In recent years, a number of tax-related procedural court challenges have made their way through the courts. Prevalent among these are challenges based on whether the U.S. Department of the Treasury and the IRS properly followed the notice and comment requirements under the Administrative Procedures Act. In the wake of the taxpayer’s success in Boechler, there could be additional types of procedural tax-related court challenges. It will be interesting to see how these issues develop and whether Congress reacts to these developments.
Fixing errors on already-filed partnership returns
Partnerships that discover errors on their already-filed federal returns might be able to file AARs or superseded returns to fix them.
How ESG and tax connect
A divided Congress creates tax uncertainty
The 2022 midterm elections created a lot of uncertainty and a divided Congress. How will that impact tax oversight and legislation?