Income Tax News

Introduction

On December 26, 2023, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pertaining to the clean hydrogen production credit (Clean Hydrogen Production Credit) under section 45V of the Internal Revenue Code (Code). The Proposed Regulations clarify several aspects of the Clean Hydrogen Production Credit by, among other things:

• Proposing definitions of several key operative terms used by section 45V of the Code, including: (i) “facility”; (ii) “most recent GREET model”; and (iii) “emissions through the point of production (well-to-gate)”;
• Providing that the coordination rule under section 45V(d)(2) of the Code, which generally disallows the Clean Hydrogen Production Credit for a facility that includes carbon capture equipment for which a credit is allowed to any taxpayer under section 45Q of the Code, generally would not apply to retrofitted carbon capture equipment meeting the 80/20 rule requirements under Treasury Regulation section 1.45Q-2(g)(5) if no section 45Q credit has been allowed to any taxpayer for such equipment;
• Establishing a facts and circumstances anti-abuse rule that would apply to taxpayers attempting to exploit the Clean Hydrogen Production Credit under wasteful circumstances, such as the production of qualified clean hydrogen that the taxpayer knows or has reason to know will be vented, flared, or used to produce hydrogen;
• Providing procedures that apply in determining lifecycle greenhouse gas emissions rates resulting from hydrogen production;
• Allowing energy attribute certificates (EACs), such as renewable energy certificates, to be considered under certain conditions in documenting purchased electricity inputs and assessing emissions impacts of electricity used in the production of hydrogen;
• Providing procedures for verification of qualified clean hydrogen production and sale or use required to claim the Clean Hydrogen Production Credit; and
• Elaborating on the impact of a modification or retrofitting of an existing facility.

Background

The Clean Hydrogen Production Credit is a technology-neutral credit for the production of clean hydrogen by a taxpayer at a qualified facility. The credit may be claimed during the ten-year period beginning on the date the facility is placed in service. To qualify for the credit, the production process must result in lifecycle greenhouse gas emissions not greater than 4 kilograms of CO2 equivalent per kilogram of hydrogen produced. For hydrogen production processes below that ceiling, the credit varies from $0.12 to $0.60 per kilogram of hydrogen produced, depending on the lifecycle greenhouse gas emissions resulting from the hydrogen production process through the point of production (well-to-gate). As with other IRA credits, the Clean Hydrogen Production Credit increases, up to $3 per kilogram of hydrogen produced, for taxpayers that meet prevailing wage and apprenticeship requirements. Section 45V of the Code requires that lifecycle greenhouse gas emissions must generally be determined for this purpose under the most recent Greenhouse gasses, Regulated Emissions, and Energy use in Transportation (GREET) model, developed by Argonne National Laboratory, or a successor model as determined by the Secretary of the Treasury.

Highlights of the Proposed Regulations

I. Proposed Definitions:

Proposed Regulation section 1.45V-1 would define several operative terms used within
section 45V of the Code. Notably, the term “facility” would be defined to mean a “single production line” used to produce qualified clean hydrogen. The phrase “single production line” would in turn be defined to include all components of property that function interdependently to produce qualified clean hydrogen. The Proposed Regulations would clarify that a facility would not include equipment used to condition or transport hydrogen beyond the point of production, or electricity production equipment used to power the hydrogen production process, including any carbon capture equipment associated with the electricity production process. This definition of the term facility should be helpful in applying the coordination rule under section 45V(d)(2), discussed below.

Treasury and the IRS would also clarify the meaning of two phrases that are critical to determining the applicable lifecycle greenhouse gas emissions rate. First, the Proposed Regulations stipulate that the phrase “most recent GREET model,” as used by section 45V of the Code, would be defined to generally mean the latest version of 45VH2-GREET developed by Argonne National Laboratory that is publicly available on the first day of the taxpayer’s taxable year in which the qualified clean hydrogen was produced. Additionally, the Proposed Regulations would define “emissions through the point of production (well-to-gate)” to mean the aggregate lifecycle greenhouse gas emissions related to hydrogen produced at a hydrogen production facility during the taxable year through the point of production. This phrase would include both (i) emissions associated with feedstock growth, gathering, extraction, processing, and delivery to a facility and (ii) emissions associated with the production process, inclusive of the electricity used by the facility and the capture and sequestration of carbon dioxide.

II. Coordination with Section 45Q:

Section 45V(d)(2) of the Code prohibits a taxpayer from claiming the Clean Hydrogen
Production Credit for clean hydrogen produced at a facility that includes carbon capture equipment for which the taxpayer also claims the carbon capture and sequestration credit under section 45Q of the Code (Coordination Rule). Section 1.45V-1(a)(7)(i) of the Proposed Regulations would define the term “facility” for purposes of section 45V to exclude equipment used to condition or transport hydrogen beyond the point of production, or electricity production equipment used to power the hydrogen production process. Accordingly, carbon capture equipment associated with conditioning, transportation, and electricity production can qualify for the section 45Q credit without impacting the section 45V credit for a clean hydrogen production facility.

Also in connection with the Coordination Rule, Proposed Regulation section 1.45V-2(a) would clarify that, if the 80/20 rule set forth in Treasury Regulation section 1.45Q-2(g)(5) is satisfied with respect to carbon capture equipment, and no new carbon capture and sequestration credit has been allowed for such equipment, then the unit of carbon capture equipment for which the 80/20 rule is satisfied will not trigger the Coordination Rule.

III. Anti-Abuse Rule:

In the preamble to the Proposed Regulations, Treasury and the IRS articulate a concern that if the cost of producing qualified clean hydrogen is less than the value of the Clean Hydrogen Production Credit, taxpayers may have an incentive to produce such hydrogen solely to exploit the credit, rather than for a productive use. To mitigate this concern, Proposed Regulation section 1.45V-2(b)(1) would make the Clean Hydrogen Production Credit unavailable if, under all of the facts and circumstances, the primary purpose of the production and sale or use of such hydrogen is to obtain the benefit of the credit in a manner that is wasteful.

Proposed Regulation section 1.45V-2(b)(2) would provide an example illustrating such wasteful production. In this example, the taxpayer produces qualified clean hydrogen at a cost that is less than the value of the Clean Hydrogen Production Credit, and intends to sell the hydrogen for a below-market price to a customer who the taxpayer knows or reasonably expects will vent or flare such hydrogen. Under these circumstances, Treasury and the IRS conclude that the primary purpose of the taxpayer’s production and sale of qualified clean hydrogen is to obtain the Clean Hydrogen Production Credit in a manner that is wasteful, and the credit should be disallowed.

