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Publication 5351, Unsolicited Proposal Guide, assists vendors with the preparation and submission of an unsolicited proposal (as defined by the acquisition Regulation (FAR) 15.601 -- Definitions) to the Internal Revenue Service (IRS). This guide discusses what is and what is not an unsolicited proposal, provides information on proposal content, provides IRS specific submission requirements, explain the evaluation process at the IRS and the next steps in the event of a favorable evaluation.

The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.

The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.

Checking our news releases isn’t the only way to find out what’s happening at the IRS. Here are briefs about some other “hot” items – new programs, recent guidance, or timely reminders.

Section 212 of the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA) requires agencies to publish one or more compliance guides for each rule or group of related rules for which the agency is required to prepare a final regulatory flexibility analysis (FRFA) under the Regulatory Flexibility Act (RFA).

This section describes how wages paid to a U.S. citizen or to a resident alien by a U.S. person for services performed outside of the United States are subject to U.S. federal income tax withholding

Sometimes aliens experience significant delays in obtaining social security numbers. The consequences of these delays are discussed below.

May 22, 2025 — Trung Nguyen, a.k.a. “DCS420”, was sentenced today in federal court in Boston for money laundering and operating an unlicensed, “no questions asked,” money transmitting business that converted more than $1 million in cash to the digital currency Bitcoin, including on behalf of scammers and a drug dealer.

Income and expense transactions must be reported in U.S. dollars on U.S. tax returns. Review a chart of yearly average currency exchange rates.

Brief descriptions of recent major additions to tax stats are shown here.