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Open source software, while it can be useful in many instances and appear to be cost effective, may present a security risk because open source developers don¡¯t typically follow security best practices when developing their software.

Internal Revenue Code section 7121 authorizes the Internal Revenue Service and taxpayers to enter into closing agreements. While a closing agreement exhibits some of the attributes of a contract, it is not strictly subject to the law of contracts. Closing agreements are legally binding.

Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies (Pub. 1075) requires that all access to federal tax information (FTI) occurs from agency-owned equipment. It also requires that any remote access has multi-factor authentication implemented. Remote access, defined by Pub. 1075, is any access to an agency information system by a user communicating through an external network (i.e. the internet). These requirements are more important as agencies. looking to reduce costs, allow employees to work from home or telework.

Information about Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit, including recent updates, related forms and instructions on how to file. Form 8936 is used to figure credits for qualified plug-in electric drive motor vehicles placed in service during the tax year.

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Retirement Topic - SEP Contribution Limits (including grandfathered SARSEPs)

Information about Form 8938, Statement of Foreign Financial Assets, including recent updates, related forms and instructions on how to file.

Information about Form 973, Corporation Claim for Deduction for Consent Dividends, including recent updates, related forms and instructions on how to file. Form 973 is used by corporations claiming a consent dividends deduction (accompanied by Form 972 consents by the shareholders) with their income tax returns.

Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.

An organization may use a mailing address in Part I, Line 3, instead of a street address.?