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.
IRS Practice & Procedure
The IRS has formally established the Small Business/Self Employed Fast Track Settlement program (SB/SE FTS), formerly a pilot program, and modified the rules for the program.
An insurance broker who issued a Form 1099 to a payee who never cashed the check for the payment reported on the 1099 did not commit tax fraud, the Seventh Circuit held, reversing a decision by an Illinois federal district court.
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.
The IRS announced that has taken down its tool for retrieving tax return data used to complete the Free Application for Federal Student Aid.
Meal and entertainment expenses are deductible only if they satisfy strict requirements.
New law allows certain small businesses to use HRAs without incurring penalties under the PPACA.
The IRS issued a notice that provides guidance on the de minimis safe harbor from information reporting penalties and the payee election not to have the safe harbor apply.
Taxpayers should be aware of the IRS’s ability to affirmatively raise the duty of consistency to bind taxpayers to positions previously taken.
Despite budget cuts, the IRS is still committed to examining individuals, particularly those of high net worth.
The IRS issued its roundup of the 12 biggest tax scams that taxpayers should watch out for this filing season.
The IRS posted to its website confirmation that it is allowing calendar-year C corporations a six-month filing extension, despite statutory language that specifies a five-month extension for calendar-year C corporations.
The IRS notified tax practitioners who did not re-register their e-Services accounts that their accounts are no longer active.
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.
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.
This item discusses the two penalty areas that apply to preparers.
Recent legislation added requirements which previously applied only to the earned income tax credit.
The IRS has launched an online tool that allows individuals to check their tax account balances online.
Examiners in the IRS Tax Exempt and Government Entities Division have new procedures.
Scammers are sending fraudulent phishing emails asking practitioners to update their IRS e-services information.