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Tax Court lacks jurisdiction because notice of deficiency was invalid.

• Authors : McKinley, John¹; Geiszler, Matthew²

Subjects: *TAX courts; *INCOME tax; *TAX returnsUNITED States. Internal Revenue Service

• Source: Journal of Accountancy. Sep2024, Vol. 238 Issue 3, p50-53. 4p.

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Tax Court petition is ruled untimely: When a private delivery service is used, it must be one the IRS has specifically identified to satisfy Sec. 7502, the Tax Court holds.

• Authors : McKinley, John¹; Riley, Marquise²

Subjects: *TAX courts; *TAX returns; *INCOME taxUNITED States. Internal Revenue Service

• Source: Journal of Accountancy. Apr2024, Vol. 237 Issue 4, p30-31. 2p.

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IRS's referral to DOJ did not bar collection proceedings: The taxpayers' pending installment plan proposal did not prevent the referral, the Second Circuit affirms.

• Authors : Godwin, Thomas¹; McKinley, John¹

Subjects: *INSTALLMENT plan; *INCOME tax; *TAX returnsUNITED States. Internal Revenue Service ; UNITED States. Dept. of Justice

• Source: Journal of Accountancy. Jan2024, Vol. 237 Issue 1, p29-31. 3p.

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Part IV: Second Employee Retention Credit Voluntary Disclosure Program.

Subjects: *CONTRACTS; *TAX refunds; *TAX creditsUNITED States. Internal Revenue Service

• Source: Internal Revenue Bulletin. 9/3/2024, Vol. 2024 Issue 36, p581-583. 3p.

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The Kiplinger Tax Letter.

• Authors : Taylor, Joy

Subjects: *BUSINESS planning; *TAX refunds; *CAREER developmentUNITED States. Internal Revenue Service

• Source: Kiplinger Tax Letter. 8/15/2024, Vol. 99 Issue 17, p1-4. 4p.

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Self-Employment Taxes: Soroban and The Limited Partner Exception.

• Authors : Lau, Celia¹ ; Howard, Ernest²

Subjects: *SELF-employment; *TAXATION; *LIMITED liability partnershipUNITED States. Internal Revenue Service

• Source: California CPA. Aug2024, Vol. 93 Issue 2, p22-24. 3p.

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Editor's Note.

• Authors : McNeil, Bruce J.

Subjects: *DEFERRED compensation; *ROLLOVERS (Finance); *INTERNAL revenue lawUNITED States. Internal Revenue Service

• Source: Journal of Deferred Compensation. Fall2024, Vol. 30 Issue 1, piii-iv. 2p.

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What not-for-profits need to know about UBIT.

• Authors : Dennis, Anita

Subjects: *BUSINESS enterprises; *NONPROFIT organizations; *TAX planningUNITED States. Internal Revenue Service

• Source: Journal of Accountancy. Aug2024, Vol. 238 Issue 2, p30-35. 6p.

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Action Needed to Improve Compliance for Sport Fishing and Archery Imports.

• Authors : Lucas-Judy, Jessica

Subjects: UNITED States. Internal Revenue Service; EXCISE tax laws; SALES tax

• Source: GAO Reports. 7/29/2024, Preceding pi-50. 54p.

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Credits Against Tax.

• Authors : Matlock, Greg; Bernier, Michael; Chai, Christine

Subjects: *INCOME tax; *TAXATION; *LEGAL complianceUNITED States. Internal Revenue Service

• Source: Tax Adviser. Jan2024, Vol. 55 Issue 1, p8-12. 4p.

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