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Abusive Trust Tax Evasion Schemes - Questions and Answers

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.

The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.

Part III ¨C Administrative, Procedural and Miscellaneous Abusive Roth IRA Transactions Notice 2004-8

IR-2023-244, Dec. 19, 2023 ¡ª In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.

Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.

Topic H ¡ª Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit

Frequently asked questions about income and price limitations for the new Clean Vehicle Credit.

Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements.

This Audit Techniques Guide (¡°ATG¡±) sets forth the Research Credit Technical Advisors¡¯ suggested guidelines for auditing research credit issues.