IRS Clarifies That Failure to Cash Checks Does Not Affect Withholding or Reporting

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IRS Clarifies That Failure to Cash Checks Does Not Affect Withholding or Reporting
Proskauer

[Guidance Overview]
July 22, 2025

"Although not discussed in [Rev. Rul. 2025-15], the IRS's holdings are consistent with general constructive receipt principles, under which an individual cannot affect their tax obligations by turning their back on compensation." MORE >>

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