The Internal Revenue Service has released a revenue procedure that offers an easier way to get an extension of time to file a return to opt for portability of the deceased spousal unused exclusion amount.       Home  |  Subscribe       Tax Practice   Jun 13, 2017       Top Stories   IRS simplifies surviving spouse portability election by MICHAEL COHN   The Internal Revenue Service has released a revenue procedure that offers an easier way to get an extension of time to file a return to opt for portability of the deceased spousal unused exclusion amount. READ MORE »       Preparers list their biggest do-overs from last season by JEFF STIMPSON   Better communication with clients, more efficient workflow, and cloning themselves top the list of things tax pros want for next year. READ MORE »     SPONSOR CONTENT Annual State Tax Departments Survey   Bloomberg BNA’s Annual Survey of State Tax Departments Provides States’ Responses to Complicated Nexus Questions CLICK HERE TO VIEW »     Tax reform predictions by MICHAEL COHN   Kate Barton, Americas vice chair of tax services for the Americas Tax practice at Ernst & Young, discusses the contrasting tax reform plans of House Republicans and President Trump, and what