IRS practice & procedure

Officials from the IRS and the US Government Accountability Office address legislators’ questions on taxpayer service and enforcement across income levels.

In a study, the US Government Accountability Office finds that the IRS’s individual tax audit rates decreased by 72% during 2010–2019, and by a greater percentage for higher-income taxpayers than for lower-income ones.

The IRS responds to a report by the Treasury Inspector General for Tax Administration that pointed to the March 2021 incident as one example demonstrating a need for the Service to increase e-filing options.

The IRS opened its annual to-do list for drafting regulations and other formal guidance to public suggestions of priority tax issues.

The 30-day limit under Sec. 6330(d) for petitioning the Tax Court to review an IRS determination is nonjurisdictional and can be equitably tolled, the Court holds in the case of a taxpayer whose petition was one day late.

IRS Commissioner Charles Rettig and National Taxpayer Advocate Erin Collins testify to the House Oversight and Reform Committee.

The tax implications of the Biden administration’s policy of advancing racial equity and support for underserved communities across the government are outlined.

The IRS also assures payers of the reinstituted excise taxes that they will not lose a deposit safe harbor in early 2023.

The US Government Accountability Office draws lessons for the IRS in handling taxpayer return errors, processing those returns more timely and serving taxpayers’ needs.

National Taxpayer Advocate Erin Collins recommended a temporary postponement of the two-year time limit for taxpayers to file a lawsuit.

Charles Rettig briefs members of the Senate Finance Committee on tax filing season and the road ahead.

Erin Collins tells the Internal Revenue Service to implement common scanning technologies to help reduce a backlog of 15 million returns.

An audit by the Treasury Inspector General for Tax Administration recommends improvements in staff deployment, equipment and procedures.