IRS Insights
A closer look at IRS developments
IRS Insights provides concise and accessible perspectives from Deloitte Tax LLP's Tax Controversy Services group. Featuring the latest practices and procedures coming out of the Internal Revenue Service (IRS) to help you stay informed and prepared on how these changes may impact taxpayers.
Discover the latest practices and procedures coming out of the Internal Revenue Service with our IRS Insights newsletter.
August 2025
Key highlights include the IRS issuing interim guidance on optional ‘simplified method’ and extending penalty relief for the corporate alternative minimum tax under section 55, IRS pre-filing agreement announcements, and the Supreme Court clarifying Tax Court role in collection cases: no levy action, no jurisdiction. Additionally, the Tax Court invalidates BBA regulation and the National Taxpayer Advocate highlights challenges and raises concerns facing IRS after ‘largely successful’ 2025 filing season.