IV. Emissions Rate Procedures & Provisional Emissions Rate:

The Proposed Regulations reiterate that the lifecycle greenhouse gas emissions rate for
purposes of the Clean Hydrogen Production Credit is determined using the “most recent GREET model,” as discussed above. Under Proposed Regulation section 1.45V-4(b), this determination must be made separately for each production facility, is to be made following the close of each taxable year, and must include all hydrogen production during the taxable year.

If the hydrogen produced by the taxpayer is produced at a facility that uses a production pathway not included in the most recent GREET model, the taxpayer may petition the Secretary of the Treasury for a provisional emissions rate (PER). Proposed Regulation section 1.45V-4(c) sets forth further guidance on this topic, including how to apply for a PER and the effect of obtaining a PER.

V. Use of EACs to Document Impact of Electricity Usage:

The Proposed Regulations would permit taxpayers to rely upon EACs with certain
specified attributes to determine and substantiate the impact of electricity used in the hydrogen production process on the taxpayer’s lifecycle greenhouse gas emissions rate.

Under section 45V of the Code, the lifecycle greenhouse gas emissions associated with electricity the taxpayer uses in the hydrogen production process impacts the taxpayer’s Clean Hydrogen Production Credit.1 If a clean hydrogen producer is connected to an electricity grid or to a specific source of generation that previously supplied other consumers, assessment of the taxpayer’s grid-related lifecycle greenhouse gas emissions can be difficult. EACs represent an exclusive claim to the attributes of a unit of energy, and verify that a certain unit of electricity was generated by a specific entity and has specific attributes. Purchasers of EACs can retire EACs to claim in a regulatory context that their electricity use was generated with the attributes associated with the EACs.

In determining its lifecycle greenhouse gas emissions rate, the taxpayer would be permitted under the Proposed Regulations to use certain EACs from low-greenhouse-gas electricity generators to account for the impact of the taxpayer’s electricity use under the most recent GREET model or in a PER. Notably, this would permit the taxpayer to identify the applicable facility’s use of electricity as being from a specified electric generating facility rather than from the regional electricity grid (which, in many cases, might increase the facility’s emissions beyond the 4-Kilogram-CO2e –per-Kilogram-of-hydrogen ceiling permitted under section 45V of the Code).

Taxpayers could only use EACs with certain specified attributes for this purpose under the Proposed Regulations. Such EACs would be required meet incrementality, temporal matching, and deliverability requirements set forth under Proposed Regulation section 1.45V-4(d)(3) to qualify. Renewable energy certificates meeting these requirements would qualify under the Proposed Regulations.

VI. Verification Regime:

Proposed Regulation 1.45V-5 would implement a verification regime to claim the Clean Hydrogen Production Credit. Among other requirements, the taxpayer would need to attach a verification report to its From 7210 (or successor form(s)) and include such report with its return for each qualified clean hydrogen production facility for each year in which it claims the Clean Hydrogen Production Credit. The verification report must be prepared by a “qualified verifier” under penalties of perjury. A qualified verifier must, among other things, generally be unrelated to the taxpayer and meet the active accreditation requirements under the Proposed Regulations.

VII. Modifications to Existing Facilities:

Generally, a qualified clean hydrogen production facility may generate Clean Hydrogen Production Credits during the 10-year period beginning on the date that the facility was originally placed in service. Section 45V(d)(4) of the Code enables taxpayers to modify facilities that are already placed in service to produce qualified clean hydrogen, and further permits such modified facilities to qualify for a new placed in service date under certain circumstances. Proposed Regulation section 1.45V-6 would, among other things, clarify that (i) the purpose of such modifications must be to enable the facility to produce qualified clean hydrogen, and (ii) a modification is made for such purpose if the facility could not, but for the modification, produce hydrogen with a lifecycle greenhouse gas emissions rate less than or equal to 4 kilograms of CO2e per kilogram of hydrogen.

Further, Proposed Regulation section 1.45V-6(b) would provide that an existing facility may establish a new placed in service date for purposes of section 45V of the Code if it is retrofitted to produce qualified clean hydrogen. To qualify, the fair market value of used property comprising the retrofitted facility must not be more than 20 percent of such facility’s total value (45V 80/20 Rule). The 45V 80/20 rule would apply to any existing facility, regardless of whether the facility previously produced qualified clean hydrogen, and regardless of when the facility was originally placed in service.

Next Steps

The Proposed Regulations would apply to taxable years beginning after December 26, 2023. Taxpayers may rely on the Proposed Regulations for taxable years beginning after December 31, 2022 and before the date final regulations are published in the Federal Register. Comments to the Proposed Regulations must be received by February 26, 2024.

1. As noted in the preamble to the Proposed Regulations, the U.S. Department of Energy has published a technical paper, Assessing Lifecycle Greenhouse Gas Emissions Associated with Electricity Use for  the Section 45V Clean Hydrogen Production Tax Credit, which was reviewed by Treasury and the IRS and informed development of the Proposed Regulations. This technical paper is available at Assessing Lifecycle Greenhouse Gas Emissions Associated with Electricity Use for the Section 45V Clean Hydrogen Production Tax Credit 508_EDITED (energy.gov).

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Originally Appeared Here

The Internal Revenue Service is not expected to meet the Treasury Department’s goal of scanning millions of tax returns by the end of the year, according to a new report, after having scanned less than 35,000 Form 1040 returns by the end of June.

The report, released Tuesday by the Treasury Inspector General for Tax Administration, pointed out that on Sept. 15, 2022, Treasury Secretary Janet Yellen set expectations for the 2023 filing season and the use of funds from the Inflation Reduction Act. Among those expectations was the IRS would automate the scanning of millions of individual paper tax returns.

The IRS has been pilot-testing various forms of scanning technology, including business tax returns, which seem to be further ahead than the 1040. The pilots are known as the Lockbox, Scanning as a Service (SCaaS), and Submission Processing Modernization (SPM).  The Lockbox initiative has scanned the most returns so far, according to the report: 503,988 of the Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Returns. That’s followed by 201,773 of the Form 941, Employer’s Quarterly Federal Tax Returns, in the Lockbox/SCaaS pilot, 34,826 of the Form 1040 individual income tax returns in SPM pilot, and 527 of the Form 709, Gift (and Generation-Skipping Transfer) Tax Returns, in the SCaaS pilot. But that still falls short of millions of returns, the report pointed out.

IRS headquarters in Washington, D.C.

