1 – Camp Sends More Evidence of Criminal Wrongdoing to DOJ
2 – Another Week, Another IRS Hearing (Part 3)
Month: July 2014
EO Tax Journal 2014-150
1 – Quote of the Week
2 – Another Week, Another IRS Hearing (Part 2)
3 – Everything You Always Wanted to Know about Lois’ Lost Emails
4 – Good Work if You Can Get It
5 – A Never-Solved Problem
6 – Rare Technical Advice Memo Released (TAM 201430019)
EO Tax Journal 2014-149
1 – Another Week, Another IRS Hearing
2 – Startling Development (Part 2)
3 – ADF: IRS Promises Atheists It Will Intrude on Churches, America Deserves Details
4 – Private Foundation Gets Lots of Good News from IRS (PLR 201430017)
EO Tax Journal 2014-148
1 – Practitioner’s Guide to the New IRS Form 1023-EZ: Critical Considerations
2 – Assessment of the “America Gives More Act”
3 – Real Estate Roundtable Wants ‘Fractions Rule’ Guidance under Section 514(c)(9)(E)
4 – Time to Rethink Retailing by EOs (Museums, Universities, etc.)?
EO Tax Journal 2014-147
1 – The EOTJ Mailbag
2 – Weekend Reading (Denial 201429027)
EO Tax Journal 2014-146
1 – What Are the Chances? (An IRS Love Song)
2 – Yesterday’s House Hearing
3 – Opening Statement of Subcommittee Chairman Jim Jordan
4 – Excerpts from Statement of IRS Commissioner John Koskinen
5 – Lerner Hard Drive Was ‘Scratched’
6 – Six Key Questions The U.S. Department Of Justice Needs To Ask As It Investigates Lois Lerner’s Lost Emails
EO Tax Journal 2014-145
1 – Another House Hearing Today
2 – Testimony: IRS Needed Only Two Days to Confirm Lerner Hard Drive Crash
3 – Startling Development?
4 – ABA Retirement Funds Not a (c)(6)
EO Tax Journal 2014-144
1 – ABA Retirement Funds Not a (c)(6)
2 – Why the Freedom of Information Act Is Mostly a Failure
3 – Coming Attraction
4 – New Testimony: IRS May Still Have Missing Lois Lerner E-mails Backed Up
5 – Cummings Objects To Third Oversight Committee Hearing In Past Month With IRS Commissioner
6 – Navigating the Exempt Organization Process (Part 2)
EO Tax Journal 2014-143
1 – Turmoil in Republican Ranks?
2 – Navigating the Exempt Organization Process (Part 1)
EO Tax Journal 2014-142
1 – The EOTJ Mailbag
2 – More on ‘Hobbled IRS’
3 – Yesterday’s House Hearing
4 – Cole’s Statement for Hearing on DOJ’s Response to the ‘IRS Targeting Scandal’
5 – Justice Department’s IRS Targeting Investigation Only Learned of Lois Lerner’s Missing Emails After Media Reports
6 – Justice Department Investigating the IRS Commissioner’s Delay in Notifying Justice, Congress about Lerner’s Lost Emails
7 – Top Ten Unsubstantiated Republican Claims on Justice Department’s IRS Investigation
8 – Weekend Reading (PLR 201428009)
EO Tax Journal 2014-141
1 – The EOTJ Mailbag
2 – Another House Hearing Today
3 – Emails Between Lerner and Democracy 21 Sought
4 – Taxpayer Advocate Blasts IRS Handling of EOs in Latest Report
EO Tax Journal 2014-140
1 – My Comments on the CPI Report
2 – Coming Attraction (Tax Reform Act of 2014 Discussion)
3 – IRS Sees Ohio University President’s House as Taxable
4 – What’s Going on Here? (Part 2)
EO Tax Journal 2014-138
1 – Latest ‘IRS Scandal’ Developments
2 – Truth Is Stranger than Fiction (Denial 201428022)
EO Tax Journal 2014-137
Latest ABA Retirement Funds Case Developments (Part 2)
EO Tax Journal 2014-136
1 – The Never-Ending ‘IRS Scandal’
2 – Latest ABA Retirement Funds Case Developments
EO Tax Journal 2014-135
Transcript of ABA Panel on the Proposed 501(c)(4) Regulations
EO Tax Journal 2014-134
1 – Final Salute to Bill Brockner
2 – The EOTJ Mailbag
3 – Issa Still Pursuing His Moby Dick (Guess Who)
4 – Income from Organization’s Testing Laboratory Not Subject to UBIT (PLR 201426029)
EO Tax Journal 2014-133
1 – The EOTJ Mailbag
2 – Internal Procedures for Processing Form 1023-EZ
3 – IRS Rules New Entity Not Created upon Certificate of Conversion and Hence New Application Not Required
EO Tax Journal 2014-132
1 – Weekend Reading
2 – New 1023-EZ Form Makes Applying for 501(c)(3) Tax-Exempt Status Easier; Most Charities Qualify (IR-2014-77)
3 – IRS Issues Procedures for Using New Form 1023-EZ (Rev. Proc. 2014-40)
4 – IRS Releases Final and Temporary Regulations to Allow for New Streamlined 501(c)(3) Application Process
5 – IRS Releases Proposed Regulations to Allow for New Streamlined 501(c)(3) Application Process
EO Tax Journal 2014-131
1 – Memorial Service
2 – A Short Conversation with Former IRS Commissioner Larry Gibbs on Proposals to Move EO out of the IRS
3 – Latest Cases Involving Deductions for Easement Donations under Section 170(h)
EO Tax Journal 2014-130
1 – Remembrances of Bill Brockner
A – Conrad Rosenberg, Retired EO Branch Chief
B – Joe Chasin, Retired EO Division Conferee-Reviewer
2 – IRS, TIGTA Responding to Congressional Concerns re Missing Emails
3 – Recent Internal Memos of Interest to EO Tax Practitioners