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Office/correspondence audits of exempt organizations

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.

Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.

Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file their return on magnetic media (electronically as prescribed by the IRS Commissioner) for taxable years ending after December 31, 2000.

Tax Tip 2023-93, July 24, 2023 ¡ª 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.

IR-2022-05, January 7, 2022 ¡ª The Internal Revenue Service today updated its frequently asked questions (FAQs) on 2020 Unemployment Compensation Exclusion (FS-2022-01).

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached the required user fee.

Definitely Determinable Benefits

A retirement plan administrator should take reasonable steps to evaluate whether incoming rollover contributions meet the requirements.

FAQs related to the collection due process (CDP).