IRS practice & procedure

TOPICS / TAX

March 30, 2017

Use of driver’s license numbers raises security concerns

The decision of the IRS and some states to recommend—or, in a few cases, require—the use of driver’s license numbers as form of authentication on electronically filed personal tax returns has made them a higher-value target for hackers and other criminals.

March 23, 2017

Disbarred tax preparer not subject to IRS jurisdiction

The IRS Office of Professional Responsibility has no authority or jurisdiction over a disbarred attorney/tax preparer or his tax preparation practice and cannot regulate his provision of tax advice a federal district court in Nevada has held.

March 15, 2017

Taxpayers affected by winter storm get more time to file business return extensions

The IRS announced that it would grant “eligible taxpayers” who are affected by this week’s winter storm on the East Coast extra time to file their requests for filing extensions.

February 17, 2017

Dirty Dozen top tax scams led by phishing schemes

The IRS issued its roundup of the 12 biggest tax scams that taxpayers should watch out for this filing season.

February 7, 2017

IRS alerts practitioners of e-Services account suspensions

The IRS announced that as of Sunday it has suspended the e-Services accounts of users who failed to verify their identities in accordance with letters sent out in December.

February 6, 2017

Why the IRS isn’t giving up on compliance and enforcement

This article details why tax compliance and enforcement is and will be an IRS priority for years to come.

February 2, 2017

Tax practitioners’ information will soon be available at IRS website

The IRS announced that it will soon post online the registration information of practitioners who have preparer tax identification numbers, and the information will be available without charge to the public.

February 1, 2017

Driver’s license information now required on some state e-filed returns

Tax return preparers are discovering that some state income tax returns for 2016 require information from a taxpayer’s driver’s license or state-issued identification card information before the returns can be e-filed.

February 1, 2017

Whether to amend a return

While taxpayers have no duty to correct an error or omission in a filed return, practitioners must inform them of the consequences.

February 1, 2017

Taxpayer claims the IRS lost her return; bankruptcy court discharges debt

The Service fails to prove that it never received the return.

January 25, 2017

Seventh Circuit holds that taxpayer filed timely Tax Court petition

A taxpayer whose lawyer used print-at-home postage when mailing a Tax Court petition timely filed that petition, the Seventh Circuit Court of Appeals held, reversing and remanding the case to the Tax Court for consideration on the merits.

January 9, 2017

Inflation adjustments for 2017 issued for employer-provided vehicles

The IRS released its annual notice containing the 2017 inflation-adjusted amounts for the maximum vehicle values to determine the amount that is included in employees’ income for personal use of an employer-provided vehicle.

January 4, 2017

Guidance issued on de minimis safe harbor for information returns/payee statements

The IRS issued a notice that provides the requirements for a payee to make an election to not have the safe harbor for de minimis errors on information returns below certain amounts apply to a payer.

January 1, 2017

Abating IRS penalties

Follow these recommendations for reducing or eliminating common tax penalties.

January 1, 2017

Dealing with tax carryovers when a spouse dies

Proper allocation of tax carryovers is critical in the year one spouse dies.

January 1, 2017

Getting in shape for tax season

The annual marathon of forms, schedules, and worksheets is beginning once more. As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

December 5, 2016

Regulations implement new due-diligence requirements for tax return preparers

Recent legislation added these requirements, which previously applied only to the earned income tax credit.

December 1, 2016

New online tool allows taxpayers to check IRS account information

The IRS has launched an online tool that allows individual taxpayers to get their account balances online, including tax due, penalties, and interest.

November 30, 2016

IRS announces start of e-Services re-registration

As part of its latest efforts to prevent cybercrime, the IRS said it will begin sending letters to currently registered e-Services users asking them to re-register within 30 days of the date of the letter or risk being shut out of the system.

November 18, 2016

IRS extends due dates for PPACA forms and penalty relief

In response to concerns from employers, insurers, and other providers of minimum essential coverage, the IRS announced that it is extending the due dates for certain health care forms required under the Patient Protection and Affordable Care Act.

FROM THIS MONTH'S ISSUE

Tax season quick guide

Get ready for tax season with the JofA’s annual filing season quick guide, an easy-to-use compilation of dollar thresholds, tax tables, standard amounts, credits, and deductions. Download and print for quick reference this tax season.