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Dentons Ranked No. 1 in Midwest Real Estate News "Best of the Best 2018"
For the fifth consecutive year, Dentons' Real Estate practice has been ranked No. 1 on the "Best of the Best" list by Midwest Real Estate News.
With all the changes and announcements in 2018, our Eurozone Hub has collated the following supervisory outlook for 2019 as a non-exhaustive “Playbook” for Banking Union Supervised Institutions and other regulated market participants already based in or otherwise relocating to the EU and/or the Eurozone.
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Without any apparent notice, the Internal Revenue Service (IRS) appears to have changed its procedure in accepting “check-the-box” elections, Form 8832, now requiring original signatures (or signatures that are clearly not e-signatures). The IRS does, however, generally give the taxpayer an opportunity to re-file the election with original signatures without penalty (but see below).
Taxpayers should be aware that the effective date for the election may be changed if the re-filed Form 8832 is not submitted within 75 days of the effective date requested and the election does not otherwise satisfy the requirements for relief for late filings (including a reasonable cause statement signed by any owners who are required to attach a copy of the Form 8832 to their tax return). In certain situations, a change in the effective date of the election could materially alter the US federal income tax consequences of the transactions deemed to have occurred as a result of the election. Moreover, in the case of a requested initial classification election, a Form 8832 that is treated as untimely filed could result in the electing entity being barred from making another election within 60 months after the effective date, as modified.
Tax practitioners have long discussed whether original signatures were required for check-the-box elections. Many practitioners, as a best practice approach, obtain original signatures from their clients when executing Form 8832. However, in certain cases, circumstances have required practitioners to use a photocopy of Form 8832 in order to meet the filing deadline.
Although no directly applicable law suggests an original signature is required for Form 8832, many practitioners were comfortable that an original signature was not required. Treasury Department regulations, the IRS’ internal revenue manual and the instructions to the form itself are all silent on the matter. Given such silence, practitioners have taken comfort that an original signature was not required for Form 8832 because the instructions to Form 2553 (relating to an “S” corporation election) specifically requires an original signature and not a photocopy.
Key points about check-the-box elections