Appeals may send new ERC substantiation back to Compliance, but the two-year refund-suit deadline keeps running. Here is how practitioners protect the record, the Form 907 extension, and the path to PAM... with some insider tidbits.

TIGTA found thousands of high-priority nonfiler cases stalled—but the IRS is moving them forward. Here is why waiting can turn return preparation into an expensive tax controversy.

The IRS calls its private-school proposal a clarification. The record shows a longstanding rule—and a meaningful expansion that deserves careful review.