Andersen Managing Director Bryan Collins' comments are featured in the recent Tax Notes article, "Single-Entity Treatment for Corporate AMT Not So Simple, IRS Says." The article included statements IRS officials and practitioners made during a panel discussion Bryan moderated at the ABA Tax Section's 2023 May Tax Meeting in Washington, D.C. on May 6. During the discussion, Bryan pointed out that recent IRS guidance on the corporate alternative minimum tax (AMT) omits reference to a regulation that gives greater flexibility to taxpayers converting financial statement income to taxable income.