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IR-2023-134, 25 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §³§Ö§Ô§à§Õ§ß§ñ §á§Ñ§â§ä§ß§Ö§â§í §³§Ñ§Þ§Þ§Ú§ä§Ñ §á§à §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú §Ó§à §Ó§ä§à§â§à§Þ §Ó§í§á§å§ã§Ü§Ö §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à§Û §Ý§Ö§ä§ß§Ö§Û §ã§Ö§â§Ú§Ú §ß§Ñ§á§à§Þ§ß§Ú§Ý§Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ§Þ §á§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð §Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö §Ù§Ñ§ë§Ú§ä§í §Ý§Ú§é§ß§à§ã§ä§Ú §ã §á§à§Þ§à§ë§î§ð PIN-§Ü§à§Õ§Ñ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) IRS, §á§â§Ú§Ù§Ó§Ñ§ß§ß§à§Û §á§à§Þ§à§é§î §Ù§Ñ§ë§Ú§ä§Ú§ä§î §Ý§ð§Õ§Ö§Û §à§ä §Ü§â§Ñ§Ø§Ú §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §å§á§Ý§Ñ§ä§à§Û §ß§Ñ§Ý§à§Ô§à§Ó.

IR-2023-135, 26 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §Õ§à§Ò§Ú§Ý§à§ã§î §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§à§Ô§à §á§â§à§Ô§â§Ö§ã§ã§Ñ §Ó §â§Ñ§Ò§à§ä§Ö §ß§Ñ§Õ §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ§Þ§Ú §à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Ù§Ñ§Ü§â§Ö§á§Ý§Ö§ß§Ú§Ö §Ü§Ñ§Õ§â§à§Ó (ERC) §Ú §Ü§à§Þ§Ú§ã§ã§Ñ§â §¥§ï§ß§ß§Ú §£§Ö§â§æ§Ö§Ý§î §Ù§Ñ§ñ§Ó§Ú§Ý, §é§ä§à §ã§Ý§å§Ø§Ò§Ñ §Ó§ã§ä§å§á§Ú§Ý§Ñ §Ó §ß§à§Ó§å§ð §æ§Ñ§Ù§å §å§ã§Ú§Ý§Ö§ß§Ú§ñ §Ü§à§ß§ä§â§à§Ý§ñ §Ù§Ñ §ã§à§Þ§ß§Ú§ä§Ö§Ý§î§ß§í§Þ§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ§Þ§Ú §Ú §á§à§Ó§ä§à§â§ß§à§Ô§à §á§â§Ö§Õ§å§á§â§Ö§Ø§Õ§Ö§ß§Ú§ñ §á§à§ä§â§Ö§Ò§Ú§ä§Ö§Ý§Ö§Û §à §ß§Ö§Õ§à§á§å§ã§ä§Ú§Þ§à§ã§ä§Ú §Ñ§Ô§â§Ö§ã§ã§Ú§Ó§ß§à§Ô§à §Þ§Ñ§â§Ü§Ö§ä§Ú§ß§Ô§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-96, 27 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §­§Ö§ä§ß§Ú§Ö §Þ§Ö§ã§ñ§è§í - §á§à§á§å§Ý§ñ§â§ß§à§Ö §Ó§â§Ö§Þ§ñ §Õ§Ý§ñ §á§à§Ü§å§á§Ü§Ú §Ú§Ý§Ú §á§â§à§Õ§Ñ§Ø§Ú §Ø§Ú§Ý§î§ñ. §¯§à§Ó§í§Þ §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ñ§Þ §Ø§Ú§Ý§î§ñ §ã§Ý§Ö§Õ§å§Ö§ä §Ó§Ü§Ý§ð§é§Ú§ä§î §Ó §ã§á§Ú§ã§à§Ü §Õ§Ö§Ý, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §á§Ö§â§Ö§Ö§Ù§Õ§à§Þ, §Ú§Ù§å§é§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§í§é§Ö§ä§à§Ó, §á§â§à§Ô§â§Ñ§Þ§Þ §Ú §Ø§Ú§Ý§Ú§ë§ß§í§ç §Ý§î§Ô§à§ä, §ß§Ñ §Ü§à§ä§à§â§í§Ö §à§ß§Ú §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î.

