United States: Tax Authorities

One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic...

Understanding the legal framework surrounding cookies, privacy policies, and terms of service is essential for website operators and users alike. This content explores the intersection of digital consent mechanisms and legal compliance requirements. What obligations do organizations face when implementing tracking technologies on their platforms?

Artificial intelligence has moved to the center of how the Internal Revenue Service selects tax returns for audit, detects tax fraud, and administers the U.S. tax system.

Keith Richardson, the newly appointed Executive Director of the Multistate Tax Commission, discusses his unconventional journey from community banking to leading state and local tax administration in Philadelphia and DC. He shares his vision for the MTC's future, focusing on organizational excellence, expanded engagement with local jurisdictions, and addressing emerging SALT policy challenges including digital goods taxation and wealth taxes.

Taxpayers entitled to refunds or abatements of penalty amounts imposed during the COVID-19 pandemic must file claims for the refunds for which they are eligible by July 10, 2026. This deadline may affect tens of millions of taxpayers eligible for refunds.

In May, the I.R.S. announced a settlement offer for partnerships involved in disputes concerning "syndicated conservation easements." The key features of the offer include a 10% penalty for gross valuation misstatement, instead of a 40% penalty, and no upfront payment required.

A recent court decision may entitle millions of taxpayers to refunds of penalties and interest assessed during the COVID-19 federal disaster period, but the window to file protective claims is closing fast. The July 10, 2026 deadline applies...

Selling a business involves complex legal, financial, and operational considerations that require careful planning and expert guidance. This comprehensive Q&A addresses critical questions about timing, professional team assembly, payment structures, preparation strategies, due diligence expectations, and the path to closing. Understanding these key elements before engaging with potential buyers can help business owners maximize value, minimize tax liability, and navigate the transaction process with confide

In a unanimous decision issued May 27, 2026, the United States Court of Appeals for the Sixth Circuit reversed a $39 million judgment the government had obtained against Flight Options, LLC, an Ohio-based fractional...