On April 29, 2024, the IRS and the Department of Energy (DOE) announced the process by which they will accept and process applications on round two of the Section 48C(e) qualifying advanced project ...

Donald Trump’s presidential library foundation plans to raise almost a billion dollars in tax-exempt contributions over the ...

The Internal Revenue Service (IRS) announced that a new version of Form 4461-A, “Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan,″ has been released and is now ...

In an announcement that was overshadowed by the significant tax legislation enacted in December, 2017, the IRS has released updated instructions for its Form SS-4, Application for Employer ...

As part of its ongoing security review, the Internal Revenue Service announced today that starting May 13 only individuals with tax identification numbers may request an Employer Identification Number ...

In Notice 2024-73, the Internal Revenue Service (“IRS”) issued guidance on the application of certain non-discrimination rules to long-term, part-time employees in Internal Revenue Code (“Code”) ...

I have previously written about the IPPIN program that the IRS offers many taxpayers as a way to prevent tax-related identity fraud. For a discussion of this program, please look here. Unfortunately, ...

The Internal Revenue Service is asking nonprofits to test an interactive application for charity status that may take the agency a step closer to an electronic review system, an idea tax lawyers and ...

In those earlier bulletins, we called attention to the “funding rule” in the IRS notice, under which this tax would apply to a repurchase of stock of a non-U.S. public corporation if the repurchase is ...

The announcement came just a day before the release of a new report that revealed the IRS did not identify all taxpayers whose sensitive tax information may have been improperly accessed by ...

The Internal Revenue Service has taken the unusual step of denying a group’s application for tax-exempt status as a church, in part because of concerns about the proposed organization’s lack of ...