LLCs changing from partnership tax treatment to corporation or vice-versa may encounter issues including gain recognition.

The IRS’s increased documentation requirements for Sec. 41 claims require taxpayers to specifically identify applicable business components and their costs and why their development is qualified ...

If your business files Form 1098, 1099 or other information returns with the Internal Revenue Service (IRS), a major shift is on the horizon. The ...

New court filings reveal previously undisclosed details of officials' discussions over a controversial information-sharing agreement.

On remand from the Eighth Circuit and after the Supreme Court held in the case that the Sec. 6330(d)(1) period for filing a Tax Court petition for a review of a Collection Due Process determination is ...

This move is part of USCIS's broader effort to streamline payment processing and reduce in-person visits to field offices ...