SUMMARY: The IRS has announced an expanded e-file program, available January 16, 2009, for 2008 federal returns. For the 2009 filing season, the new Free File Fillable Tax Forms option will be open to virtually everyone, regardless of income. These offerings are available only through the IRS.gov website by going HERE 

SUMMARY: The IRS concluded that a 501(c)(3) organization intervened in a political campaign by including web pages of its related section 501(c)(4) organization on its web site, where all web pages on 501(c)(3) organizations web site contain 501(c)(3) organizations banner, and other indicia of ownership, and where the related entity`s web pages include candidate questionnaires and endorsements of candidates for public office.

SUMMARY: A Chief Counsel Notice updates and replaces CC-2006-019, the Collection Due Process (CDP) Handbook, which provided guidance on the handling of CDP cases arising under I.R.C. §§ 6320 (liens) and 6330 (levies). This Notice also incorporates and supersedes CC-2007-006, Application of the Ex Parte Communication Rules to Remanded CDP Cases; and CC-2007-001, Jurisdiction of Tax Court Over Collection Due Process Cases.

SUMMARY: A jury found the taxpayer guilty of tax evasion. The district court granted the taxpayer`s motion for judgment of acquittal and conditionally granted his request for a new trial. The government appeals both orders. The Court of Appeals reversed the judgment of acquittal, affirmed the grant of a new trial, and remanded.

SUMMARY: UBS AG, Switzerland`s largest bank, has entered into a deferred prosecution agreement on charges of conspiring to defraud the United States by impeding the Internal Revenue Service (IRS), the Justice Department announced today.

SUMMARY: The Eleventh Circuit Court of Appeals held that the Tax Court did not err in refusing to limit its consideration to the administrative record and in conducting a trial de novo in an innocent spouse case. The Court of appeals also held that the Tax Court did not abuse its discretion in determining that the taxpayer was entitled to equitable relief under section 6015(f).

SUMMARY: The IRS has issued proposed regulations under section 6231 of the Internal Revenue Code that allow the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws. The regulations affect taxpayers who have engaged in a listed transaction through an entity subject to the TEFRA partnership procedures.