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The IRS has issued new guidance to its Large Business and International Division (LB&I) in an attempt to expedite audits.

The IRS recently released a new version of the Form 3115, "Application for Change in Accounting Method," along with 23 pages of instructions.

In Notice 2017-09, the IRS provided guidance on the safe harbor for de minimis and inadvertent errors in amounts reported on information returns.

The IRS has provided sample language (Rev. Proc. 2012-29) that may be used (but is not required to be used) for making an election under Section 83(b).

As part of the agency's efforts to reduce the "tax gap," the Internal Revenue Service (IRS) is signaling its intent to focus on high net worth individuals.

IRS Notice 2020-18, which supersedes a more restrictive Notice 2020-17, provides taxpayers with relief concerning income tax filings and payments otherwise due on April 15, 2020.

On April 15, 2016, the IRS released Advice Memorandum 2016-001 reaching very different conclusions than those in the February CCA.

Renewing an ITIN is done by filing IRS Form W-7, including any required documentation.

The Internal Revenue Service has announced plans to roll out a new settlement initiative aimed at reducing the significant backlog of conservation easement cases currently...

As a result, the IRS regulations may not be subject to the one for two rule.

On September 8, 2011, the Tax Exempt Bonds staff of the Internal Revenue Service (the "Service") hosted a teleconference to explain updates to its Voluntary Closing Agreement Program (VCAP), which allows issuers to voluntarily come forward to the Service with identified violations relating to its bonds and work towards a mutual resolution to correct the violation.

The IRS has announced that it will cease the processing of paper returns at three IRS campuses over the coming years. The three affected locations are Covington, Kentucky, Fresno, California, and Austin, Texas.

On May 3, the Internal Revenue Service announced that it will be hiring between 600 and 700 new federal tax enforcement personnel.

The IRS announced Sept. 7 that beginning in 2016, it would no longer accept checks in an amount of $100 million or more, citing an inability to process checks of that size.

The Internal Revenue Service (IRS) has revised the Internal Revenue Manual (IRM) regarding Appeals Conferences. Below is a summary of material changes to IRM 8.6.1, effective October 1, 2016:

The IRS has released an action on decision formally rejecting a 1966 Court of Claims opinion in "IBM v. U.S."

If the Tax Cuts and Jobs Act (the "Act") is enacted, as currently drafted, then it would kill non-qualified deferred compensation as we know it today.