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IRS Proposes Regulations Treating Tax Strategy Patents as Reportable Transactions
The IRS published proposed regulations making tax strategy patent transactions reportable transactions and subject to the material advisor list maintenance requirement dropping the material advisor threshold from $50,000 to $250 and from $250,000 to $500.
Published on September 19, 2014
AICPA Summarizes IRS Strengths and Weakness for the Oversight Board
In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment.
Published on September 10, 2012