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Tax Exempt and Government Entities (TE/GE) Division

IRS addresses 403(b) plans that exclude same-sex spouses from definition of “spouse”

IRS addresses 403(b) plans that exclude same-sex spouses from definition of “spouse”

IRS’s Tax Exempt and Government Entities Division Memo “Spousal Provisions in Internal Revenue Code § 403(b) Applications for Opinion and Advisory Letters” (Mar. 1, 2016). IRS’s Tax Exempt and Government Entities Division (TE/GE) has issued a memo to its employees on how to treat 403(b) pre-approved plan applications for opinion and advisory letters where the […]

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New procedures provided for revocation of exempt status; status modification no longer applies

New procedures provided for revocation of exempt status; status modification no longer applies

TEGE Memorandum: PATH Act – Impact on Revocations and Modifications of Exempt Status. To comply with the provision in the Protecting Americans from Tax Hikes (PATH) Act of 2015, a Tax-Exempt and Government Entities (TEGE) Division Memorandum has provided revised procedures under which all revocations of exempt status for organizations under Code Sec. 501(c) (regardless […]

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IRS releases draft of streamlined application for tax-exempt status

IRS releases draft of streamlined application for tax-exempt status

IRS has released Draft Form 1023-EZ (Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) and its draft instructions. The 2-page Form 1023-EZ is a shorter, less burdensome version of the regular Form 1023; it may be used if an organization meets specific criteria.  Click here for the Draft From […]

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Washington Alert – Bits ‘n Pieces – Realignment of TE/GE Division, TIGTA Warns of Huge IRS Phone Scam, Refunds of $760 Million Available, Tax-Exempt Status Applications Expected to be Approved

Washington Alert – Bits ‘n Pieces – Realignment of TE/GE Division, TIGTA Warns of Huge IRS Phone Scam, Refunds of $760 Million Available, Tax-Exempt Status Applications Expected to be Approved

Citing the need to “ensuure consistency and efficiency,” IRS last week announced its intention to realign legal and technical resources within its Tax Exempt and Government Entities (TE/GE) Division. The plan reportedly involves shifting certain personnel, including technical law specialists, to the purview of the Office of Chief Counsel. The agency noted that TE/GE has […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney