Procedures provide an alternative to filing a Tax Court petition.
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TOPICS / TAX
IRS practice & procedure
IRS enforcement activities dropped in 2016
The IRS reported several large drops in its enforcement activities in fiscal year 2016, including a 16% drop in audits, a 40% drop in levies, and a 9% drop in liens compared to the prior year.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Taxpayer claims the IRS lost her return; bankruptcy court discharges debt
The Service fails to prove that it never received the return.
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.
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.
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.
Abating IRS penalties
Follow these recommendations for reducing or eliminating common tax penalties.
Dealing with tax carryovers when a spouse dies
Proper allocation of tax carryovers is critical in the year one spouse dies.
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.
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.
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.
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