Recent EP published guidance

Guidance published by IRS related to retirement plans.
General Information
Administrators

IRS alert: Charitable contribution scams on the rise; taxpayers beware of those promoting fraudulent schemes

IR-2024-304, Dec. 4, 2024 — The Internal Revenue Service today warned taxpayers to avoid promoters of fraudulent tax schemes involving donations of ownership interests in closely held businesses, sometimes marketed as “Charitable LLCs.”
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News Media

What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
General Information
Small Businesses

IRS selects 12 new IRSAC members for 2024

IR-2024-13, Jan.17, 2024 — The Internal Revenue Service today announced the appointment of 12 new members to the Internal Revenue Service Advisory Council.
News
News Media

Two tax shelter promoters sentenced for billion-dollar SCE tax scheme; two more CPAs plead guilty

Jan. 9, 2024 — Two men were sentenced today for crimes arising from their organization, promotion and sale of abusive syndicated conservation easement tax shelters.
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News Media

Audit Techniques Guides (ATGs)

These guides contain examination techniques to assist examiners in performing examinations.
General Information
Small Businesses

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

Terminations — Underfunded single employer defined benefit plans

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).
General Information
Individuals, Tax Professionals, Administrators, Volunteer Preparers

Qualification testing instructions for ExSTARS participants

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)
General Information
Small Businesses

Biographies of the Electronic Tax Administration Advisory Committee (ETAAC) members

Biographies of the ETAAC members.
News