The system had been down since early June, after a federal court held that the IRS cannot charge a PTIN fee.
IRS Practice & Procedure
The government can impose a 100% trust fund recovery penalty on “responsible persons” who were required to pay over the money or who controlled the funds.
The D.C. District Court held that the IRS has the authority to require preparers to use preparer tax identification numbers (PTINs) but that it cannot charge fees for issuing PTINs.
The IRS announced that it will no longer accept checks in payment for ruling requests beginning June 15.
The IRS OPR 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 engaging in transactions involving federal excise taxes should be mindful of the documentation requirements.
A responsible person may be subject to the TFRP if it can be shown he or she willfully failed to pay the trust fund taxes due.
The IRS has formally established the Small Business/Self Employed Fast Track Settlement program and modified its rules.
The IRS reported several large drops in its enforcement activities in fiscal year 2016, compared to the prior year.
This article discusses how excise tax changes may affect your business and what you can do to ensure tax compliance and avoid potential penalties.
President Donald Trump’s proposed FY 2018 budget includes a new proposal to give the IRS authority to regulate paid tax return preparers.
This column discusses IRS notices and how taxpayers should react to them.
The IRS says it will again issue rulings on corporate leveraged spinoff transactions.
The 2017 appropriations bill passed by Congress includes $11.2 billion for IRS operations and enforcement. But it also includes specific directives prohibiting certain IRS conduct.
The details of a recent data breach affecting 100,000 taxpayers were revealed in testimony before the House of Representatives Oversight and Government Reform Committee in Washington.
Treasury and the IRS continue their scrutiny of captive insurance transactions that they deem to be abusive.
A taxpayer was not entitled to challenge a penalty, which was already disputed in an administrative proceeding at the IRS Appeals office, in a CDP hearing.
The IRS suspended the e-Services accounts of users who failed to verify their identities.
The IRS is allowing calendar-year C corporations a six-month filing extension, instead of the five-month extension specified in the Code.
The IRS released its annual list of the top 12 scams.