Inside This Issue News from the Justice Department’s Tax Division: IRS Commissioner comments on syndicated conservation easement guilty pleas Webinars: Archived videos available on the IRS Video Portal Technical Guidance 1. News from the Justice Department’s Tax Division: IRS Commissioner comments on syndicated conservation easement guilty pleas Stein Agee of Canton, Ga., and Corey Agee… Read More »
N-21-04: Final Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown Notice 2021-04 provides the final extension of the temporary dyed fuel relief provided in section 3.02 of Notice 2017-30, 2017-21 I.R.B. 1248. The temporary relief was extended through December 31, 2018, by section 3 of Notice 2018-39,… Read More »
N-21-03: Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans In response to the continuing public health emergency caused by the Coronavirus Disease 2019 (COVID-19) pandemic, Notice 2021-03 extends from January 1, 2021, through June 30, 2021, the temporary relief provided in Notice 2020-42, 2020-26 I.R.B. 986, from the physical… Read More »