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Withdrawal

IRS withdraws controversial charitable contribution substantiation regs

IRS withdraws controversial charitable contribution substantiation regs

IRS’s Substantiation Requirement for Certain Contributions; Withdrawal (Jan. 7, 2016). IRS has withdrawn proposed regs issued this past September that would have implemented an optional donee reporting procedure, authorized by Code Sec. 170(f)(8)(D), for substantiating charitable contributions of $250 or more. The regs had caused controversy because, even though the procedures contained in them were […]

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IRS withdraws regs on information reporting and backup withholding for QPCA Program

IRS withdraws regs on information reporting and backup withholding for QPCA Program

T.D. 9699, 10/24/2014; Reg. § 31.3406(g)-1, Reg. § 301.6724-1 IRS has issued final regs that remove, withdraw, and amend earlier regs on information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program, as well as references to it, and render obsolete a number of related rulings.IRS explained that because payment card organizations […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney