Recent
In spite of congressional deadlock and before their holiday recess, Congress enacted the most significant and comprehensive retirement plan bill
By Charles M. Lax The IRS’ Employee Plans Compliance Resolution System (EPCRS) allows plan sponsors to correct various retirement plan…
Earlier this year Congress enacted the Bipartisan Budget Act of 2018 (“BBA”).
The article in this month’s e-News on the close of the IRS’ Off Shore Voluntary Disclosure Program brings into focus a related issue
Section 1101 of the Bipartisan Budget Act of 2015 (“BBA”) made substantial changes to the way in which the IRS conducts audits
By Charles M. Lax This brief article is about my new favorite case involving the Internal Revenue Service (“IRS”). So…