IRS

Notice 2023-64 offers guidance on the 15% levy on large businesses — and waives some penalties.

The service will need to tread carefully with how it uses artificial intelligence amid growing questions about the reliability of the technology.

Following a top-to-bottom review of enforcement efforts, the agency is shifting more attention from working-class taxpayers to high-income earners, partnerships, large corporations and promoters of abusive tax shelters.

The Internal Revenue Service is leveraging artificial intelligence to detect tax evasion as it uses the extra funding from the Inflation Reduction Act to ramp up compliance efforts.

The IRS needed to respond to nearly 800 employee reports of assaults and threats in recent years, according to a new report.

Your OZ clients' working capital safe harbor business plans need to be updated by Sept. 8, 2023.

The IRS is giving South Carolina residents impacted by the storm later filing and payment dates.

Incoherent economics; TCC requirements; the remote debate; and other highlights from our favorite tax bloggers.

The service's LB&I Division has expertise in training agents on examining high-income taxpayers, but the IRS doesn't appear to be leveraging this expertise.

The service mistakenly sent out late notices to retirement plan sponsors due to a programming glitch.