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SOI Tax Stats - Split-Interest Trust Study Terms and Concepts

Sample questions - "A" case questions for Form 8940 Request for miscellaneous determination general questions

SOI Tax Stats - 2008 Controlled Foreign Corporations Metadata

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.

The IRS Online Payment Agreement system lets you apply and receive approval for a payment plan to pay off your balance over time.?

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

U.S. persons and their tax return preparers should be aware that U.S. persons who create a foreign trust, or have transactions with a foreign trust, can have both U.S. income tax consequences, as well as information reporting requirements. Failure to satisfy the information reporting requirements can result in significant penalties, as well as an extended time to assess any tax imposed with respect to the period to which the information relates.

Section 501(r)(6) requires a hospital organization to make reasonable efforts to determine whether an individual is eligible for assistance under the hospital organization¡¯s financial assistance policy (FAP) before engaging in extraordinary collection actions (ECAs) against that individual.

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

Claiming the Credit and Reconciling Advance Credit Payments