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November 17, 2022 ¡ª A federal jury convicted Michigan attorney Carl L. Collins, III on Nov. 16 of willfully filing five false tax returns for himself and one of his businesses.

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is working on implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Find out if you need an employer identification number (EIN). Get one online, free from the IRS. Don¡¯t pay for an EIN.

This area contains statistics on tax collections by type of tax, as well as by State, for over 30 years. Additional data are also available here.

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

This report contains selected papers given at the 2006 annual meetings of the American Statistical Association and other professional conferences

This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn¡¯t match the information you reported on your return.

Find answers to frequently asked questions about various aspects of the Foreign Account Tax Compliance Act (FATCA).