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Congress considers TCJA extenders and Taiwan tax relief

In mid-January, the House introduced the Tax Relief for American Families and Workers Act (Act). The Joint Committee of Taxation has released its explanation of the Act, and the House Ways and means Committee has released a...more

Grace Period: IRS provides penalty relief for certain taxpayers filing late returns for taxable years 2019 and 2020

The Internal Revenue Service (the IRS) has provided penalty relief in Notice 2022-36 for certain taxpayers from failure to file penalties and certain international information return penalties with respect to tax returns for...more

Third time’s the charm: Congress provides stimulus round three in American Rescue Plan Act of 2021

On March 11, 2021, the American Rescue Plan Act of 2021 (the ARPA), the third set of legislation aimed at assisting individuals and businesses during the COVID-19 pandemic, was signed into law by President Biden. Along with...more

Trump Administration opens the take-out menu, orders payroll tax relief

On August 8, President Trump issued an Executive Memorandum (which has the same practical effect as an Executive Order), directing the Secretary of the Treasury to exercise his authority under section 7508A of the Internal...more

COVID-19 – tax considerations for US corporate taxpayers

As COVID-19 continues to spread around the globe, companies and individuals are facing a diverse and challenging set of issues. These issues span a number of different contexts including tax, and measures are being considered...more

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