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Showing posts with label FTPB 2020 Updates. Show all posts
Showing posts with label FTPB 2020 Updates. Show all posts
Friday, November 6, 2020

FTPB 2020 Update 06 – Presumptions in Litigation (11/6/20)

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In the discussion of Presumptions in the 2020 editions of the Federal Tax Procedure book (Practitioner Ed. pp. 576-577; Student Ed. pp. 399-...
Thursday, October 22, 2020

FTPB 2020 Update 05 - New IRM Summary of the § 6751 Written Supervisor Approval Requirement (10/22/20)

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One of the most frequent high-profile items in tax procedure in the last couple of years has been § 6751(b)’s written supervisor approval ti...
Wednesday, September 23, 2020

FTPB 2020 Update 04 - Correction on GATT Corporate Overpayment Interest (9/23/20)

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The 2020 editions erroneously describe the regular corporate interest rate (2% above the federal rate) as the "GATT" rate.  The sp...
Wednesday, September 2, 2020

FTPB 2020 Update 03 – Central IRS Web Site for BBA Centralized Partnership Audit Regime (9/2/20)

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The IRS has announced a new website “intended to be  one-stop location for anything BBA-related, including regulations and other guidance an...
Friday, August 14, 2020

FTPB 2020 Update 02 - Revised Editions of Federal Tax Procedure Book for Technical Corrections (8/14/20; 8/15/20)

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As Revised 8/15/20 In the original editions of the Federal Tax Procedure Book the headings below the Chapter level in Chapters 16 and 17 wer...
Sunday, August 9, 2020

FTPB 2020 Update 01 - Reliance Regulations (Category of Proposed Regulations) (8/8/20)

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I provide Federal Tax Procedure book update to the discussion on proposed regulations to add the category of reliance regulations.  The upda...