21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Showing posts with label informal guidance. Show all posts
Showing posts with label informal guidance. Show all posts
Friday, January 21, 2022

FAQ Observations and Cautions

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FAQs published by the IRS seem to increase exponentially each year. Just for the advance child tax credit of the American Rescue Plan Act (P...
Sunday, June 4, 2017

IRS Says FAQs Not Legal Authority - Finally!

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In May 2017, the IRS Small Business Division issued a memo to field directors to remind them that FAQs and other items posted to the IRS...
3 comments:
Sunday, December 27, 2015

Top Ten Items of Tax Policy Interest for 2015 - #6

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Continuing with my list of ten news items and activities from 2015 that I think have particular tax policy relevance.  Today, for my sixt...
2 comments:
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About Me

Professor Nellen
I am a tax professor and Director of the MS Taxation Program at San Jose State University. I teach courses on tax research, tax accounting methods, taxation of property transactions, advanced individual tax, employment tax, ethics, and tax policy. I am active in the tax sections of the AICPA, ABA and CA Lawyers Association (CLA). I currently serve as chair of the AICPA Digital Asset Tax Task Force, and serve on the AICPA Disaster Relief Task Force, following serving almost seven years on the AICPA Tax Executive Committee including as chair for 2 1/2 years. I am a past chair of the AICPA Individual Taxation Technical Resource Panel and current chair of the ABA Tax Section's Tax Policy & Simplification Committee. I am a regular contributor to State Tax Notes (Moving Forward? column) and co-author/co-editor of four tax textbooks (Cengage/SWFT). I welcome your comments to my blog posts.
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