Suzanne Golshanara
Subscribe to Suzanne Golshanara's PostsSuzanne Golshanara focuses her practice on US and international tax matters. Read Suzanne Golshanara's full bio.
New USPS postmark rules may impact tax filings
By Suzanne Golshanara, Edward L. Froelich and Matthew J. Blaney on Feb 13, 2026
Posted In IRS Procedure, Tax Refunds
Effective December 24, 2025, the United States Postal Service (USPS) adopted final rules that revise how postmarks are defined and treated. These changes have important implications for taxpayers who plan to mail their tax returns and rely on postmarks to establish timely filing. Under the new framework, the USPS has clarified and, in some cases,...
Continue Reading
IRS roundup: January 21 – February 9, 2026
By Suzanne Golshanara, Edward L. Froelich and Matthew J. Blaney on Feb 11, 2026
Posted In Court Procedure Matters, IRS Guidance, Significant Court Decision, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for January 21, 2026 – February 9, 2026. January 26, 2026: The IRS released Notice 2026-9, which provides a one-year extension to make certain amendments to individual retirement arrangements (IRAs), simplified employee pension arrangements, and savings incentive match plan for...
Continue Reading
IRS roundup: January 13 – January 20, 2026
By Matthew J. Blaney and Suzanne Golshanara on Feb 3, 2026
Posted In IRS Guidance, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for January 13, 2026 – January 20, 2026. January 13, 2026: The IRS released Notice 2026-12, which provides the 24-month average corporate bond segment rates for January 2026, the yield curve and segment rates for single-employer plans, and the 30-year...
Continue Reading
IRS roundup: December 12, 2025 – January 12, 2026
By Matthew J. Blaney and Suzanne Golshanara on Jan 13, 2026
Posted In IRS Guidance, Penalties, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for December 12, 2025 – January 12, 2026. December 12, 2025: The IRS issued Treasury Decision 10042, which modified and clarified the Internal Revenue Code (Code) Section 892 rules. The Treasury Decision contains final regulations regarding the taxation of income...
Continue Reading
IRS roundup: December 15 – December 22, 2025
By Matthew J. Blaney and Suzanne Golshanara on Jan 6, 2026
Posted In IRS Guidance, Tax Reform, Tax Refunds
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for December 15, 2025 – December 22, 2025. December 15, 2025: The IRS issued Notice 2026-2, providing an update on weighted average interest rates, yield curves, and segment rates. The notice specifically focused on the corporate bond monthly yield curve,...
Continue Reading
IRS roundup: November 25 – December 10, 2025
By Evan Walters, Samuel F. Hamer, Edward L. Froelich, Michael J. Scarduzio, Matthew J. Blaney and Suzanne Golshanara on Dec 16, 2025
Posted In Court Procedure Matters, IRS Guidance, Significant Court Decision, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for November 25, 2025 – December 10, 2025. November 25, 2025: The IRS released Notice 2025-70, requesting comments on the implementation of a new individual tax credit under the newly enacted Section 25F under the One Big Beautiful Bill Act...
Continue Reading
IRS roundup: November 7 – November 24, 2025
By Evan Walters, Samuel F. Hamer, Edward L. Froelich, Michael J. Scarduzio, Matthew J. Blaney and Suzanne Golshanara on Dec 2, 2025
Posted In Court Procedure Matters, IRS Guidance, Significant Court Decision, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for November 7, 2025 – November 24, 2025. November 10, 2025: The IRS released Internal Revenue Bulletin No. 2025-46, which includes proposed regulations 109742-25. The proposed regulations would remove a rule in previous final regulations that uses the shareholders of...
Continue Reading
Tax consulting firm permitted to challenge final micro-captive reporting regulations
By Samuel F. Hamer and Suzanne Golshanara on Dec 2, 2025
Posted In Court Procedure Matters, Significant Court Decision, Trial Courts
Ryan, LLC v. Internal Revenue Service[1] is the latest example of success in overcoming procedural hurdles to challenge the validity of a US Department of the Treasury (Treasury) regulation. In a recent opinion, the US District Court for the Northern District of Texas held that: Ryan has standing to challenge the validity of the Treasury’s...
Continue Reading
IRS roundup: October 23 – November 6, 2025
By Evan Walters, Samuel F. Hamer, Edward L. Froelich, Michael J. Scarduzio, Matthew J. Blaney and Suzanne Golshanara on Nov 7, 2025
Posted In IRS Guidance, Penalties, Tax Reform
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for October 23, 2025 – November 6, 2025. October 23, 2025: The IRS issued frequently asked questions, addressing its revisions and updates to Form 1099-K following changes resulting from the One Big Beautiful Bill Act (OBBBA). The OBBBA retroactively reinstated...
Continue Reading
