Found 137 Matching Items; Displaying 51 - 60.
Employment taxes and the Trust Fund Recovery Penalty (TFRP)
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.
General Information
Small Businesses
SOI Tax Stats - Estate tax study terms and concepts
SOI Tax Stats - Estate Tax Terms and Concepts
About IRS
Filing estate and gift tax returns
Where to file and contact information for estate and gift tax
General Information
Small Businesses
Former CEO and controlling shareholder of Fat Brands Inc., former CFO, and a tax advisor indicted in alleged scheme to conceal $47 million paid to CEO in the form of shareholder loans
May 10, 2024 — Andrew A. Wiederhorn, the former CEO and current controlling shareholder of the publicly traded Fat Brands Inc. (FAT), has been indicted on federal charges alleging a scheme to conceal $47 million in distributions he received in the form of shareholder loans from the IRS, FAT’s minority shareholders, and the broader investing public, the Justice Department announced today.
News
News Media
Where to file certain elections, statements, returns and other documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26
General Information
Individuals
SOI Tax Stats - Definitions of selected terms and concepts for personal wealth
This page contains definitions for selected terms and concepts used in SOI's Personal Wealth Study.
About IRS
SOI Tax Stats - 2016 IRS TPC Research Conference
SOI Tax Stats - 2016 IRS TPC Research Conference
About IRS
What to expect after receiving a non-filer compliance alert notice and what to do to resolve
FS-2024-06, Feb. 2024 — In the continuing effort to improve tax compliance and ensure fairness, the Internal Revenue Service announced a new effort on Feb. 29, focused on high-income taxpayers who have failed to file federal income tax returns in more than 125,000 instances since 2017.
General Information
Individuals
SOI Tax stats IRS data book glossary of terms
SOI Tax stats - IRS data book glossary
About IRS
Tax Professionals
The Truth About Frivolous Tax Arguments — Section III
Section III of "The Truth About Frivolous Tax Arguments" explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds. This document was updated March 2022.
Legal Guidance (Authoritative)