New York, joined by Connecticut, Maryland, and New Jersey, had sued the United States, Treasury, and the IRS, and their respective secretary and commissioner, soon after the enactment of the limitation by the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97.

IRS Commissioner Charles Rettig told House members in a hearing Thursday that the Service will process its backlog of unprocessed work — some of it dating back to 2020 — by the end of 2022.

Rettig appeared before the House Ways and Means Committee's Subcommittee on Oversight to report on the current filing season. Members' statements and questions broached a range of topics broader than that, including ongoing enforcement and administrative policy on specific tax issues and some tax law considerations more precisely within Congress's own purview.

As donors around the world seek to help besieged Ukrainians amidst Russia's invasion, the spirit of generosity creates a fertile environment for fraudsters.

Taking the time to research charities can help donors make certain that their donations are being used for the intended purpose.

"There's a process for ascertaining that, and it's not that complicated," said David Zweighaft, CPA/CFF, a partner with RSZ Forensic Associates and a member of the AICPA Forensic & Valuation Services (FVS) Section. "It takes a little bit of effort. You have to ask yourself the questions. Who is this? How long have they been around? Who are they affiliated with? Are they registered? And from that, you can obtain a certain level of comfort that it is a legitimate organization."