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For the second year in a row, Congress produced no significant tax-related legislation after a bipartisan, bicameral agreement was blocked by certain Republicans in the Senate, followed by the usual limited action from Congress in an election year. The year also saw the legal challenges to Corporate Transparency Act and the regulations for beneficial ownership information reporting begin to work their way through the courts. Meanwhile, the Internal Revenue Service kept busy in a number of areas, including
launching Direct File, continued issues with the Employee Retention Credit, and implementing another delay in the 1099-K reporting threshold. The Supreme Court also announced a couple of decisions that will affect the tax community...
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