Individuals whose individual taxpayer identification numbers (ITINs) will expire this year under new Code provisions may renew them starting in October.
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TOPICS / TAX
IRS practice & procedure
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.
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.
Rules change for ITINs and tax credits
The PATH Act of 2015 established new limitations on filing for certain credits.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Damages awarded to taxpayers for IRS violation of bankruptcy stay
Sovereign immunity is not a protection, a bankruptcy court holds.
New Form 3115 is required, IRS announces
The IRS alerted the public that a new Form 3115, Application for Change in Accounting Method, has been issued with a revision date of December 2015, the first revision since 2009.
IRS launching competition to redesign taxpayer experience
Aimed at “reimagining the taxpayer experience of the future,” the IRS asked for participants to design a new way of presenting information to taxpayers that is understandable and useful to them.
Guidance extends certification deadlines for reinstated work opportunity tax credit
Because of the recent retroactive reinstatement of the work opportunity tax credit to the beginning of 2015 and the addition of the long-term unemployed to the list of qualified employees beginning Jan. 1, 2016, the IRS has extended the due date for required certifications.
Phishing scheme requests Form W-2 and other confidential employee information
The IRS reiterated that everyone has a responsibility to confirm people’s identities before responding to such a request.
Practitioner-client and work product doctrines preclude IRS summons
The Second Circuit overrules a district court’s restrictive interpretations of a “common legal interest” with a third party and documents prepared “in anticipation of litigation.”
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