The Tax Cuts and Jobs Act (TCJA) was a major overhaul of the tax code, signed into law by President Donald Trump on Jan. 1, 2018. The Senate passed TCJA on Dec. 2, 2017, by a party-line vote of 51 ...
The IRS did not abuse its discretion in sustaining a taxpayer’s proposed levy for a tax liability the taxpayer had not properly challenged, the Tax Court held.