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This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

This Snapshot discusses the holding in Rev. Rul. 89-87 about a plan that fails to timely distribute assets upon plan termination.

July 19, 2023 ¡ª Lohrasb ¡°Jeff¡± Jafari, the former Executive Vice President of Atlanta engineering firm, PRAD Group, Inc., has been sentenced for paying bribes to two City of Atlanta officials in exchange for steering city business worth millions of dollars to his company, paying bribes to a former DeKalb County, Georgia, official in an attempt to obtain county contracts, and evading over $1.5 million in taxes.

OK-2023-01, April 24, 2023 ¡ª Victims of severe storms, straight-line winds and tornadoes in Oklahoma from April 19 to April 20, now have until August 31, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

NY-2022-09 ¡ª Victims of severe winter storm beginning December 23, 2022, now have until April 18, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

GU-2023-01, May 24, 2023 ¡ª Victims of Typhoon Mawar in Guam beginning May 22, 2023, now have until Oct. 2, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

NMI-2023-01, May 24, 2023 ¡ª Victims of Typhoon Mawar in the Commonwealth of the Northern Mariana Islands beginning May 22, 2023, now have until Oct. 2, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

NM-2022-05, May 10, 2022 ¡ª Victims of Wildfires and Straight-line Winds beginning April 5, 2022, now have until August 31, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

NY-2022-08, December 2, 2022 ¡ª Victims of New York Severe Winter Storm and Snowstorm beginning November 18, 2022, now have until March 15, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

TN-2021-02, December 22, 2021 ¡ª Victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the IRS announced today.