IR-2023-222, 22 §ß§à§ñ§Ò§â§ñ 2023 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Ú §å§Þ§Ö§â§Ö§ß§ß§í§Þ §Õ§à§ç§à§Õ§à§Þ, §é§ä§à §à§ß§Ú §Þ§à§Ô§å§ä §à§ä§Ü§Ý§Ñ§Õ§í§Ó§Ñ§ä§î §Õ§Ö§ß§Ö§Ø§ß§í§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð §å§Ø§Ö §ã§Ö§Û§é§Ñ§ã §Ú, §Ó§à§Ù§Þ§à§Ø§ß§à, §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ä§î §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ó 2024 §Ô§à§Õ§å §Ú §Ó §á§à§ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Ô§à§Õ§í.

IR-2023-234, 8 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2023 §Ô. ¡ª §£ §ã§Ö§Ù§à§ß §à§ä§Ü§â§í§ä§à§Û §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§Ú §ß§Ñ §å§é§Ñ§ã§ä§Ú§Ö §Ó §Ô§Ú§Ò§Ü§Ú§ç §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ§ç §â§Ñ§ã§ç§à§Õ§à§Ó§Ñ§ß§Ú§ñ §ã§â§Ö§Õ§ã§ä§Ó (FSA) §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à §à§ß§Ú §Þ§à§Ô§å§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §ß§Ö §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Ö §ß§Ñ§Ý§à§Ô§à§Þ §Õ§à§Ý§Ý§Ñ§â§í §Õ§Ý§ñ §à§á§Ý§Ñ§ä§í §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§ç §â§Ñ§ã§ç§à§Õ§à§Ó, §ß§Ö §á§à§Ü§â§í§Ó§Ñ§Ö§Þ§í§ç §Õ§â§å§Ô§Ú§Þ§Ú §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§Þ§Ú §á§Ý§Ñ§ß§Ñ§Þ§Ú, §é§Ö§â§Ö§Ù §ã§Ó§à§ð §á§â§à§Ô§â§Ñ§Þ§Þ§å FSA.

IR-2023-235, 11 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ã§Ö§Ô§à§Õ§ß§ñ §á§â§Ú§Ù§Ó§Ñ§Ý§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§â§Ö§Õ§á§â§Ú§ß§ñ§ä§î §Ó§Ñ§Ø§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ü§à§ä§à§â§í§Ö §á§à§Þ§à§Ô§å§ä §Ú§Þ §á§à§Õ§Ñ§ä§î §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §á§à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ§å §á§à§Õ§à§ç§à§Õ§ß§à§Þ§å §ß§Ñ§Ý§à§Ô§å §Ù§Ñ 2023 §Ô§à§Õ §Ó §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ô§à§Õ§å.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-127, 14 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2023 §Ô. ¡ª §±§à §Þ§Ö§â§Ö §ä§à§Ô§à §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ô§à§ä§à§Ó§ñ§ä§ã§ñ §Ü §ã§Ö§Ù§à§ß§å §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §Ó§Ñ§Ø§ß§à, §é§ä§à§Ò§í §à§ß§Ú §Ó§í§Ò§Ú§â§Ñ§Ý§Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §à§Ò§Ý§Ñ§Õ§Ñ§ð§ë§Ú§ç §ß§Ñ§Ó§í§Ü§Ñ§Þ§Ú, §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö§Þ §Ú §à§á§í§ä§à§Þ §Õ§Ý§ñ §á§â§Ñ§Ó§Ú§Ý§î§ß§à§Û §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §æ§à§â§Þ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ó §Ü§à§ß§Ö§é§ß§à§Þ §Ú§ä§à§Ô§Ö §ß§Ö§ã§å§ä §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Ù§Ñ §Ó§ã§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §ã§à§Õ§Ö§â§Ø§Ñ§ë§å§ð§ã§ñ §Ó §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ü§ä§à §Ö§Ö §Ô§à§ä§à§Ó§Ú§ä.

