Who are the IRS’s favorite superheroes? The X-Men. The IRS loves to hear from ex-spouses, ex-business partners and ex-employees about taxpayers who may not have fully met their federal tax obligations.

The IRS provides a forum for appealing a proposed income tax deficiency known as IRS Appeals, the only level of administrative appeal within the IRS.

Circular 230 contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing taxpayers before the IRS.

The IRS announced on February 8, 2011 a special voluntary disclosure initiative designed to bring foreign accounts back into the U.S. tax system and help people with undisclosed income to avoid civil and possible criminal penalties.

An IRS private letter ruling (“PLR”) is a ruling by the IRS on a specific tax issue for a specific taxpayer.  A request for a PLR is usually made before a taxpayer takes a certain action.  The main exception to this is when a taxpayer is requesting a late election.  Most taxpayers will never need [...]