The IRS, on January 11, sent the Taxpayer First Act Report to Congress (Pub. 5426). The agency bills this report as a “comprehensive set of recommendations that will reimagine the taxpayer experience, enhance employee training and restructure the organization to increase collaboration and innovation” (IR-2021-07). The Taxpayer First Act is summarized in the September 2019 issue.
The Consolidated Appropriations Act, 2021, was signed into law on December 27 (Pub. L. No. 116-260). This massive piece of legislation includes provisions comprising the Taxpayer Certainty and Disaster Relief Act of 2020 (Division EE of the appropriations act) and Additional Coronavirus Response and Relief (Division N of the appropriations act).
The IRS recently concluded that two organizations are engaging in activities that are illegal under federal law and thus are acting contrary to public policy, thereby precluding eligibility for tax-exempt status as charitable entities.
The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).
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