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The Supreme Court and Affordable Care Act Constitutionality - Protecting Your Ability to Recover Prior Year Federal Taxes

The U.S. Supreme Court has agreed to hear a case regarding the constitutionality of the Affordable Care Act (ACA). Without going into all the details,

Additional Guidance and Relief for Opportunity Zones from the IRS

As the country begins to (somewhat) return to normal, real estate investors involved in both qualified opportunity funds (QOFs) and qualified opportunity

COVID-19 Flexibility for Section 125 Cafeteria Plans and High-Deductible Health Plans

Through the COVID-19 pandemic, America has seen changes to some retirement and health plan benefit provisions, since the Internal Revenue Service (IRS)

Final Regulations Clarify Exempt Organization Filing Requirements

After waiting nearly eight months, exempt organizations finally have clarity on the reporting requirements of Form 990, Schedule B, Schedule of Contributors.

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With all the attention focused on the stimulus bill, paid leave, and sick leave by Congress, it’s easy to overlook the IRS’s role in assisting

IRS Requires E-filing of Form 1023, Application for Tax Exemption Under Section 501(c)(3)

On January 31, 2020, Revenue Procedure 2020-08 (Procedure) was released by the Internal Revenue Service. The Procedure requires the filing of Form 1023,

IRS Releases Proposed Regulations on State and Local Tax Credit Workarounds

On December 13, 2019 the IRS released proposed regulations REG-107431-19 on how to treat contributions made to a charity in return for state and local

Delay of Game: IRS Postpones Partner Tax Basis Capital Reporting Requirement to 2020

On December 10, the IRS issued Notice 2019-66, providing guidance on various partnership reporting requirements for the 2019 tax year. Most noteworthy,

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Knock, Knock. Who’s there? Tips for determining if it’s really the IRS at your door.

A man walks through the front door of your business claiming he is an IRS agent and demanding that you pay immediately for an overdue tax bill. Your breathing

Proposed Regulations Issued on Source of Income for Certain Sales of Personal Property

The Treasury Department and Internal Revenue Service recently released proposed regulations (REG-100956-19) that modify the rules for determining the source

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