Learn more about the case Connelly v. United States. ...
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The Internal Revenue Service (the IRS) released Revenue Procedure (Rev. Proc.) 2023-12 that amends Rev. Proc. 2023-5, which mandates the electronic filing of Form 8940, Request for Miscellaneous Determination effective April 4, 2023.
The electronic filing requirement includes a 90-day transition relief. Rev. Proc. 2023-12 also included procedures for requesting expedited handling and indicates an authorized individual may electronically sign the Form 8940 under penalties of perjury. Like the filing of Form 1023, the expedited handling request must be indicated on the Form 8940 with a supporting written statement attached to the completed form. The filing fee for Form 8940 must also be paid. The current filing fees can be found in Appendix A of Rev. Proc. 2023-5.
For more information regarding Form 8940, visit the IRS website.
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Learn more about the case Connelly v. United States. ...
Learn more about the case Connelly v. United States. ...
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