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Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes"

In June, 2006 the Financial Accounting Standards Board issued Interpretation 48 of Financial Accounting Standard 109. This interpretation, known as “FIN 48”, is intended to eliminate inconsistency in accounting for uncertain tax positions in financial statements certified in accordance with U.S. GAAP. FIN 48 mandates new rules for recognition, de-recognition, measurement, and disclosure of all tax positions.

FIN 48 Policy and Field Guidance

IRS has determined that documents produced by a taxpayer and/or its auditors to substantiate the taxpayer’s uncertain tax positions in compliance with FIN 48 are included within the Service’s interpretation of Tax Accrual Workpapers and are therefore subject to the applicable policy of restraint.

Prior LMSB Initiative to Address Certain Implications of FIN 48

LMSB conducted an initiative to assist taxpayers in resolving uncertain issues on an expedited basis prior to the effective date of FIN 48. The expedited procedures were effective through March 31, 2007.