OIC and trust fund recovery mediation now available nationwide


Rev. Proc. 2014-63, issued in December, provides rules for a nationwide implementation of post-Appeals mediation for offer-in-compromise (OIC) and trust fund recovery penalty cases. OIC and trust fund recovery mediation previously had been available only as a pilot program in certain cities since December 2008. Rev. Proc. 2014-63 also incorporates into a single revenue procedure, with some modifications, procedures for mediation of examinations and issues and mediation of collection cases and issues from Rev. Proc. 2009-44 and Announcements 2008-111 and 2011-6.

SPONSORED REPORT

Tax reform changes are now in effect

With all the recent tax law changes, this year it’s more important than ever to make sure your clients’ tax situations are squared away before year end. This report provides necessary guidance to ensure 2019 starts without a hitch.

PODCAST

Using drones to enhance audits

Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.