Articles

Mitigating the Income Tax Expense of a Retroactive Revocation for EOS

At times, the IRS can move extremely slowly. That is an unfortunate fact of life for organiza­tions that are either waiting for a determination or under examination. The Service's "deliberate" pace can result in many headaches. For instance, an or­ganization awaiting a determination regarding its tax-exempt status may not be eligible to obtain certain funding […]

Enjoining the IRS – Using Litigation to Stop a Revocation

For many tax-exempt organizations and the prac­titioners who represent them, the prospect ofliti­gating a tax issue against the IRS is poss.ibly the scariest thing in the world. Tax litigation is there­fore often viewed as a tactic to be used only when all hope is lost Basically, most organizations and many tax lldvisors will not seriously […]

Using Section 7428 to Resolve Exempt Status Controversies

IRS examinations of tax-exempt organizations can be, and often are, long, arduous processes that can span several years. This is especially true of exami­nations that result in proposed adverse determina­tions. During IRS examinations it is important that tax-exempt organizations have the benefit of all available tools and strategies that can be used to exert a […]

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