The IRS in November completed reorganization of its compliance operations serving individual and small business taxpayers. Under the realignment, prefiling compliance programs moved to the Wage and Investment division (W&I) and post-filing compliance to the Small Business and Self-Employed division (SB/SE). In addition, the Service planned to created a new function in SB/SE for collections and another for examinations and centralize identify theft victim assistance under W&I.
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Getting leases in line
ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.
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