What to expect from the Independent Office of Appeals

Review the IRS appeals process, including your responsibilities, and the time it takes Appeals to contact you and to make a decision.
General Information

Time IRS can collect tax

Understand the time limit IRS can collect tax, penalties and interests.
General Information
Individuals

Employee Retention Credit - Voluntary disclosure program

This page will help you figure out if and how you can apply for the Employee Retention Credit (ERC or ERTC) Voluntary Disclosure Program if you received the ERC but you are ineligible and need to repay it.
General Information
Businesses

IRC Section 103 - PLR

Interest on State and Local Bonds
General Information
Indian Tribal Governments

IRC Section 141 - PLR

Private Activity Bond, Qualified Bond
General Information
Indian Tribal Governments

Responsibilities of an estate administrator

Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.
General Information
Small Businesses, Individuals

Guidance on the Anti Cutback Rules of Section 411d6

Final and proposed regulations regarding the anti-cutback rules of section 411(d)(6) were published on 8/12/05. The anti-cutback rules protect accrued and early retirement benefits, retirement type subsidies, and other optional benefits offered under qualified retirement plans.
General Information
Administrators

Learn the warning signs of Employee Retention Credit scams

Tax Tip 2023-93, July 24, 2023 — Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.
General Information
Charities and Nonprofits, Businesses

IRC Section 451 - PLR

General Rule for Taxable Year of Inclusion
General Information
Indian Tribal Governments

Correspondence audit

Office/correspondence audits of exempt organizations
General Information
Charities and Nonprofits