Sarah M. Raben
Subscribe to Sarah M. Raben's PostsSarah M. Raben focuses her practice on private client matters with particular experience in tax controversy. Prior to joining McDermott, she worked for the IRS Office of Chief Counsel. Read Sarah Raben's full bio.
Weekly IRS Roundup June 20 – June 23, 2023
By Sarah M. Raben on Jun 26, 2023
Posted In IRS Guidance
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the shortened week of June 20, 2023 – June 23, 2023. (June 19 is a federal holiday.) June 20, 2023: The IRS released Internal Revenue Bulletin 2023-25, which highlights: Notice 2023-44: This notice provides more details for applicants seeking...
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Weekly IRS Roundup June 12 – June 16, 2023
By Sarah M. Raben on Jun 20, 2023
Posted In IRS Appeals, IRS Guidance, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 12, 2023 – June 16, 2023. June 12, 2023: The IRS released Internal Revenue Bulletin 2023-24, which highlights the following: Notice 2023-43: This notice provides guidance with respect to Section 305 of the SECURE 2.0...
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Weekly IRS Roundup June 5 – June 9, 2023
By Sarah M. Raben on Jun 12, 2023
Posted In IRS Guidance, Tax Reform, Tax Refunds
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 5, 2023 – June 9, 2023. June 5, 2023: The IRS released Internal Revenue Bulletin 2023-23, which highlights the following: Revenue Ruling 2023-11: This revenue ruling establishes that the following interest rates will remain the...
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IRS Reminds Taxpayers of Upcoming Deadline to File for 2019 Tax Refunds
By Kevin Spencer and Sarah M. Raben on Jun 9, 2023
Posted In IRS Guidance, Tax Refunds
The Internal Revenue Service (IRS) issued a news release reminding taxpayers to submit their 2019 income tax returns by July 17, 2023, to claim their refunds. Internal Revenue Code Section 6511 provides the period in which a taxpayer may request a refund or credit: Claim for credit or refund of an overpayment of any tax...
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President Biden Announces IRS Chief Counsel Nominee
By Kevin Spencer and Sarah M. Raben on Jun 6, 2023
Posted In Uncategorized
On June 2, 2023, US President Joe Biden announced that he has picked Marjorie Rollinson as the Internal Revenue Service (IRS) Chief Counsel, the top attorney position at the IRS. Rollinson has had a distinguished career in tax service, both in the public and private sectors, and would be the first woman to serve in...
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Weekly IRS Roundup May 30 – June 2, 2023
By Sarah M. Raben on Jun 5, 2023
Posted In IRS Guidance, Tax Reform, Tax Refunds
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 30, 2023 – June 2, 2023. May 30, 2023: The IRS released Internal Revenue Bulletin 2023-22, which highlights the following: Notice 2023-39: This notice describes proposed amendments to Section 148 that the US Department of...
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Weekly IRS Roundup May 22 – May 26, 2023
By Sarah M. Raben on May 30, 2023
Posted In IRS Guidance, Tax Reform, Tax Refunds
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 22, 2023 – May 26, 2023. May 22, 2023: The IRS released Internal Revenue Bulletin 2023-21, which highlights the following: Notice 2023-36: This notice from the US Department of the Treasury (Treasury) and the IRS...
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Weekly IRS Roundup May 15 – May 19, 2023
By Sarah M. Raben on May 22, 2023
Posted In IRS Audits, IRS Guidance, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 15, 2023 – May 19, 2023. May 15, 2023: The IRS released Internal Revenue Bulletin 2023-20, which highlights the following: Announcement 2023-16: The IRS announced that it will no longer conduct public hearings on notices...
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Weekly IRS Roundup May 8 – May 12, 2023
By Sarah M. Raben on May 15, 2023
Posted In IRS Appeals, IRS Guidance, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 8, 2023 – May 12, 2023. May 8, 2023: The IRS released Internal Revenue Bulletin 2023-19, which highlights the following: Revenue Procedure 2023-22: This revenue procedure provides qualified mortgage bond issuers and mortgage credit certificate...
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IRS Appeals Is Looking for Suggestions on Improving Conference Access
By Kevin Spencer and Sarah M. Raben on May 12, 2023
Posted In IRS Appeals, IRS Guidance
The Internal Revenue Service (IRS) has invited suggestions on improving conference options at the Independent Office of Appeals (IRS Appeals) for taxpayers and representatives who are not located near an IRS Appeals office. Specifically, IRS Appeals is inviting comments on: Revising or replacing the “circuit riding” policy in IRM 8.6.1.5.1.1 to expand opportunities for timely...
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