Andrew Harrer/Bloomberg

“Even when considering the business tax returns that were scanned as part of the various pilots, the IRS still will not reach the Secretary’s expectation to scan millions of individual tax returns before the end of Calendar Year 2023,” said the report. “As of June 30, 2023, the IRS had scanned fewer than 35,000 paper-filed Forms 1040, U.S. Individual Income Tax Return.”

IRS officials told TIGTA they will start testing another scanning solution during the 2024 filing season, known as the Modernized Paper Processing System, which will combine artificial intelligence technology such as machine learning, with the IRS’s existing Service Center Recognition Image Processing System technology to scan tax returns directly into IRS tax processing systems.  

Centralized oversight of the IRS’s scanning efforts is crucial for selecting a scanning solution that will accomplish the IRS’s transformation goals, the report noted. Back in July 2020, when it set a digitalization strategy, the IRS recommended establishing a centralized office responsible for enterprise-wide governance, but as of this past June, the IRS has still not transitioned oversight of its digitalization efforts to this office. In July, IRS officials said a group within the Transformation and Strategy Office would be responsible for the digitalization efforts under the one of the agency’s strategic operating plan initiatives, which includes the digital processing of paper-filed tax returns. But the current tax return scanning pilots weren’t included as part of this initiative.   

TIGTA recommended in the report that the IRS’s chief transformation and strategy officer should evaluate the potential benefits, challenges and cost of each of the processes the IRS piloted when deciding which digital processing solution to implement for the 2025 filing season and beyond. Once a digital processing solution has been identified, the IRS should also develop a detailed plan with measurable milestones for implementing the solution before the start of the 2025 filing season, TIGTA suggested. The IRS agreed with both of TIGTA’s recommendations and plans to implement them prior to the start of the 2025 filing season. 

“We are committed to developing and adopting of technology in a results-driven environment,” wrote Kenneth Corbin, commissioner of the IRS’s Wage and Investment Division, in response to the report. “We continue to develop several scanning initiatives for modernization of individual tax return processing and digitalization of document storage. The IRS has cautiously limited the scale of scanning and digitalization projects to ensure the best long-term outcome for the agency and taxpayers.”

The rate of successful transmission to the electronic filing system among the various pilots has been close to 100%, he noted. Corbin is set to become the new chief of taxpayer service at the IRS under a new restructuring announced earlier this month by IRS Commissioner Danny Werfel.

Werfel spoke last month during an AICPA & CIMA tax conference about the work that the IRS was doing to improve its scanning technology with the extra funding from the Inflation Reduction Act to reduce the mountains of paper that used to pile up in IRS cafeteria tables. 

“Most sophisticated organizations today are operating in a world in which they’ve moved past paper and they’re in a completely digital environment, and that’s where we need to be,” he said. “So what are we using these Inflation Reduction Act funds on? We’re spending it on things like new modern scanners. I went out and visited our submission processing centers. We have scanners, but we don’t have enough with them. They’re really slow. They’re old, and they create images that are not NIST [National Institute of Standards and Technology] compliant, so we still have to retain the paper. But we haven’t had the funds previously to invest in them. Now we’re procuring much quicker modern scanning systems that allow us to convert paper to machine readable format at entry in our mailroom, so that we can flow through a digital environment. Just like we’re ending the era of hours of elevator music [on the phone line], we want to end the era of paper filling our cafeterias and our hallways. That lead to errors, misplaced returns and can lead to backlogs and slow processing. With a fully digital environment, we’ll have much more security, and much more certainty, less variability and be able to process things a lot faster.”

Originally Appeared Here

The IRS will distribute the Christmas Bonus From IRS 2023 to eligible Americans. Payments for Holiday Stimulus Checks 2023 will be made to US citizens in December. When the Stimulus Check 2023 Update is released, make sure to periodically check this post. In 2023, a large number of Americans will get the Holiday Stimulus.

One should verify their eligibility for the New One-Time $2,000 Stimulus Check for Seniors before getting it. Started on December 4, 2023, those who are eligible for social assistance payments will receive a 100% Christmas Bonus. The Christmas Bonus will be paid to you between December 5, 2023, and December 22, 2023.

Christmas Bonus From IRS

New One-Time $2,000 Stimulus Check 2023 give seniors much-needed support who could be struggling financially as a result of the ongoing epidemic. The government of USA has taken steps to make sure that our older people receive the assistance they require because it understands how important it is to support them during these trying times.

The government is assisting seniors receiving VA, SSI, and SSDI benefits by giving them Christmas Bonus 2023 stimulus checks to help with some of the financial difficulties they may be bearing. In addition to offering prompt assistance, this support recognizes the significant contributions that older citizens have made to our society. As we move through these difficult times, it is imperative that we do not lose sight of the importance of our older folks’ financial stability and well-being.

$2200 Stimulus Checks on Christmas

Christmas 2023 Payments

Holiday Stimulus Checks

$1751 Food Stamps Checks

$2000 Christmas Bonus for Seniors 2024 Details

Article Topic	USD 2000 Christmas Bonus From
Country	America
Name of Department	Internal Revenue Service
Payment Schedule	December 5, 2023, to December 22, 2023
Beneficiaries Age	65 and above
Category	Government Aid
Amount	USD 2000
Official Website	irs.gov

Eligibility for Christmas Bonus December 2023

Monthly payouts under the Social Security Expansion Act would increase by $2,000 for those who are now receiving benefits or who will turn 62 in 2023. The Old Age Safety Net is a project designed to help older Americans who are struggling financially by offering much-needed financial support.

If a family’s adjusted gross income (AGI) is USD 150,000 for married couples filing jointly, USD 75,000 for single people, or USD 112,500 for heads of household, they are eligible for help. There is no need for action on the part of veterans, those 65 years of age or older, or those receiving social assistance as they are automatically qualified for the stimulus.

New One-Time $2,000 Stimulus Check for Seniors

In the US, stimulus checks 2023 have evolved into an essential lifeline for seniors receiving VA, SSDI, and SSI payments. The $2000 stimulus check payment 2023 is intended to give seniors in the US receiving SSI, SSDI, and VA benefits instant access to financial assistance. It also seeks to boost the economy as a whole by giving those over 65 direct access to much-needed capital.

The GDP has increased and the unemployment rate has decreased mostly as a result of stimulus checks. In light of the ongoing economic hardships, seniors around the country are currently eagerly anticipating further information regarding their eligibility for a $2000 stimulus grant. Due of rising living expenses and the financial challenges that many seniors confront, this has become a hot subject. 

