In brief On 11 May 2020, the Internal Revenue Service (IRS) issued Rev. Proc. 2020-20, which provides federal income tax relief for certain nonresident taxpayers who were impacted by travel and related disruptions caused by the COVID-19 virus. The IRS subsequently published additional guidance on the application of Rev. Proc.…
Author
Paul O' Quinn
BrowsingPaul O'Quinn is an associate in Baker McKenzie’s Tax Practice Group in Miami, Florida. He focuses on tax planning and tax controversy. Prior to joining the Firm, Paul clerked for the Honorable David Gustafson at the United States Tax Court.