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The IRS has started its own Employee Retention Credit Olympics

Coinciding with the opening day of the Olympic games, the IRS issued IR-2024-198, again stating that it will deny tens of thousands of ERC claims that, according to the IRS at least “show clear signs of being erroneous,”...more

IRS Cracks Down on Charitable Contributions of Cryptocurrency

On January 13, 2023, the IRS issued Chief Counsel Memorandum 202302012 (the “CCM”) establishing new rules for donations of cryptocurrency. In the CCM, the IRS concluded that taxpayers must obtain a ‘qualified appraisal’ if...more

IRS Memo: Daily Fantasy Sports Are Wagers Subject To Excise Taxes

“Nothing can be said to be certain, except death and taxes.” ? Benjamin Franklin. This familiar phrase resonates for daily fantasy sports (DFS) operators following the release of a July 23, 2020 Internal Revenue Service...more

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