Are your personal and business emails private? Last week the IRS indicated to members of Congress that it had the authority to read them. In a statement issued on April 22, 2013, the IRS clarified the scope of this authority:
“Where the IRS already has an active criminal investigation and seeks to obtain the content of emails from an Internet Service Provider (ISP), we obtain a court ordered search warrant. It is not the IRS policy to seek the content of emails from ISPs in civil cases.”
Source: IRS statement 4.22.13
A 12-month period ending on the last day of any month other than December. Partnerships, S corporations, and personal service corporations are limited in their choice of fiscal years and face special restrictions.