National Research Program (NRP) study on employment taxes will begin at the end of the month. The IRS will randomly select 2,000 taxpayers for employment tax examinations each year for the next three years. The examinations will be comprehensive in scope. Records pertaining to employment tax returns and issues will be subject to review during the examinations.

After declaring the 2009 Offshore Voluntary Disclosure Program a success, the IRS is poised to continue its enforcement of the offshore tax accounts, complex business entities, and tax evaders in 2010.

Under a recently proposed treasury regulation, the director of the IRS Exempt Organizations Division would be the official responsible for approving tax inquiries of churches.  Internal Revenue Code Section 7611 imposes special limitations on how and when the IRS may conduct civil tax inquiries and examination of churches.  The IRS may only initiate a church [...]