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Decades of underfunding and hiring freezes have thoroughly depleted the operations of the Internal Revenue Service, adversely impacting virtually every internal and external function. Recent and forthcoming reductions to the IRS have so severely hampered its ability to enforce tax laws to the point that the IRS and taxpayers must reevaluate long-standing norms about how tax compliance works.
By David D. Aughtry and John W. Hackney Can the Internal Revenue Service assert gift taxes 10, 20, 30 or 50 years later? You betcha, Red Ryder. Many clients file no gift tax returns if they believe they owe no gift tax. More remarkable, many in the transactional world believe reorganizations or even related party sales don’t require the parties to file gift tax returns.
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