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Home > Federal Tax Update Podcast > 2023-09-25 FinCEN Issues Guide for Small Business CTA BOI Reporting
Podcast: Federal Tax Update Podcast
Episode:

2023-09-25 FinCEN Issues Guide for Small Business CTA BOI Reporting
Category: Business
Duration: 00:46:02
Publish Date: 2023-09-23 21:37:00
Description:

This week we look at:

  • FinCEN provides guide to small businesses for beneficial ownership reporting under the Corporate Transparency Act
  • Taxpayer cannot rely on the mailbox rule to prove timely mailing/filing of tax return, as ยง7502 is the sole way of proving timely postmark and get presumption of delivery
  • Impact of receipt of a CP2100/2100A notice on backup withholding
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