Notice 2017-46 provides guidance for financial institutions required to collect taxpayer identification numbers (TINs) and dates of birth under temporary regulations under Chapter 3 or a Model 1 Intergovernmental Agreement (IGA) as follows: (1) With respect to foreign financial institutions (FFIs), this notice provides that FFIs in Model 1 IGA jurisdictions will not be…
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IRS Appeals Reverts Back to Face to Face Appeals Conferences
On September 20, 2016, we posted No More Face to Face Meetings at IRS Appeals Division? where we discussed that the IRS announced that effective Oct. 1, 2016, it will rarely conduct Appeals Conferences in person. More specifically, Internal Revenue Manual (IRM) 8.6.1.4, blandly entitled “Conference Practices,” provides that ALL conferences will be held by telephone…
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IRS Provides Leave-Based Donation Relief to Victims or Hurricane Irma
The Internal Revenue Service announced on September 14, 2017 special relief designed to support leave-based donation programs to aid victims of Hurricane and Tropical Storm Irma. This parallels relief granted to Hurricane and Tropical Storm Harvey victims. Under these programs, employees may forgo their vacation, sick or personal leave in exchange for cash payments the…
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Marini & Associates, PA Survives Hurricane Irma!
Here in South Florida, Hurricane Irma has flooded parts of our region and left many without power. However, at Marini & Associates, PA, we are grateful for the fact that our attorneys, staff, and their families are safely accounted for. As always, their well-being and that of our clients are our top priorities. Our thoughts…
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