Category: EMPLOYMENT TAXES
The Defense of Marriage Act (DOMA), as enacted, had two-prongs, namely: Section 2 of the Act provided and still provides that no state need recognize same-sex marriages legally consecrated under the laws of another state....
The IRS today clarified its policy with regard to abatement of certain penalties for first time offenders. The policy was modified to clarify that relief applies only where the taxpayer is current with all tax filings and...