Stimulus Check 2023 Update for Senior in USA

• For some, 2023 was a difficult year to be an elderly American citizen. Considering the COVID-19 pandemic’s financial pressure and growing inflation rates, further assistance for seniors might be quite beneficial. Housing, food, medical costs, and other necessities can be partially met with a USD 2000 contribution.
• A formal source, such as the IRS or Congressional leaders who are in charge of crafting and adopting the relevant legislation, would be the best place to get information on the real allocation of stimulus funding for seniors, even though the proposal has attracted political and public attention.
• It’s critical for those receiving VA, SSDI, and SSI payments to keep informed by visiting official government websites and reliable news sources. They should also be on the lookout for possible stimulus check frauds and other scams.

$3487 Snap Checks

$3,627 SSDI Checks

$248/Day Checks Approved in December

$1200 Monthly Stimulus Checks

Stimulus Check for Senior Americans in December 2023

• The corona epidemic in USA gave the the stimulus check idea. The government wanted to help its citizens specially seniors . The amount of money is determined by the child, family, joint filer, or single filer. Payments in cash in advance depend upon the beneficiaries’ compliance.
• The strategy for seniors on VA, SSDI, and SSI has been offered by Internal Revenue Service personnel. The applicants’ relevance will be taken into account by the officials based on their eligibility.
• If they are above 65, American citizens have begun receiving payments under the stimulus check program. Senior Citizens will get a $2000 monthly stimulus check, with direct deposits being accepted as payment method. You can find all the information about the Stimulus Check for Senior Citizens Payment Amount 2023 via this page. The Stimulus Check for Seniors residents Payment Amount will be disbursed to residents as a source of financial stability for the elderly via direct deposits.

Originally Appeared Here

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Originally Appeared Here

Internal Revenue Service Commissioner Danny Werfel today announced plans for a new leadership structure at the agency, a step designed to reflect new transformation goals and update the top of the organization chart for the first time in two decades.

The new organizational structure will feature a single deputy IRS Commissioner, instead of two. And four new IRS chief positions will oversee taxpayer service, tax compliance, information technology and operations. The changes will streamline operational efficiencies and align with major transformation work underway at the agency through the Inflation Reduction Act funding.

“With transformation work continuing to accelerate at the IRS, this is the right time to make these organizational adjustments that will support the agency’s improvements for taxpayers and provide the flexibility needed to add efficiency and expand collaboration across the agency,” Werfel said. “Many foundational changes in tax administration have occurred since the last major IRS organizational change, and this new alignment will help us in our ongoing transformation work to modernize the nation’s tax system. This will improve our leadership model and streamline our internal processes for the benefit of taxpayers, the tax community, our employees and ultimately the nation.”

The changes are anticipated to be put in place in early 2024. Werfel emphasized that the leadership changes would not immediately impact the vast majority of IRS employees or their day-to-day work, just the reporting structure for these top positions. The IRS will be working with Congress, NTEU and others as plans progress on the changes.

The current IRS leadership structure dates back to 2000, when the agency recentered operations around taxpayer segments following enactment of the IRS Restructuring and Reform Act of 1998. Minor organizational changes were put in place in the years that followed, including adding a second IRS deputy Commissioner in 2003 to oversee operations support.

The new organizational structure reflects years of effort at the IRS. The roots of this change date to the Taxpayer First Act Report to Congress in January 2021 and are contained in the new IRS Strategic Operating Plan released this April. Werfel noted this change is a logical step for the agency given recent history and the rapid pace of Inflation Reduction Act work.

“Our transformation work and previous reviews highlight how the current structure limits our ability to operate as an integrated organization with shared goals,” Werfel said. “The entire landscape around tax administration – including the economy, tax laws and technology — have undergone major changes since the last IRS reorganization. The new structure will help the top leadership to work together to drive faster and more effective progress. It’s critical we deliver for taxpayers and the nation as we work to make important improvements at the IRS.”

IRS moves to single Deputy IRS Commissioner model; O’Donnell to serve in role

A key change in the new organizational structure is shifting to a single deputy IRS commissioner model. Werfel noted a similar approach has worked successfully both inside and outside government, and also reflects the model used at the U.S. Treasury.

The adjustment provides more specialization at the top of the IRS organization chart than the current two deputy commissioner model and reflects the importance of emerging priorities in the transformation work. The deputy commissioner for Services and Enforcement oversees both the nation’s tax season and all of the IRS tax compliance work. The deputy commissioner for Operations Support handles both the information technology functions as well as other critical mission support areas.

Werfel noted the new structure – with four chiefs reporting to the agency’s top leadership — will strengthen the senior team’s oversight capability and provide new flexibility with virtually no impact on IRS employees.

“This new governance model better supports the agency’s mission as well as giving heightened importance to these four key areas of taxpayer service, tax compliance, IT and operations,” Werfel said. “These are critical areas we need to focus on, and this structure will reflect those priorities.”

The new IRS deputy commissioner role will be filled by Doug O’Donnell, currently the deputy commissioner for Services and Enforcement. O’Donnell, who served as acting IRS Commissioner from November 2022 through March 2023, has spent more than 37 years at the IRS in a variety of roles. Prior to becoming Deputy Commissioner for Services and Enforcement in 2021, Doug served as the commissioner of the IRS Large Business and International (LB&I) Division for nearly six years. He joined the IRS in 1986.

New IRS Chief roles to be filled by Corbin, Maloy, Uppal, Krause

Reporting to O’Donnell will be four new IRS chief positions and IRS Online Services. O’Donnell and the four chief positions will work closely with Werfel:

Chief, Taxpayer Service. Ken Corbin, the current IRS Wage and Investment (W&I) commissioner, will lead this group. The new Taxpayer Service area will include many of the major taxpayer functions currently handled by Corbin’s W&I organization, including handling the filing season work and taxpayer-facing operations including toll-free operations, tax return processing centers, Taxpayer Assistance Centers and tax forms, taxpayer correspondence and publication development.

For more than three decades at the IRS, Corbin has served in many different roles with serving taxpayers as a key component. Corbin began his IRS career in 1986. During his career, Corbin has acquired an extensive background in campus operations from 10 years in Submission Processing, three in Accounts Management, six in Compliance Services, three in the Taxpayer Advocate Services as well as numerous executive assignments across the agency.

“This new position will continue to give attention on taxpayer service as a top priority at the IRS,” Werfel said. “Improving our services to taxpayers – whether through tax processing, on the phone, on-line, in-person or other ways – is a foundational goal of our transformation work.”

Chief Taxpayer Compliance Officer. Heather Maloy, currently the IRS chief of staff, will serve in this new role overseeing IRS compliance work. In this position, Maloy will oversee IRS compliance operations including in LBI, the Small Business/Self Employed division, the Tax Exempt and Government Entities division, IRS Criminal Investigation, the Office of Professional Responsibility, the Return Preparer Office and the Whistleblower Office.

