2021-01-04 Statute of Limitations on Refunds for 2019 Returns

This week we look at:

• Final small business accounting method regulations issued

• User fee for estate tax closing letter proposed

• 3rd Circuit overrides Tax Court on notice of address change to IRS

• Due dates for claims for refund for 2020 returns

• FinCEN plans to add crypto-currency accounts to FBAR

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