Notice 2026-1 (the Notice) provides important guidance under Section 45Q of the Internal Revenue Code of 1986, as amended (the Code), for taxpayers claiming that carbon oxides are stored in secure ...

Abstract: Intelligent reflecting surface (IRS) assisted data aggregation in Internet of Things (IoT) networks is considered in this paper, where IoT devices harvest energy from a hybrid access point ...

Ramp reports that automating receipt management enhances efficiency, reduces errors, and simplifies tax preparation for ...

Abstract: This study explores the integration of a domainspecific knowledge graph (KG) into a Retrieval-Augmented Generation (RAG) pipeline to improve the retrieval of medical information. We ...

Cristobal Young received funding from the Russell Sage Foundation and the Washington Center for Equitable Growth in support of this research project. New York’s mayor-elect, Zohran Mamdani, campaigned ...

The IRS laid off or lost a quarter of its workforce between January and May, dropping from 103,000 to around 77,000 employees, according to the October Treasury Inspector General for Tax ...

Federal tax refunds often represent a family's single largest check of the year, and next year's refunds could be even bigger, with the average payment set to increase by about $1,000 per filer, ...

The IRS's First-Time Abatement program is a key penalty relief tool for taxpayers with a clean compliance history. For tax professionals, it offers the most direct way to resolve failure-to-file, ...

Abstract: Land surface temperature (LST) is a key factor in monitoring and improving thermal environments. However, conventional LST retrieval algorithms have not sufficiently accounted for the cavity ...

IRS migration data is quietly reshaping the country's wealth map, showing that high earners are not just moving, they are clustering in a smaller group of low tax destinations. The headline story is ...

CivisID is a Java-based Command Line Interface (CLI) application designed to simulate the backend workflows of a real-world national citizen registration and verification system. Built with a focus on ...

WASHINGTON D.C., DC — A federal judge on Friday blocked a new data-sharing agreement that would have allowed the Internal Revenue Service to give Immigration and Customs Enforcement access to certain ...