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CRS Report
Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons
Posts · Jul 5, 2023
In Polselli v. IRS, decided on May 18, 2023, the Supreme Court held that when the Internal Revenue Service (IRS) issues a third-party summons to aid the collection of a taxpayer’s delinquent taxes,...
Hearing Hearings to examine the IRS 2026 filing season and IRS operations.
senate Finance Committee · Apr 15, 2026 · Request transcript
CRS Report
Distribution of IRS Audits by Income and Race
Resources · Nov 6, 2023
The Internal Revenue Service (IRS) enforces the federal tax code. Among the ways it does so is by conducting audits to verify the information on a taxpayer’s return is accurate and the correct amount...
CRS Report
IRS Reform and the Taxpayer First Act of 2019
Resources · Apr 10, 2019
The Internal Revenue Service (IRS) has two main statutory responsibilities: to collect most of the revenue needed to fund the federal government and to enforce federal tax laws and regulations. In...
CRS Report
The IRS’s General Welfare Exclusion
Resources · Feb 9, 2023
The Internal Revenue Service (IRS) has concluded that certain payments under legislatively provided social benefit programs that promote the general welfare are excludable from a recipient’s gross...
CRS Report
Internal Revenue Service (IRS) Standard Mileage Rates
Legal Sidebar · Feb 17, 2026
The Internal Revenue Service (IRS) provides standard mileage rates as optional methods for taxpayers to substantiate their transportation expenses. This Insight reviews how the standard mileage rates...
Witness Mr. Thad Madden
Former IRS Revenue Officer and Fraud Analyst · 1 hearing
CRS Report
IRS Direct File Program: An Overview
Resources · May 7, 2024
The assessment and collection of federal taxes owed depend on the level of taxpayer compliance with tax laws and regulations. Two factors shaping this compliance are the cost and ease of preparing...
CRS Report
Payment Settlement Entities and IRS Reporting Requirements
Resources · May 3, 2022
The Internal Revenue Code (IRC) requires entities making certain types of payments, including wages paid to employees and business payments to contractors, to file information returns with the...
CRS Report
Supreme Court Rules Against IRS on Foreign Account Reporting Penalties
Posts · Mar 20, 2023
Federal law requires U.S. persons with a financial interest in or signature or other authority over foreign financial accounts totaling more than $10,000 to report these accounts by filing a Report...
CRS Report
Supreme Court’s Decision in CIC Services, LLC v. Internal Revenue Service Impacts Pre-Enforcement Challenges to IRS Reporting Mandates
Posts · Jul 12, 2021
On May 17, 2021, the Supreme Court issued a unanimous decision in CIC Services, LLC v. Internal Revenue Service, narrowing the reach of the tax Anti-Injunction Act (AIA). The AIA provides that “no...
Hearing IRS Return on Investment and the Need for Modernization
house Oversight Subcommittee · Feb 11, 2025 · Request transcript
CRS Report
Centro de Trabajadores Unidos v. Bessent: D.C. Circuit Considers IRS-ICE Information-Sharing Agreement
Posts · Sep 4, 2025
On April 7, 2025, the Internal Revenue Service (IRS) and Immigration and Customs Enforcement (ICE) entered into a Memorandum of Understanding (MOU or information-sharing agreement) to establish...
CRS Report
Reliance on Treasury Department and IRS Tax Guidance
Resources · Feb 11, 2025
The Department of the Treasury (Treasury) and Internal Revenue Service (IRS) use several forms of guidance to help taxpayers understand the Internal Revenue Code (IRC) and to inform taxpayers of...
CRS Report
Updates on Litigation over the IRS-ICE Information-Sharing Agreement
Legal Sidebar · Mar 26, 2026
On February 24, 2026, the U.S. Court of Appeals for the D.C. Circuit (D.C. Circuit) affirmed the denial of a preliminary injunction that would have placed restrictions on information sharing pursuant...
CRS Report
Recent Litigation Highlights Debate About IRS Enforcement of Prohibition on Political Campaign Activity Against Churches
Legal Sidebar · Jul 2, 2026
Congress has granted federal income-tax exemptions to groups defined as religious, educational, or public-interest organizations under Section 501(c)(3) of the Internal Revenue Code, but restricts...
CRS Report
The Internal Revenue Service’s Strategic Operating Plan to Spend $79 Billion in Inflation Reduction Act Funding
Resources · Jun 2, 2023
The Inflation Reduction Act (IRA, P.L. 117-169) provided the Internal Revenue Service (IRS) with $78.9 billion in mandatory funding that is available for obligation through FY2031. Of this amount,...
Hearing Full Committee Hearing on The Growing Business of Sports: Reviewing Federal Tax Policy in the Multibillion-Dollar Industry
house Ways and Means Committee · Jun 30, 2026 · Request transcript
Witness: Mr. Thad Madden, Former IRS Revenue Officer and Fraud Analyst
CRS Report
Taxpayer Advocate Service: Purpose, History, Performance, and Resources
Resources · Jul 7, 2022
The Taxpayer Advocate Service (TAS) is intended to play a significant role in protecting taxpayer rights and fostering taxpayer confidence in the accountability and integrity of the Internal Revenue...
Committee Taxation and IRS Oversight Subcommittee
senate Finance Committee