Because a limited liability company (LLC) made a valid early election into the audit and examination regime of the Bipartisan Budget Act (BBA), P.L. 114-74, the IRS’s final partnership administrative ...
Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The deregulation and burden reduction section of the 2025-2026 ...
In tax controversy and litigation matters, sometimes procedure trumps the merits. The statute of limitations is a great example. Even if the taxpayer made a mistake on a prior year return, the IRS ...
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