Tax attorneys Lee Meyercord and Jackson Oliver co-authored the comment letter, "Comments Concerning the Proposed Regulations Regarding BBA Special Enforcement Matters," for the American Bar Association Tax Section.
These Comments are in response to proposed regulations published on November 24, 2020 (the “Proposed Regulations”), under section 6241(11), which was enacted as part of the technical corrections to the Bipartisan Budget Act of 2015 (as amended, the “BBA”).