Tax Analysts publishes news, analysis, documents, and commentary on tax-related practice and procedure issues, including the judicial proceeding rules; preparing and filing information returns and tax returns; making tax elections; accounting method change procedures; the assessment and collection of taxes; and IRS procedures for issuing guidance.
Chapter 64 of the Internal Revenue Code provides guidance on the collection of taxes while chapter 66 addresses limitations on assessment and collection; limitations on credit or refund; mitigation of effect of the limitations period; and limitation periods in judicial proceedings. Chapter 76 of the Internal Revenue Code provides guidance on practice and procedures issues regarding civil actions by the United States; proceedings by taxpayers and third parties; Tax Court procedures; and review of Tax Court decisions. Tax Analysts covers numerous court opinions that address those issues.
Tax Analysts publishes IRS guidance, court opinions, and news stories concerning practice and procedures issues on preparing and filing returns, including the time and place for filing and requesting extensions and on how to make various tax elections.
Tax Analysts also publishes IRS revenue procedures, which announce practices and procedures to provide guidance to taxpayers on administrative issues, such as how to file a ruling request or file tax forms electronically and IRS procedures for issuing advice, determination letters, and letter rulings. Other documents covered by Tax Analysts include IRS fact sheets that outline basic information about a specific tax procedure or administrative topic. Numerous news stories and documents address Circular 230, which contains the rules governing the practice of taxpayers’ representatives before the IRS. The IRS Office of Professional Responsibility investigates allegations of misconduct or negligence against tax practitioners and enforces the standards of practice for those who represent taxpayers before the IRS.