... that the statute did not anticipate the impact of COVID-19 on small tax-exempt organizations’ ability to file; as such, the statute caused significant hardship to many tax-exempt organizations whose filing ability was interrupted by COVID-19. The paper further argues that the IRS could have done more to help tax...

.... With cryptocurrency technology developing faster by the week, a unified and simplified regulatory approach is the sensible roadmap for the Internal Revenue Service in its task to impose federal income tax. This paper proposes that by researching prior IRS guidance on unrelated issues and using preexisting precedent...