Document Summaries for the week of May 30, 2022

Tax document summaries for the week of May 20–June 3, 2022, covering IRS procedure.

IRS PROCEDURE

Court approves IRS's certification of individual as a delinquent taxpayer

The Tax Court granted an IRS motion for summary judgment and approved the IRS's certification of an individual as a taxpayer with a seriously delinquent tax debt (i.e., a federal tax liability of more than $50,000). As a result, the court agreed that it was appropriate that the taxpayer's passport be denied, revoked, or limited. Ezekwo, T.C. Memo. 2022-54 (5/31/22).

IRS announces disciplinary sanctions

The Office of Professional Responsibility (OPR) announced recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the IRS, which are set out in Title 31, Code of Federal Regulations, Part 10, and which are published in pamphlet form as Treasury Department Circular No. 230. Announcement 2022-9 (5/31/22).

IRS lists organizations no longer considered tax-exempt

The IRS announced the revocation of the tax-exempt status of a number of organizations for failure to meet the Sec. 501(c)(3) and Sec. 170(c)(2) requirements. Contributions made to the organizations by individual donors are no longer deductible under Sec. 170(b)(1)(A). Announcement 2022-10 (5/31/22).

IRS starts annual 'Dirty Dozen' list

The IRS released the first part of its annual list of the "Dirty Dozen" tax scams. IR-2022-113 (6/1/22) (see related news story).

Tax Insider Articles
Tax Clinic

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.