IRS practice & procedure

TOPICS / TAX

September 2, 2016

New cyberattacks threaten tax professionals

A new wave of cyberattacks could allow criminals to take control of tax practitioners’ computers and file fraudulent returns.

September 1, 2016

Helping clients with IRS payment agreements

Several tools and options are available to aid in the process of paying back taxes.

September 1, 2016

Security Summit touts improvements in its first year

Submissions of IRS identity theft affidavits and related correspondence are down by nearly half.

August 31, 2016

IRS fails to notify victims and Social Security Administration of identity theft cases

A report from the TIGTA found that the IRS had not notified victims or the Social Security Administration of many cases it detected of employment-related identity theft.

August 26, 2016

New procedures for amending returns to claim PATH Act depreciation changes

To help taxpayers take advantage of retroactive changes enacted late last year affecting Sec. 179 property and bonus depreciation, the IRS issued rules for filing returns to take advantage of these deductions.

August 19, 2016

New user fees proposed for IRS installment agreements

The IRS is proposing to charge a variety of fees, based on whether the taxpayer uses the online application process and/or pays by direct debit.

August 4, 2016

IRS issues guidance on PATH Act ITIN renewals

Individuals whose individual taxpayer identification numbers (ITINs) will expire this year under new Code provisions may renew them starting in October.

August 2, 2016

Second Circuit holds taxpayer not subject to IRS summons

The court held that the taxpayer was protected by the Fifth Amendment privilege against self-incrimination.

August 1, 2016

Innocent spouse relief from penalties and interest granted

Although threshold conditions were not met, the Tax Court noted the taxpayer’s ignorance of his late wife’s failure to mail their completed return.

July 1, 2016

Rules change for ITINs and tax credits

The PATH Act of 2015 established new limitations on filing for certain credits.

June 23, 2016

E-file PIN program shut down in response to cyberattacks

The IRS announced that the electronic filing personal identification number (e-file PIN) tool is “no longer available” after it detected additional attacks on the system.

June 8, 2016

IRS did not discover or help all Get Transcript data breach victims

The TIGTA criticized the IRS’s failure to identify and assist all taxpayers whose tax return and other data may have been accessed by cybercriminals in last year’s Get Transcript breach.

June 7, 2016

Taxpayers can get tax return transcripts online once again

Announcing increased security and authentication procedures, the IRS said that it had re-instated its Get Transcript Online service, which had been breached by cybercriminals last year.

May 31, 2016

What you need to know to help clients with an IRS ETP agreement

Here are 12 things you need to know about extension-to-pay agreements that can help clients who need more time to pay their tax bill.

May 26, 2016

AICPA members weigh in on IRS service levels

Problems included trouble getting through on the phone and trouble reaching IRS representatives who could answer their questions. Written communications with the agency were another source of frustrations.

May 17, 2016

IRS future state is not a one size fits all

Nina Olson, the national taxpayer advocate, heard from tax practitioners and taxpayer groups on how the IRS can modernize its taxpayer services.

May 17, 2016

CPAs helping guide tax administration and affecting tax policy

As it works through a long list of priorities and plans for its “future state,” the IRS should look to CPAs, who based on their experience can provide a unique viewpoint.

April 13, 2016

Ways to make tax compliance less of a nightmare for small business

Troy Lewis, chair of the AICPA’s Tax Executive Committee, testified in favor or the Mobile Workforce State Income Tax Simplification Act.

April 6, 2016

Taxpayers can now pay federal tax at participating retail stores

A new program allows individuals who owe federal income taxes to pay in cash at 7-Eleven stores in 34 states.

April 4, 2016

How clients can protect their tax data from hackers

Tax-related identity theft occurs when stolen Social Security numbers are used to file tax returns claiming fraudulent refunds.

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.