Maloy has held a number of roles at the IRS and in private practice. Among her previous leadership positions at the IRS, Maloy served as the LBI Commissioner as well as Associate Chief Counsel for both the Income Tax & Accounting and Passthroughs & Special Industries Divisions and Assistant to the Commissioner.

With Maloy moving into this new position, Jonathan Warsh, who currently serves as Senior Counselor to the IRS Commissioner, will serve as Acting IRS Chief of Staff.

Werfel noted that creating this new compliance chief position serves as a critical step given the agency’s focus on ensuring fairness in the tax system and increasing focus on non-compliance among higher-income taxpayers, partnerships and corporations.

“Compliance is an area where the IRS will be focused on during transformation work. Having a single leadership role focused on this will help our efforts going forward in this critical area for tax administration,” Werfel said.

Chief Information Officer. Rajiv Uppal will serve in this role when he joins the IRS in 2024. The IRS announced his selection in November. He currently serves as the Director of the Office of Information Technology and Chief Information Officer for the Centers for Medicare and Medicaid Services (CMS), part of the U.S. Department of Health and Human Services (HHS). He brings more than 25 years of information technology expertise to the IRS from both the public and private sectors.

The new chief position will include the current IRS information technology division, which is currently led by IRS’ Chief Technology Officer and Acting Chief Information Officer, Kaschit Pandya.

“Our work in the technology arena is critical to our current work on everything from filing season to our phone lines and our online tools,” Werfel said. “And we must continue to make foundational improvements in this area to ensure the success of our transformation work and bringing new tools to help taxpayers. Creating this position will be critical to making sure information technology works closely with our business units and our transformation teams to create successes for taxpayers and the tax system, now and in the future.”

Chief Operating Officer. Melanie Krause will serve in this new position. Krause joined the IRS in October 2021 in her current role as the Chief Data & Analytics Officer where she also leads Research, Applied Analytics and Statistics (RAAS). Krause serves as co-lead of the Data and Analytics Strategic Integration Board, where she works to advance areas of strategic importance to the agency, including using AI and other advanced analytics. Krause also served as Acting Deputy Commissioner for Services and Enforcement from November 2022 to March 2023 and has worked at the Government Accountability Office and the Department of Veterans Affairs Office of Inspector General.

Offices under the Chief Operating Officer include the Human Capital Office; the Chief Financial Office; Procurement; Facilities Management and Security Services; Privacy Governmental Liaison and Disclosure; RAAS; the Risk Office and others.

“The operating chief function will continue working to expand and enhance these vital areas at the IRS and to tax administration and work closely with the IRS business units to support our tax administration goals,” Werfel said. “This alignment will allow the chief operating officer to fully focus on these high priority areas in ways that we were unable to under the old structure.”

Originally Appeared Here

Gov. Gretchen Whitmer announced on Thursday that Michigan families will receive working families tax credit checks ahead of schedule, beginning Feb. 13, 2024.

The administration is taking steps to send Working Families Tax Credit checks – which are on average $550 – to more than 700,000 Michigan households. The new checks are part of $1 billion in tax cuts that Whitmer signed into law earlier this year, including a bill from Sen. Kristen McDonald Rivet (D-Bay City) to raise the state’s federal match of the Earned Income Tax Credit from 6% to 30%. 

“Research shows that families mostly use their refunds to pay for necessities like food and childcare, or to pay for advanced education or training,” McDonald Rivet said. “Every child and hard-working family deserves stability and I firmly believe we’re delivering that.

“Having championed the Working Families Tax Credit expansion for years, building and working with an extensive coalition to get it passed, it’s gratifying to know our working families who need this the most will finally be getting this relief.”    

What is the Working Families Tax Credit? 

In March, Whitmer signed legislation increasing the Michigan Working Families Tax Credit match of the federal Earned Income Tax Credit to 30 percent. This expansion will deliver an average combined tax refund of $3,150 to 700,000 families, directly impacting nearly one million children – almost half the kids in Michigan. 

“Michiganders needed us to go big and we did,” McDonald Rivet said. “Expanding this tax credit from 6% to 30% was my day one priority because I knew how meaningful it would be. Families hit hardest by inflation will get an average of $3,150 back in their pockets from the combined credits.” 

Beginning Feb. 13, the State of Michigan will mail checks to Michigan families who qualified for the Working Families Tax Credit as part of their 2022 tax return. The checks will be the difference between the 6% tax credit Michiganders received on their tax return and the 30% that is owed to them under the new law. Based on data from last year’s returns, Michiganders should expect to receive an additional $550 on average.  

Why are Michiganders receiving additional checks? 
While the expanded state match takes effect in 2024, the legislation applies retroactively to 2022, meaning eligible Michiganders can receive both an additional check from their 2022 tax return and receive the full 30% tax credit on their 2023 tax filing when they file next year. 
 
Eligible Michiganders should still apply for the expanded tax credit if they met the criteria in 2023. It is possible for Michiganders to receive both the additional Working Families Tax Credit check from their 2022 tax return and also receive the full 30% tax credit on their 2023 tax filing when they file next year. 
 
How do Michiganders receive their checks? 
The Department of Treasury will automatically process checks for Michiganders who submitted their 2022 tax return and confirmed eligibility for the additional state credit. Checks will be mailed on a rolling basis as soon as they are printed. It is estimated to take between five to six weeks to print and distribute all payments.  
 
Eligible Michiganders do not need to submit any additional paperwork to receive the tax credit. However, if an individual has moved frequently or recently and has concerns about their address accuracy, Michiganders can manually update it on the Michigan Department of Treasury – Taxes webpage.
 
Michigan Earned Income Tax Credit  
The Michigan Earned Income Tax Credit for Working Families (Michigan EITC) is a tax benefit for working individuals with income below a certain level. The Michigan EITC provides a tax credit up to $2,080 for tax year 2022 and $2,229 for tax year 2023. The eligible credit amount depends on several factors – including income, filing status, number of “qualifying children”, and disability status. 

According to data compiled by the Michigan League for Public Policy, 22,207 households in Senate District 35 received the EITC in 2019. The quintupled tax credit will benefit nearly 30,000 kids and uplift 718 families out of poverty in McDonald Rivet’s district. 

Originally Appeared Here

The IRS has rescinded some criminal summonses from its crackdown on Malta pension plans, raising questions about whether the agency is backing off or retooling its aggressive campaign targeting the offshore tax schemes.

