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Sep 6, 2015

Claiming Credits without an IRS Form 8609 - Guidance from the IRS Audit Guide

Claiming Credits without an IRS Form 8609 - Guidance from the Audit Guide   IRC 42(l)(1) requires that taxpayers complete a certification with respect to the first year of the credit peri...

Sep 2, 2015

HUD Final Rule on Streamlining the Portability of the Voucher Program, August 20, 2015

On August 20, 2015, HUD published a Final Rule in the Federal Register titled, "Housing Choice Voucher Program: Streamlining the Portability Process." This final rule amends HUD s regulations govern...

Sep 2, 2015

Section 42 Audit Guide- Techniques Used During Audit

Audit Guide Chapter 3- Techniques Used During Audit   The IRS audit process includes the accumulation of evidence for evaluating the accuracy of a taxpayer s tax return. Evidence includes...

Aug 23, 2015

The IRS Section 42 Audit Guide: How Tax Returns for LIHTC Properties are Analyzed for Audit Potential

How Tax Returns for LIHTC Properties are Analyzed for Audit Potential   The IRS 42 Audit Guide provides guidance for analyzing tax returns before contacting taxpayers to determine the spe...

Aug 17, 2015

HUD Moving Aggressively on Affirmatively Furthering Fair Housing

The Department of Housing and Urban Development (HUD) is moving forward aggressively with the departments new "Affirmatively Furthering Fair Housing" campaign to desegregate the country s primarily ...

Aug 16, 2015

Role of the IRS and State Agencies in Implementing the LIHTC Program

With the revision of the IRS Audit Guide for the Low-Income Housing Tax Credit Program, the IRS is providing a comprehensive examination of the requirements of the program. Chapter 1 of the Guide p...

Aug 14, 2015

Proposed Rural Housing Service Rule will Reduce Financial Reporting Requirements

On August 6, 2015, the Rural Housing Service (RHS) published a proposed rule in the Federal Register that will amend current regulations to change program requirements regarding financial reporting. T...

Aug 9, 2015

IRS Publishes Revised LIHTC Audit Guide - August 11, 2015

The IRS has published a revised Audit Guide for the Low-Income Housing Tax Credit Program, with a revision date of August 11, 2015. The Guide is intended to assist IRS examiners when auditing Partners...