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Frequently asked questions about deceased tax professionals.

This area contains statistics on tax collections by type of tax, as well as by State, for over 30 years. Additional data are also available here.

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.

EP Examination Process Guide - Puerto Rico Facts

SOI Bulletin: Spring 1990

The Statistics of Income (SOI) Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. The report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators. Selected historical and other data tables, previously published in the spring issue of the Bulletin are now only available on SOI¡¯s pages of the IRS Website.

Policies and procedures are the steps followed to operate a retirement plan ¨C for example, the enrollment process for new participants. Documenting your policies and procedures is very important to ensure consistent operations. Also, you must routinely follow established policies and procedures to be eligible to self-correct many plan errors under the IRS plan correction programs.

SOI Bulletin: Winter 2011

Tax Tip 2022-160, October 19, 2022 ¡ª Tax records are not a first priority for those affected by natural disasters nor should they be. obÌåÓýever, these records may be necessary to get federal assistance or insurance reimbursement.

2001 American Statistical Association Conference