Tax News

    Tax News 

    The Tax News page provides quick access links to recent news and articles regarding hot topics and trending issues. To view full monthly editions visit The Tax Adviser and the Journal of Accountancy.

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    IRS Signals PPACA Compliance Issues for 2015

    News This month, the IRS made several updates to the Internal Revenue Manual that provide insight on the notices and enforcement methods the Service will use next tax season to ensure taxpayers comply with the health care law.
    Published on September 26, 2014

    AICPA Identifies Problems with IRSs Electronic Signature Rules

    News The AICPA raised concerns about the IRS’s recently issued guidance on electronic signatures, especially the standards that apply when a taxpayer does not appear in person before the tax return preparer to present a valid form of identification.
    Published on September 26, 2014

    Doctors Lack Standing to Challenge Delay of Employer Mandate

    News The Seventh Circuit affirmed the dismissal of a suit objecting to the IRS’s decision to delay imposing the Sec. 4980H employer mandate penalty until 2015.
    Published on September 24, 2014

    Details of Proposed Anti-Inversion Rules Are Revealed

    News The IRS followed up on the Treasury Department’s announcement that it is cracking down on corporate tax inversions by providing more detail on how the crackdown will work.
    Published on September 24, 2014

    Treasury Moves to Curb Tax Inversions

    News The Treasury Department announced that it will take steps to curb corporate tax inversions, a growing tax minimization strategy that has been the subject of many headlines recently.
    Published on September 23, 2014

    Dispositions of Property Get Automatic Accounting Method Change Procedures

    News The IRS issued procedures for taxpayers to obtain automatic consent to accounting method changes involving dispositions of tangible depreciable property.
    Published on September 23, 2014

    IRS Announces Proposed Changes to Cafeteria Plan Elections and Lookback Period

    News Proposed changes to the rules for when a taxpayer can revoke health care coverage in a cafeteria plan and how to measure the lookback period for determining who is a full-time employee when an employee moves positions within the same employer group.
    Published on September 19, 2014

    Special Per Diem Rates Issued for 20142015 Travel Expenses

    News The IRS issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home in 2014 and 2015.
    Published on September 19, 2014

    Regulations Update Hybrid Defined Benefit Plan Rules

    News The IRS released final and proposed regulations providing guidance on so-called hybrid defined benefit pension plans.
    Published on September 19, 2014

    Changes Proposed to Allocation Rules for Rollovers

    News The IRS provided rules on how to allocate pre- and after-tax amounts distributed from IRAs, including Roth IRAs, to multiple destinations.
    Published on September 19, 2014

    PFIC Reporting Rules Do Not Apply to Certain Marked-to-Market Stock

    News The IRS announced that it will amend the regulations governing the reporting requirements for U.S. persons who hold stock in passive foreign investment companies.
    Published on September 12, 2014

    IRS Explains Power-of-Attorney Requirements for Corporate Taxpayers

    News The IRS issued a bulletin clarifying when corporate officers or employees must have a valid power of attorney in order to represent the company before the IRS.
    Published on September 10, 2014

    CPA Practitioners Sue to Stop PTIN Fees

    News Two CPAs have filed suit in the federal district court, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.
    Published on September 09, 2014

    Final Rules Clarify When Issuers Obligation Under a Debt Instrument Is Part of a Straddle

    News The IRS provided guidance on when an issuer’s obligation under a debt instrument may be a position in actively traded personal property, in which case it can be part of a straddle.
    Published on September 08, 2014

    Capital Gain, Not Amount Realized, Determines Application of Six-Year Collection Statute

    News The Tax Court held that gross income for purposes of Sec. 6501(e) statute of limitation calculations includes only the gain from the sale of investments and not the amount realized from their sale.
    Published on September 08, 2014

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