Three attorneys interviewed by Bloomberg Tax said more than 30 of their clients had received a withdrawal letter last week. The IRS declined to comment.

It’s not clear whether the withdrawal letters represent a revision to the investigation’s focus into the potentially abusive schemes. If so, it would be a striking reversal after the agency sent out hundreds of summonses in June-bsp-article-citation> to wealthy Americans sheltering assets in Malta and their advisors.

Fernando Juarez, an attorney with Freeman Law in Frisco, Texas, speculated IRS Criminal Investigation may have decided to drop summonses targeting taxpayers investing in Malta plans and concentrate on promoters of the tax schemes.

“The government is not leaving this,” he said. “I think they are going to pursue the principal actors, and those would be the promoters and anyone getting taxpayers to engage in these types of schemes.”

A letter announcing the rescinded summons, obtained by Bloomberg Tax, states that the agency’s June demand for information had been withdrawn and advised, “do not take further efforts to comply with the summons referenced above.”

The brief letter, dated Dec. 4, specifies the agency hasn’t used any information or records collected by IRS Criminal Investigation, adding physical records will be returned and “any electronic responsive records have been destroyed.” The letter, signed by IRS Criminal Investigation special agent Brian Visalli, gives no rationale or legal basis for the agency’s decision, but advises taxpayers to retain any records responsive to the summons “as you may receive subsequent legal process for those records.”

Malta retirement arrangements have appeared on IRS’s “dirty dozen” list of potentially abusive tax scams for more than two years. In tandem with the issuance of criminal summonses in June, IRS proposed a rule characterizing Malta plans as “listed transactions”—improper tax avoidance strategies requiring higher levels of disclosure to the government.

The agency’s new posture was greeted with a sigh of relief from Malta plan promoters, who had spent four months fearing criminal tax fraud charges for themselves and their clients.

“It’s the best news I’ve had all year,” said one prominent wealth adviser, who received a withdrawal letter. “Now all the money I was going to spend on attorneys fees next year can go towards Christmas presents.”

New Focus?

Former IRS commissioner Charles Rettig said any adjustment to the criminal probe wouldn’t affect the current pattern of civil audits. “Withdrawing the Summons’ does not translate, at least not yet, into walking away from civilly examining the transaction,” he said in an emailed message.

But Dennis Ventry, a professor at the University of California-Davis School of Law and former chair of the IRS Advisory Council, questioned whether IRS had essentially “bowed to its critics,” and walked away from a potential criminal fraud that costs the government “more than half a billion dollars.”

“If the service determined the summonses were improperly served, then it had to rescind them to avoid tainting any subsequent investigation or prosecution,” he said. “But if it bowed to a bunch of criticism from white-shoe law firms that were inexplicably concerned about pensioners and 401k retirees improperly receiving summonses, then something may still be rotten in the state of Malta.”

The withdrawal letters come one month after Bloomberg Tax published a broad examination of the marketing of Malta pension plans by a small group of wealth advisers and law firms. The tax schemes assert ambiguous language in a tax treaty with the tiny Mediterranean island nation of Malta and permit millionaires and billionaires to park assets in secretive retirement accounts without the limitations and tax consequences embedded in domestic IRAs.

‘Incredibly Difficult Criminal Case’

Bryan Skarlatos, a partner in the New York office of Kostelanetz, confirmed several of his clients received withdrawal letters, adding he’s certain “many, many more” were distributed by IRS. Skarlatos characterized the action as “a recognition that the summonses were improperly issued” and a decision to “focus the criminal investigation more narrowly while allowing many of the civil audits to proceed.”

Tom Cullinan, a shareholder in the Atlanta office of Chamberlain Hrdlicka and a harsh critic of the IRS in the Malta investigation, said “most,” if not all, of his clients had received withdrawal letters. While the letters don’t specify the agency’s motivations, Cullinan suspects Criminal Investigation concluded it wouldn’t be able to demonstrate criminal fraud because the tax controversies boil down to technical interpretations of a treaty.

“I just think it’s an incredibly difficult criminal case,” said Cullinan, who served as acting IRS chief of staff to former commissioner Rettig. “They could have people with some special facts, something unique going on that I don’t know anything about. But generally speaking, I didn’t see any criminality there. So I was glad to see the summonses withdrawn. I hope they did it for the right reasons.”

Dallas tax controversy attorney Josh Ungerman, who has “quite a few” Malta plan clients, said all of them had received withdrawal letters. Ungerman, a partner with Meadows Collier and a former IRS trial attorney, said he believes IRS contacted both taxpayers and at least some Malta plan promoters.

Ungerman said it’s entirely possible IRS plans to toss the criminal investigation to the Department of Justice and focus exclusively on a handful of high-profile Malta plan promoters. Criminal tax cases are prosecuted by either the Tax Division of the Justice Department or the Office of the United States Attorney, which would convene a grand jury and possibly issue criminal indictments.

“I think it means either they intend to empanel a grand jury, or have empaneled a grand jury, in the parallel investigation,” Ungerman said. “It would be nice if the IRS shut down the entire inquiry, but I don’t think that’s going to happen.”

Cullinan specifically faulted the agency for using its authorities to conduct a fishing expedition, netting information about qualified rollovers from UK pensions, which aren’t illegal. Summonses targeting these “QROPS” transactions, he said, wouldn’t yield any relevant information to the investigation.

“I have been pretty critical of IRS CI about the way they went about this particular investigation—the scope,” Cullinan said. “It included a number of people, who frankly should not have been included.”

Ventry, the California law professor, said IRS shouldn’t back down if it has reasonable evidence of fraudulent conduct.

To the extent the agency’s information demands might have been “over-inclusive,” Ventry said the IRS could and should issue a narrower batch of summonses targeting the individuals and the conduct of greatest concern. He called the criticism over QROPS transactions a “chum-in-the-water” argument, designed to obscure a costly tax avoidance scheme benefiting a few hundred Americans.

Originally Appeared Here

The Internal Revenue Service’s Independent Office of Appeals hopes to improve both taxpayer service and the experience of its workforce next year.

The Appeals office posted a focus guide Friday laying its main priorities for fiscal year 2024. The Taxpayer First Act of 2019 renamed the IRS Office of Appeals as the Independent Office of Appeals, but it has nevertheless remained mostly controlled by the IRS. Its mission is to resolve tax disputes in a fair and impartial manner without the need for litigation.

Now the increased funding from last year’s Inflation Reduction Act is giving the Appeals office more money and a set of strategic priorities that include improving taxpayer service and modernizing the agency’s antiquated technology, along with enhancing employee engagement as the IRS faces a wave of retirements and the need to recruit replacements.

