Treasury, IRS issue proposed regulations reflecting changes from the One, Big, Beautiful Bill to the threshold for backup withholding on certain payments made through third parties

IR-2026-03, Jan. 8, 2026 — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations that would revise the threshold for when certain third-party settlement organizations are required to perform backup withholding to comply with changes made in the One, Big, Beautiful Bill.

0 Comments

Whistleblower Office announces new digital Form 211

IR-2025-123, Dec. 19, 2025 — The Internal Revenue Service Whistleblower Office today announced that it is making it easier for whistleblowers to report tax noncompliance to the IRS with the launch of the new digital Form 211, Application for Award for Original Information.

0 Comments