Final regulations issued by the IRS govern the awarding of costs and attorneys’ fees to taxpayers who meet certain net worth requirements and who prevail in administrative or court proceedings against the IRS.
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TOPICS / TAX
IRS practice & procedure
15 things you need to know when clients owe taxes to the IRS
Clients who owe need advice and potentially an alternative to paying the entire balance at once.
IRS LB&I unveils new audit procedures
The new examination process, which will be effective May 1, 2016, includes new procedures for refund claims while an examination is underway.
2016’s dirty dozen tax scams
The IRS released its annual list of the “dirty dozen” worst tax scams, starting with identity theft and winding up with frivolous tax arguments.
AICPA “fly-in” to D.C. seeks path toward a 21st century IRS
The “fly-in” was intended to highlight dissatisfaction by practitioners and taxpayers with the IRS’s admittedly unacceptable levels of service and CPAs’ potential role in improving the IRS in that and other ways.
IRS suffers another data breach
The IRS revealed that it discovered and stopped an automated cyberattack on its e-filing personal identification number (PIN) system last month.
Additional 2016 inflation adjustments released
The IRS issued inflation adjustments for the Sec. 179 expensing limits, the above-the-line deduction for eligible expenses of educators, and the deductible amount for van pool and transit expenses.
Maximum vehicle values for personal-use vehicles are issued
The IRS issued the 2016 inflation-adjusted amounts for the maximum vehicle values for purposes of determining the amount that is included in employees’ income for personal use of an employer-provided vehicle.
IRS restores e-filing services
The IRS’s tax return e-filing system was back in operation Thursday afternoon, a day after a computer hardware failure knocked out it and other IRS system services.
Let it snow (but to be sure, use an IRS-approved PDS)
The Tax Court sides with a taxpayer in holding that a snow day extended the time to file a petition.
Tax ID theft victims may obtain copies of fraudulent returns
In a policy reversal, the IRS will provide redacted copies of returns filed by identity thieves.
What CPAs need to know about new PPACA forms
This filing season, certain employers, as well as providers of minimum essential coverage, will have to meet significant information-reporting requirements.
IRS IP PIN notice contains wrong tax year for filing
The IRS warned that identity protection personal identification number (IP PIN) notices it has recently sent to victims of identity theft refer to the wrong tax year.
Missing signature means return is invalid
A joint federal income tax return unsigned by one spouse was not a valid tax return.
Resolving IRS disputes through audit reconsideration
Taxpayers may be able to apply for a “rework” of a previous audit.
Congress passes extender and other tax legislation
The omnibus spending bill passed by Congress on Friday, which extends a long list of expired tax provisions, also contains a large number of other tax items.
Tell your client to hang up on the ‘IRS’
But when the “IRS” calls your client, it probably isn’t really the IRS.
Criminal tax prosecutions run the gamut
In its annual business report for 2015, the IRS’s Criminal Investigation division discussed notable criminal tax prosecutions.
Bill with passport and third-party tax collection provisions passes Congress
The highway funding bill passed by Congress includes provisions that will allow the government to revoke the passports of seriously delinquent tax debtors and will require the IRS to use third-party debt collectors.
IRS warns practitioners of an e-Services phishing scam
The IRS issued a QuickAlert to tax practitioners, warning of a phishing scam that is attempting to capture practitioners’ e-Services usernames and passwords.
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