IR-2023-244, 19 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2023 §Ô. - §£ §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ó§Ñ§Ø§ß§à§Ô§à §ê§Ñ§Ô§Ñ §á§à §à§Ü§Ñ§Ù§Ñ§ß§Ú§ð §á§à§Þ§à§ë§Ú §Ý§ð§Õ§ñ§Þ, §Ù§Ñ§Õ§à§Ý§Ø§Ñ§Ó§ê§Ú§Þ §á§à §ß§Ñ§Ý§à§Ô§Ñ§Þ, §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò§ì§ñ§Ó§Ú§Ý§à §à §ß§à§Ó§à§Û §Ý§î§Ô§à§ä§Ö §á§à §ê§ä§â§Ñ§æ§Ñ§Þ §Õ§Ý§ñ §á§â§Ú§Þ§Ö§â§ß§à 4,7 §Þ§Ý§ß §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è, §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ú §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§ß§í§ç §à§ä §ß§Ñ§Ý§à§Ô§à§Ó §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Û, §Ü§à§ä§à§â§í§Þ §ß§Ö §Ò§í§Ý§Ú §à§ä§á§â§Ñ§Ó§Ý§Ö§ß§í §Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§é§Ö§ã§Ü§Ú§Ö §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §à §ß§Ñ§á§à§Þ§Ú§ß§Ñ§ß§Ú§Ú §à §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó §Ó§à §Ó§â§Ö§Þ§ñ §á§Ñ§ß§Õ§Ö§Þ§Ú§Ú.

FS-2023-28, §Õ§Ö§Ü§Ñ§Ò§â§î 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ú§Þ§Ö§Ó§ê§Ú§Ö §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î §á§à §ß§Ñ§Ý§à§Ô§Ñ§Þ §Ù§Ñ 2020 §Ú/§Ú§Ý§Ú 2021 §Ô§à§Õ§í §Ú §ß§Ö §á§à§Ý§å§é§Ú§Ó§ê§Ú§Ö §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Û §ã §ß§Ñ§á§à§Þ§Ú§ß§Ñ§ß§Ú§Ö§Þ §à §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §Ú§Ù-§Ù§Ñ §á§Ñ§å§Ù§í, §ã§Ó§ñ§Ù§Ñ§ß§ß§à§Û §ã §á§Ñ§ß§Õ§Ö§Þ§Ú§Ö§Û, §Þ§à§Ô§å§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§à §ß§Ñ §Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§é§Ö§ã§Ü§à§Ö §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ê§ä§â§Ñ§æ§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2024-01, 4 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ù§Ñ§é§Ö§ä§í §Ú §Ó§í§é§Ö§ä§í §Þ§Ö§ß§ñ§ð§ä §ã§å§Þ§Þ§å §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§é§Ö§ä§Ñ §Ú§Ý§Ú §Ó§à§Ù§Ó§â§Ñ§ä§Ñ. §­§Ú§è§Ñ §Õ§à§Ý§Ø§ß§í §á§à§ß§Ú§Þ§Ñ§ä§î, §ß§Ñ §Ü§Ñ§Ü§Ú§Ö §Ù§Ñ§é§Ö§ä§í §Ú §Ó§í§é§Ö§ä§í §à§ß§Ú §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §Ú §Ü§Ñ§Ü§Ú§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ú§Þ §ß§å§Ø§ß§í, §é§ä§à§Ò§í §á§à§Õ§ä§Ó§Ö§â§Õ§Ú§ä§î §ã§Ó§à§Ö §á§â§Ñ§Ó§à §ß§Ñ §ß§Ú§ç.