News & Analysis as of September 21, 2024

Freedom of Information Act › Internal Revenue Service

+ Follow

The Freedom of Information Act is a United States federal statute enacted in 1966 to promote government transparency and the free exchange of public information. Under FOIA, any individual can request federal... more +

The Freedom of Information Act is a United States federal statute enacted in 1966 to promote government transparency and the free exchange of public information. Under FOIA, any individual can request federal agency records and enforce that right in a court of law. However, not all agency records can be requested; there are nine exempt categories of information. In addition to the federal law, many states have passed their own freedom of information acts. These acts are often similar but not always identical to the federal version. less -

Blockchain+ Bi-Weekly: July 2024

Polsinelli on 7/12/2024

The last week of June saw a flurry of legal developments in quick succession. The SEC sued Consensys, the developers of the largest self-custodial digital wallet (MetaMask). The IRS released its digital asset tax rules. The...more

Beltway Buzz - February 2023 #2

Ogletree, Deakins, Nash, Smoak & Stewart,... on 2/13/2023

Biden’s SOTU, Part II. This week, President Biden delivered his second State of the Union (SOTU) address to a joint session of the U.S. Congress. (Over the years, the Buzz has been quite candid with our feelings about the...more

Is My Foreign Retirement Account Subject to IRS Information Return Reporting (FBAR, 3520, etc.)?

Freeman Law on 1/6/2022

United States citizens and residents[i] are subject to federal income tax on their worldwide income. For example, even if a United States citizen permanently relocates to a foreign country, he or she will generally continue...more

Obtaining Information from the IRS

Gray Reed on 9/15/2021

There is a wealth of information available from the IRS that is not generally made available to the public. Most of this information can be obtained by asking. ...more

Taxpayer First Act: Changes to the IRS Appeals Process

McDermott Will & Emery on 7/3/2019

The enactment of the Taxpayer First Act, H.R. 3151 (116th Cong.) (TFA) brings with it several changes to the procedures and operations of the Internal Revenue Service (IRS). The TFA touches on the following subjects... ...more

Obtaining Tax Return Information: Taxpayer’s Standing, And Timely Requests

Farrell Fritz, P.C. on 7/9/2018

Tax Returns Are Like Paintings- A not insignificant portion of our tax practice involves disputes among the shareholders and partners of closely held businesses, or among the beneficiaries and fiduciaries of estates or...more

Tax Litigation Update – Fall 2016

King & Spalding on 12/27/2016

Tax Court Denies Commissioner’s Motion to Compel After Predictive Coding Used to Identify Responsive Documents - On July 13, 2016, Judge Ronald Buch of the Tax Court denied the Commissioner’s motion to compel Dynamo...more

Regulations in Trouble

Alston & Bird on 10/4/2016

Problems are mounting for the Treasury’s business of issuing tax regulations. One lawyer in a prominent law firm is personally suing the Treasury for failing to provide within two months of his Freedom of Information Act...more

IRS makes exempt organizations’ Form 990 data available in machine-readable format

Robinson+Cole Data Privacy + Security Insider on 6/23/2016

On June 16, 2016, the IRS announced that it will be making Form 990s available in machine-readable format through Amazon Web Services. While this information has always been available to the public, it was previously only...more

Weekly Update Newsletter - September 2014

PilieroMazza PLLC on 9/8/2014

In this issue: - GSA OASIS and OASIS Small Business Contracts are Ready for Business - DoD Issues Proposed Rule to Update FOIA Program - Has the IRS Become Gun-Shy on Regulating Nonprofits? -...more

Novel IRS Guidance on HRAs, VEBAs and Domestic Partner Benefits

Katten Muchin Rosenman LLP on 3/3/2014

The Internal Revenue Service (IRS) recently provided guidance on several issues never before addressed. The guidance came in the form of a Private Letter Ruling (PLR), to be released later this year to the public under the...more

11 Results

/

View per page

Page: of 1