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IRS Insights - July 2013


Deloitte ImageWelcome to the bimonthly publication, IRS Insights, produced by the Deloitte Tax Controversy Services group to keep our clients abreast of current issues related to the Internal Revenue Service.

In this month's issue:

  • Tax Controversy Updates
    - IRS Issues Large Business & International Directive Setting Forth Updated Policy for Information Document Requests
    - Court holds tax accrual workpapers protected under work product doctrine, but taxpayer required to disclose identification of UTPs
    - Tax Court: Taxpayer Failed to Establish Reasonable Cause for Failing to Report Income
    - IRS: First Time Abate Policy Modified

See attached file for details.

Visit the IRS Insights archive for issues from the past year.

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