Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-108

Paul Streckfus, June 4, 2020 at 5:20 am

1 – The EOTJ Mailbag

2 – Upcoming EO Tax Program

3 – In the News

4 – Editor’s Notebook

5 – Applicant Providing Financial Assistance to Members Denied (c)(3) Status (Denial 202021021)

6
Applicant’s Farmers’ Market Results in Substantial Private Benefit to Vendors, Resulting in (c)(3) Denial (Denial 202021025) Continue…

EO Tax Journal 2020-107

Paul Streckfus, June 3, 2020 at 5:19 am

1 – Editor’s Notebook

2 – Article of Interest

3 Syndicated Conservation Easements – An Industry Based on Nonsense

4 – Still No Dog Lovers at the IRS (Denial 202022007) Continue…

EO Tax Journal 2020-105

Paul Streckfus, June 1, 2020 at 5:29 am

1 – Editor’s Notebook

2 – Recent Article of Interest

3 IRS Issues Final Regulations on Nonprofit Donor Disclosure on Form 990 Schedule B; States Likely to Tax Action

4 Applicant Whose Primary Activity Is Making Political Expenditures in Support or in Opposition of Candidates Running for Elected Office Denied (c)(4) Status (Denial 202022009)

Continue…

EO Tax Journal 2020-103

Paul Streckfus, May 28, 2020 at 5:30 am

1 – Editor’s Notebook

2 In the News

3 – Updated FAQs on Employee Retention Credit and PPP Repayments

4 Homeowners’ Association Maintaining Common Areas Denied (c)(3) Status (Denial 202015026)

5 Condominium Association Denied (c)(4) Status, Based on Rev. Rul. 74-17 (Denial 202015028)

6 Condominium Association for a Medical Office Building Denied (c)(4) Status (Denial 202021024) Continue…

EO Tax Journal 2020-101

Paul Streckfus, May 26, 2020 at 6:00 am

1 – Editor’s Notebook

2 – In the News

3 – Former Taxpayer Advocate Nina Olson Addressed Continuing Problems with the Form 1023-EZ

4 Trustee’s Distribution of Remaining Trust Principal to Remainder Beneficiaries Will Not Constitute an Act of Self-Dealing under Section 4941 (PLR 202021001) Continue…