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.
November 2025
Key highlights include updates regarding interest netting and the hunt for the definition of “same taxpayer,” the IRS Independent Office of Appeals launching a Post Appeals Mediation pilot program, and the IRS modernizing refunds for individuals where electronic payments replace paper checks. Additionally, two federal appellate courts join the Third Circuit in holding that the Section 6213 deadline is a claims processing rule and not jurisdictional.
