IRS Independent Office of Appeals

Classroom participation points may boost a child’s grade in history class, but merely raising your hand won’t get you far with the IRS.  The passive activity loss rules under I.R.C.

Continue Reading No Points for Participation: Passive Activity Rules and Loss Limitations

This is the sixth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act (the “TAS Act”), a bipartisan legislative package introduced

Continue Reading Taxpayer Assistance and Service Act Title VI: IRS Independent Office of Appeals