General IRS Employee Retention Credit (ERC) Moratorium and Amnesty Program: What You Need to Know By Gregory Rhodes, Michelle Levin, Ronald Levitt, Mark A. Loyd, Logan Abernathy, Sidney Jackson, and Kristin Martin Centeno
General IRS 3M Opinion: The Tax Court’s Evolving View of the Administrative Procedure Act By Michelle Levin and Logan Abernathy
General The IRS’ APA Rulemaking Journey: There and Back Again By Michelle Levin, Logan Abernathy, and Ronald Levitt
General IRS 11th Circuit Decision – Penalty Approval by Supervisor Allowed at Any Time Prior to Assessment By Gregory Rhodes, Logan Abernathy, and Emily Ellis