“Investing in our workforce is one of our top priorities,” wrote IRS Appeals chief Andy Keyso and deputy chief Liz Askey in the two-page document. “Building an engaged and collaborative team of properly equipped personnel is the key to how we’ll meet our mission to America’s taxpayers. We’re excited about our robust recruiting efforts to attract strong candidates to Appeals and new streamlined hiring procedures that allow us to hire more quickly than in the past. We’re starting the year strong, and we thank all of you who have raised your hand to serve as recruiters, on-the-job instructors, mentors and trainers for these new hires. Your efforts are critical to developing our well-equipped and high-performing workforce.”

The Internal Revenue Service headquarters in Washington, D.C.

Samuel Corum/Bloomberg

In addition to expanding the workforce, the Appeals office plans to focus on the experience of its existing workforce, asking for input on the “employee experience” in Appeals and what more can be done to provide opportunities for employee engagement and development, as well as recruitment and retention. 

The Appeals office hosted a series of “Art of the Conference” training sessions this past year for employees who work with taxpayers to remind employees to give taxpayers the opportunity to be heard, to operate with a high degree of professionalism, and to apply the law impartially. The office also kicked off fiscal year 2024 with a “Practitioner Perspectives” panel discussion to discuss the hazards of litigation. It plans to continue these programs so taxpayer interactions with the Appeals office can be a more positive and productive experience. 

Initiatives include promoting digital platforms to improve how taxpayers communicate with the Appeals function, promoting paperless processes and other modernization efforts, helping taxpayers achieve tax certainty earlier in the dispute resolution process, expanding access to in-person conferences and promoting video conferences for taxpayers who don’t live near an Appeals office, and collaborating with the tax practitioner community on continuing education opportunities for the Appeals workforce.

“Appeals’ participation in IRS transformation and modernization efforts is critical to effectively and efficiently serving taxpayers,” said Askey in a statement Friday. “By leveraging technology, we can reduce cycle time and improve both the taxpayer and employee experience.”

In accordance with the IRS’s paperless processing initiative, Appeals is trying to make it easier for taxpayers to communicate digitally. It now includes information about secure messaging in letters to taxpayers and will continue efforts to ensure taxpayers can conveniently communicate about their cases.

At its Practitioner Perspective series this past year, tax practitioners offered insights alongside Appeals employees on panels. Recordings of the common penalties and international information reporting penalties discussions are available online. 

The Appeals office is focusing on resolving cases at the earliest stage possible. In fiscal year 2023, the IRS asked for public input to improve the dispute resolution programs.

“The IRS is focused on transforming the agency to resolve taxpayer disputes with legal certainty at the earliest possible stage,” said Keyso in a statement. “We’re looking forward to restructuring the alternative dispute resolution process this year to help achieve that objective, and we look forward to continuing to provide taxpayers an impartial administrative forum for resolving tax disputes without litigation.”

Originally Appeared Here

• Hunter Biden allegedly received a staggering $4.9 million from his ‘sugar brother’ Kevin Morris, much more than the previously reported $2.8 million 
• IRS agent Joseph Ziegler revealed the shocking figure at a House Committee hearing on Tuesday 
• It comes as Republicans near a vote on an impeachment inquiry into President Biden’s role in his sons foreign dealings 

Hunter Biden received a staggering $4.9 million from his ‘sugar brother’ Kevin Morris, an IRS Whistleblower has claimed. 

Lawyer Kevin Morris allegedly loaned the President’s son millions of dollars after the pair met at a campaign fundraiser in December 2019. 

IRS agent Joseph Ziegler declared the shocking figure with additional documentation on Tuesday with the House Ways & Means Committee as Hunter faces two charges of tax evasion. 

Morris, a Hollywood lawyer who made a fortune from a South Park TV deal, was dubbed Hunter’s ‘sugar brother’ after he reportedly paid off up to $2.8 million of the First Son’s tax bill in an attempt to placate prosecutors.  

The new figures alleged by Ziegler are a substantial increase on previous reports.

Hunter Biden received a staggering $4.9 million from his ‘sugar brother’ Kevin Morris, an IRS Whistleblower has claimed In July Hunter visited Morris at his Pacific Palisades home where the lawyer was photographed appearing to smoke from a bong Morris (pictured), a Hollywood lawyer who made a fortune from a South Park TV deal, has been dubbed Hunter’s ‘sugar brother’

It comes as House Republicans near an expected vote to authorize an impeachment inquiry into President Biden for his alleged role in Hunter’s foreign dealings. 

Ziegler, who investigated Hunter’s taxes for five years before he was removed from the case this year, provided legislators with further documents including an email on Tuesday dating to February 2020.

The communication reportedly reveals how less than two months after they met, Morris was contacting accountants on Hunter’s behalf and warning them to work quickly to avoid ‘considerable risk personally and politically.’

Ziegler claimed Hunter’s income from Morris, at least some of it described as loans,  reflected Hunter’s alleged practice of trying to avoid paying taxes on other income by describing it as loans.

‘Hunter appeared to follow a pattern of attempting to avoid paying taxes on relevant income. This first started with Hunter not reporting the [Ukrainian gas company] Burisma income in 2014 and allegedly falsely claiming that it was a loan to him,’ Ziegler said in his statement.

‘He, again, tried to claim the millions in [Chinese] income earned from Hudson West III was a loan to him, which was refuted by the evidence and was not allowed by his tax accountants’ he explained. 

Adding: ‘This continued into 2020, 2021 and 2022, in which Hunter received approximately $4.9 million in payments for personal expenses, again in the form of a loan and gift from Democratic Donor Kevin Patrick Morris.’

A Los Angeles grand jury reportedly is considering tax charges against Hunter, the New York Post reported. 

IRS agent Joseph Ziegler declared the shocking figure with additional documentation on Tuesday with the House Ways & Means Committee Morris pictured alongside celebrity friends actor Courtney Cox and songwriter Johnny McDaid

In July Hunter visited Morris, who also bought several pieces of Hunter’s art, which has prices up to $500,000, at his Pacific Palisades home where the lawyer was photographed appearing to smoke from a bong.

While Hunter was at the house, Morris was snapped on a balcony in plain view of the public street appearing to huff from a white bong, in photos exclusively obtained by DailyMail.com.

It is not clear what substance was in Morris’s bong, and recreational marijuana use is legal in California. 

Biden’s son currently faces three felony charges that carry a maximum combined 25 years incarceration and $250,000 fine.

