By Seth Green , Christopher S. Rizek , Patricia Gimbel Lewis On September 24, the IRS issued a package of guidance finalizing the
requirement that specified categories of corporate taxpayers include
information as to "uncertain tax positions"...
McElroy is a partner with Pepper Hamilton LLP, resident in the
Washington D.C. office. She focuses on a broad variety of issues
involving both accounting methods and inventories. Ms. McElroy has
represented a number...
By Mary E. Monahan ,
Thomas A. Cullinan,
Joseph M. Depew,
Sheldon M. Kay , Jerome B. Libin,
Marc A. Simonetti , and
Kendall C. Jones
In January 2010, the IRS announced that it would require corporate taxpayers with assets of over $10 million...
Announcement 2010-30 provides additional details and clarifications regarding
the type of information taxpayers will have to provide, but assumes that the IRS
has the authority to require a taxpayer to provide information on uncertain tax