Tax Filing Season Is Underway: Here's How It's Going So Far

States Still Decoupling From GOP Tax Law Deep Into Filing Season

Tariff Refunds Would Threaten Tax, Transfer Pricing Headaches

DOJ Tax Attorneys Focus on Immigration, Nonprofits After Shakeup

Bloomberg Tax Journals

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Are Recordkeeper Security Guarantees a Fiduciary Minefield?

Retirement plan recordkeeper security guarantees aren’t a safe harbor: ERISA plan sponsors and fiduciaries should carefully evaluate recordkeeper security guarantees in the context of their legal duties and obligations to plan participants.

DOL Proposes to Replace the 2024 Independent Contractor Rule

The DOL proposed a new rule to simplify independent contractor classification, reverting to a framework similar to the 2021 rule.

FIFA 2026 World Cup Blows the Whistle on Complex Tax Risks

The 2026 World Cup highlights the complexities of applying international tax treaties and social security and totalization agreements in international sports.

Tax Developments

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IRS Issues PLR Granting Foreign Entity Extension to File Disregarded Entity Election

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a foreign entity a 120-day extension to file Form 8832 for classification as a disregarded ...

IRS Issues PLR Granting LLC Extension to File Entity Classification Election Form 8832

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §§301.9100 and 301.7701 granting a 120-day extension for the taxpayer to file Form 8832 to elect treatment ...

IRS Issues PLR Approving Supporting Organization for Firefighting Training Facility

The IRS issued a private letter ruling on I.R.C. §509 and Treas. Reg. §1.509 approving a Type III supporting organization’s request for a set-aside of construction funds for a firefighting ...

IRS Shakeup: How Is the US Tax Agency Adapting to Trump's Vision?

Since President Donald Trump took office, the IRS has faced transformative changes, including a substantial reduction in its workforce and the appointment of seven different commissioners or acting commissioners.

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OECD Updates List of Signatories for MCAA-CbC

The Organization for Economic Cooperation and Development (OECD) March 12 posted an updated list of signatories, with signing dates, to the Multilateral Competent Authority Agreement (MCAA) on the Exchange of ...

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