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IRM PROCEDURAL UPDATE DATE: 01/10/2024 NUMBER: wi0301240076 SUBJECT: 2024 Startup Changes AFFECTED IRM(s)/SUBSECTION(s): 3.11.23 CHANGE(s): IRM 3.11.23.9(7) Extended date to accept digital signatures.
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The IRS Updates No-Rule List refers to a designation that identifies tax issues for which the Internal Revenue Service has not issued formal guidance or ruling, allowing taxpayers to understand areas where they might encounter uncertainty.
Generally, all taxpayers who are affected by the no-rule list provisions are required to report relevant information associated with their tax situations, particularly those that involve uncertain tax positions.
To fill out the IRS Updates No-Rule List tax information, taxpayers need to provide details regarding their uncertain tax positions, the rationale for claiming those positions, and any other required financial information as indicated on Form 8275 or other applicable forms.
The purpose of the IRS Updates No-Rule List tax is to ensure transparency and compliance by allowing taxpayers to disclose uncertain tax positions while protecting themselves from potential penalties.
Taxpayers must report details related to each uncertain tax position, including the nature of the position, the reason for uncertainty, and potential tax implications, often utilizing specific forms such as Form 8275.
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