Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2022-170

Paul Streckfus, September 13, 2022 at 5:28 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Notice 2022-36 Creating a Stir in EO Tax Community

4 Right to Extract Subsurface Minerals Results in Failure of Conservation Easement to Qualify under Section 170(h) Continue…

EO Tax Journal 2022-168

Paul Streckfus, September 9, 2022 at 5:40 am

1 – Editor’s Notebook

2 – IRS Approves Scholarship Procedures under Section 4945(g)(1) (Ruling 202228023)

3 Taxpayer Granted an Extension of Time to Make an Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 202231010) Continue…

EO Tax Journal 2022-167

Paul Streckfus, September 8, 2022 at 5:13 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 Applicant Engaged in Operation of a Juice and Smoothie Bar Denied (c)(3) Status (Denial 202235012) Continue…

EO Tax Journal 2022-166

Paul Streckfus, September 7, 2022 at 5:24 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News (Conservative Partnership Institute)

4 Congress Notified of Inadvertent Form 990-T Disclosures

5 IRS Statement on Forms 990-T

6 NTUF: IRS Again Fails to Protect Taxpayer Data

7 – Applicant Providing Tax Preparation Services Denied (c)(4) Status (Denial 202235011) Continue…

EO Tax Journal 2022-165

Paul Streckfus, September 2, 2022 at 5:27 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 Applicant Operating and Maintaining a Community Center Denied (c)(3) Status (Denial 202233019) Continue…