The first count is for lying on a 2018 gun purchase form that he was not an illicit drug user, and has a top sentence of 10 years. The second count is for lying to the gun store about it, which could net him up to five years. The third is for possessing the firearm while being an addict, which could land him another 10 years.

Despite hiring top lawyers, they may have a tough time fighting the facts of the case.

In Hunter’s 2021 memoir, Beautiful Things, he admitted to his continued ‘full-blown addiction’ to crack cocaine in 2018 – the period he bought the Colt Cobra 38SPL revolver.

The federally required Firearm Transaction Record for the purchase asks: ‘Are you an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other controlled substance?’

Hunter ticked the box for ‘no’ on the form, obtained by DailyMail.com.

The charges against him were set to be held over as part of a plea deal Hunter struck with prosecutors, in which he would admit to tax crimes for deliberately failing to file and pay his tax bill on millions of dollars of income.

But under scrutiny from a federal judge in July, the plea deal spectacularly fell apart in the courtroom over a controversial clause that would give him blanket immunity for other offenses.

Abbe Lowell, Hunter’s hotshot DC lawyer, has suggested that he may challenge the charges on constitutional grounds related to the second amendment.

Originally Appeared Here

New cases

New cases filed in Mahoning County Nov. 20 to 22:

ALLSTATE FIRE AND CASUALTY INSURANCE COMPANY vs. ROYAL A. MCCONAHY, complaint

ANADELY MARGARITO RIVERA et al. vs. CHALSIE RIGGLEMAN et al., complaint

ARS RECYCLING SYSTEMS 2019 LLC vs. JAMAC PAINTING AND SANDBLASTING LTD., complaint

YOUNGSTOWN REGIONAL INCOME TAX AGENCY vs. PATRICIA ARROYO AND JAVIER ARROYO, complaint

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. AGNES KOVACH NEXT OF KIN et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. CANUS INVESTMENTS GROUP LLC et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. HALANA PEREZ et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. JASON BURK, complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. JOSEPH G. MARUSKIN NEXT OF KIN, complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. LANNIE M. TUREK et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. LEOPOLDO T. PRIETO et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. MAYNARD E. TALLY NEXT OF KIN et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. MICHAEL E. MORGAN NEXT OF KIN AND HOUSEHOLD REALTY CORPORATION, complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. OPERATION HOPE 22 INC. et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. ROLAND BROTHERS et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. SUKHWINDER KAUR et al., complaint for collection of delinquent taxes

MAHONING COUNTY TREASURER DANIEL R. YEMMA vs. TIM SOKOLOFF et al., complaint for collection of delinquent taxes

DAVID J. BETRAS vs. GREAT LAKES BRIG LLC AND GREAT LAKES BRIG LLC DBA ERIE MARINE BOATS, complaint

DAVID L. BROWN vs. COLUMBIANA FOODS INC. AND BWC, notice of appeal

DISCOVER BANK vs. AIDEN W. MCCLAIN, complaint

DISCOVER BANK vs. JOHNNY PIXLEY, complaint

DISCOVER BANK vs. JOSEPH KOSTELNIK, complaint

DISCOVER BANK vs. KATIE L. SCHULER, complaint

FIRST BANK OF OHIO vs. MERCEDIES WISEMAN, complaint

GFS II LLC DBA GATEWAY FINANCIAL SOLUTIONS vs. STEVEN BOGGS, complaint

LUIS M. VILLAPLANA vs. RAHEEN AMAR TRAYLOR AND KIA D. STOFFER, complaint

METROPOLITAN LIFE INSURANCE COMPANY vs. KEITH HIGGS NEXT OF KIN et al., complaint for foreclosure

MICHAEL MASCARELLA vs. REBECCA FARAGLIA et al., complaint

MIDFIRST BANK vs. TRISHA L. TAMBURRO et al., complaint for foreclosure

NATIONS DIRECT MORTGAGE LLC vs. ANGEL FRANKLIN et al., complaint for foreclosure

NATIONSTAR MORTGAGE LLC vs. KENNETH J. GAUNT et al., complaint for foreclosure

PEGGY EVANS vs. JAMES DIETZ JR. et al., personal injury

SAMANTHA FRYMAN vs. NICHOLAS MALLISON, complaint

SHEILA E. HERNANDEZ AND AMELIA N. LEPE vs. JHA’VAUGHN CLARK AND TLICIA DENEE SHINE, complaint

STATE FARM MUTUAL AUTOMOBILE INSURANCE CO. vs. JHA’VAUGHN CLARK AND TLICIA DENEE SHINE, complaint

THOMAS M. JOSEPH vs. MORAKIS SONS INDUSTRIAL PAINTING CO. INC. AND BWC, notice of appeal

WELLS FARGO BANK N.A. vs. KIMBERLY D. POWELL, complaint for money judgment, foreclosure and relief

WILLIAM LAVENDER vs. FAIRWAY INDEPENDENT MORTGAGE CORPORATION AND NICHOLAS MASCITTI, complaint for damages

Marriage licenses

Marriage licenses granted in Mahoning County Nov. 27-

Dec. 1:

Bradley Paul Christopher Holden, 23, Youngstown, and Kyle William Shaffer, 25, Youngstown

Michael Allen Jr., 34, Boardman, and Elizabeth Anne Soich, 40, Boardman

Christina Clarice Patterson, 30, Youngstown, and Jeremy Matthew Emerson Easton, 22, Girard

William Thomas Murphy, 24, Beloit, and Tessa Marie Wells, 23, Beloit

Michael Arthur Borino Jr., 29, Austintown, and Brooklyn Louise Wisniewski, 25, Austintown

Jamie Leah Stringer, 43, Boardman, and Keri Phillips, 46, Boardman

Pedro DeJesus Montalvo Jr., 33, Boardman, and Chardonnay Ann Marie Jones, 22, St. Augustine, Florida

Charles Martin Dwyer, 25, Poland, and Isabella Marie Ballone, 26, Lowellville

Carla Rena Arlien, 53, Poland, and Gregory William Barnett, 52, Poland

Charles Paul Leightner, 43, Boardman, and Amanda Lynn Roby, 47, Boardman

Jason Andrew Banko, 41, Poland, and Nicole Rene Shindledecker, 38, Poland

Melissa Sue Barron, 36, Canfield, and Christopher Lee Slentz, 42, Canfield

Kayla Michele Murphy, 23, Masury, and Benjamin Collin Rovnyak, 22, Youngstown

Crystal Luz Magallon, 37, Austintown, and Antonio Paul Pace, 37, Austintown

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Originally Appeared Here