS's Small Business/Self-Employed and Criminal Investigations Divisions announced yesterday that the agency will be hiring thousands of auditors by September 2021.

Karen Schiele, partner in our Trusts & Estates department, authored "Planning Testamentary Charitable Gifts,"...

n 2016, the IRS's Large Business & International (LB&I) Division significantly altered its examination processes.

In the second installment of Jones Day's video series on the IRS's Large Business & International Division exam process, partner and tax litigator Chuck Hodges discusses changes in how the division issues ...

U.S. Senators Carl Levin and John McCain wrote a letter urging the Justice Department to seek extradition of about 30 Swiss bankers.

In this episode of OK at Work, attorneys Sarah Sawyer and Russell Berger from Offit Kurman discuss the newly implemented sales tax on IT and data services in Maryland.

The Michigan Department of Treasury recently released guidance acquiescing in its interpretation of the term "materials and supplies"...

Microsoft Ruling Highlights Need To Document Biz Decisions.