Pro Bono Work and Taxpayer Civil Rights

If part of your pro bono or community outreach programs involve providing taxpayer assistance directly through the IRS’s VITA program, or if you provide tax or legal advice for grant recipients, be sure to heed the taxpayer civil rights’ rules. Notably, the protection of taxpayer civil rights extends not only to IRS employees, but also to those organizations with which the agency partners. A special compliance program conducted through the IRS’ Civil Rights Unit focuses on the protection of taxpayer civil rights in relation to partner organizations and potential grant recipients. In his written testimony to the House Ways and Means Committee Subcommittee on Oversight on the filing season and IRS Operations, Commissioner Rettig highlighted the importance of taxpayer assistance efforts and tax practitioners' obligation to uphold taxpayer civil rights.

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Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.    

• Tax Key Legal Developments Tracker (Federal)
• Stay informed on new developments: 
  • Business Entities. IRS issues new SIFL (Standard Industry Fare Level) cents-per-mile rates and terminal charges in effect for the first half of 2022 for valuing personal uses of corporate aircraft. Rul. 2022-6, I.R.B. 2022-12.
  • Business Entities. IRS provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under R.C. § 417(e)(3), and the 24-month average segment rates under I.R.C. § 430(h)(2)and also provides guidance as to the interest rate on 30-year Treasury securities under I.R.C. § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under I.R.C. § 431(c)(6)(E)(ii)(I). IRS Notice 2022-14.
  • Employment. A federal court in Texas held that the Department of Labor’s delay and withdrawal of its independent contractor rule (86 Fed. Reg. 1168) in 2021 was unlawful, and thus the rule became effective as of March 8, 2021, and remains in effect. See Coalition for Workforce Innovation. v. Walsh, No. 1:21cv130 (E.D. Tex. Mar. 14, 2022); Trade Groups Seek Win to Save Trump Contractor Rule.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts.
• Check out the new Practical Guidance Author Center! Learn about the 1500+ leading attorney authors contributing to our 20 practice areas, and find out how you can Become a Practical Guidance Author.
• The Practical Guidance Journal Spring 2022 Edition features guidance for employers on COVID-19 vaccination, testing, and employee health data protection; climate change disclosure market trends; and updates related to the Secured Overnight Financing Rate (SOFR).
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