IRS

On September 9, 2020, the Internal Revenue Service (IRS) issued a request for comments on information collections concerning the Disabled Access Credit. The notice seeks to renew Form 8826, Disabled Access Credit. Certain small…

On August 5, 2020, the Internal Revenue Service (IRS) published a notice of proposed rulemaking titled Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471. The proposed rule implements legislative changes pursuant to…

On May 27, 2020, the Internal Revenue Service (IRS) published a notice of proposed rulemaking titled Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a). The proposed rule provides guidance to…

On February 26, 2020, the Internal Revenue Service (IRS) published a notice of proposed rulemaking titled Meals and Entertainment Expenses Under Section 274. The proposed rule provides guidance to taxpayers about the 2017 Tax Cuts and Jobs…

The Office of Advocacy is hosting an Employee Benefits Roundtable on Thursday, November 21 from 10:00 a.m. until 12:00 noon. The roundtable will be held at the U.S. Small Business Administration Headquarters in Washington, D.C., 409 3rd…

On May 20, 2019, the Internal Revenue Service (IRS) published in Internal Revenue Bulletin No. 2019-21 Notice 2019-32 requesting general comments about the section 45Q credit for the sequestration of carbon oxide in anticipation of issuing…

On May 1, 2019, the Internal Revenue Service (IRS) issued a notice of proposed rulemaking (NPRM) for guidance under section 1400Z-2 of the Internal Revenue Code relating to capital gains that may be deferred as a result of investing in a…

On April 4, 2019, The Department of the Treasury and the Internal Revenue Service (IRS) issued a notice inviting individuals to apply for membership of the Taxpayer Advocacy Panel (TAP). The TAP identifies issues that affect taxpayers and…

On April 8, 2019, the Internal Revenue Service (IRS) published a notice and request for comments concerning the deduction for energy efficient commercial buildings. The notice sets forth the process that allows the owner of an energy…