2023-09-25 FinCEN Issues Guide for Small Business CTA BOI Reporting
This week we look at:
FinCEN provides guide to small businesses for beneficial ownership reporting under the Corporate Transparency Act
Taxpayer cannot rely on the mailbox rule to prove timely mailing/filing of tax return, as §7502 is the sole way of proving timely postmark and get presumption of delivery
Impact of receipt of a CP2100/2100A notice on backup withholding
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A PDF with the slides and links to articles can be downloaded below: