Michael E. Romero Provides Input on Voluntary Disclosure, LB&I Exams, and Tip Income Regulations

March 31, 2026

Taylor Nelson Amitrano LLP is pleased to highlight associate attorney Michael E. Romero’s contributions to multiple American Bar Association (ABA) Section of Taxation comment letters that address proposed guidance from the U.S. Department of the Treasury and the Internal Revenue Service.

Most recently, Michael contributed to “Comments on Changes to Voluntary Disclosure Practice,” published March 22, 2026, and provided recommendations on disclosure requirements, penalty structures, and procedures to promote clarity and voluntary compliance. 

Michael also contributed to comment letters addressing (i) IRS LB&I examination procedures, with recommendations to improve efficiency and transparency   and (ii) proposed regulations under Section 224 regarding the deduction for tip income, focusing on eligibility, reporting, and administrative considerations.

Taylor Nelson Amitrano LLP is delighted to support the ABA Tax Section’s efforts to provide practical, real-world input on federal tax guidance.To learn more about Michael and his tax controversy legal experience, please visit his bio here.