On May 13, 2019, the U.S.
Last week the U.S.
On November 20, 2018, the Internal Revenue Service's (IRS) Criminal Investigation Division (CI) issued a memorandum (the Updated Practice) providing significant guidance on voluntary disclosures (b
In this article, George Hani analyzed how the partnership representative role has gr
In this article, Lauren Brig
The Internal Revenue Service (IRS) Large Business & International Division (LB&I) is transitioning to a centralized compliance and examination process that focuses on issue-based campaigns.
Over the past decade, the U.S.
The Bipartisan Budget Act of 2015 (the Act)1 that was signed into law on November 2, 2015, dramatically changes the rules for Internal Revenue Service (IRS) audits of partnerships and in
The Internal Revenue Service (IRS) Office of Professional Responsibility (OPR) published guidance this w
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