Uncertainty about significant tax changes proposed in the Build Back Better bill require attention and action from taxpayers.

The IRS released a memorandum and FAQs to provide procedural guidance regarding R&D credit refund claims on amended tax returns.

The NTA (National Taxpayer Advocate) lists ten main problems encountered by the IRS that cause issues and delays.

National Taxpayer Advocate, Erin Collins, recommends the IRS pause automated collection notices. Congress may consider the recommendation.