The BBA partnership audit rules are complex and sometimes counterintuitive. This article explains and clarifies five ...

The IRS has published a private letter ruling on Treasury Regulations Sections 301.9100 and 301.7701 granting the taxpayer an extension of time of 120 days from the date of the ...

The IRS failed to prove a valid notice of deficiency was issued, held the U.S. Tax Court, dismissing the case for lack of jurisdiction. Petitioner, an individual, was issued a ...

Getting letters from the IRS? These warning signs could mean a wage garnishment is coming — unless you act quickly.