Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


2 New IRS Practice Units

2025-05-02

IRS Practice Unit

Yesterday the IRS published 2 new practice units. The new units include:

  1. Foreign Tax Redeterminations
  2. Failure to File the Form 3520/3520-A – Penalties

Tags: Other - IRS Practice Units, 901 Foreign Tax Credits, Form 3520 / 3520-A, 6048 Foreign Trusts