IRS Practice & Procedure

TOPICS

April 8, 2022

NTA calls for more time to contest denial of refund or credit claim

National Taxpayer Advocate Erin Collins recommended a temporary postponement of the two-year time limit for taxpayers to file a lawsuit.

April 8, 2022

IRS commissioner to senators: ‘Our efforts are working’

Charles Rettig briefs members of the Senate Finance Committee on tax filing season and the road ahead.

April 5, 2022

IRS eases application process for US residency certification

New procedures will facilitate residency certification where the Internal Revenue Service has not yet processed the applicant’s tax return.

April 1, 2022

Accountant’s errors are not reasonable cause for late filing

An accountant’s failure to timely e-file an extension and reliance on his erroneous advice regarding late-filing penalties were not reasonable cause for the late filing of taxpayers’ tax return.

April 1, 2022

IRS Wealth Squad

The IRS Wealth Squad’s audits are increasingly focused on highnet- worth nonfilers.

April 1, 2022

IRS to permit reliance on frequently asked questions

The IRS announced changes that allow taxpayers to argue reliance on Service-issued FAQs in seeking relief from penalties that provide a reasonable-cause exception.

April 1, 2022

Tips for working effectively with the IRS

Practitioners can take certain steps to overcome some of the challenges wrought by the IRS’s struggles in providing taxpayer services.

March 31, 2022

National taxpayer advocate directs IRS to implement scanning technology

Erin Collins tells the Internal Revenue Service to implement common scanning technologies to help reduce a backlog of 15 million returns.

March 25, 2022

Various exempt organization notices paused

Citing processing delays, the IRS suspends 10 late-filing notices to tax-exempt organizations.

March 23, 2022

TIGTA: IRS inefficiencies worsened backlog

An audit by the Treasury Inspector General for Tax Administration recommends improvements in staff deployment, equipment and procedures.

March 22, 2022

Individual taxpayers must answer cryptoasset question, IRS notes

Front and center on Form 1040 is whether taxpayers had a virtual currency transaction.

March 17, 2022

Commissioner to Congress: IRS will clear backlog by year’s end

Testifying before a House subcommittee, Charles Rettig describes progress in meeting lingering pandemic challenges.

March 17, 2022

TIGTA: IRS beset by processing backlogs, hiring lags in 2021

A review by the Treasury Inspector General for Tax Administration assessed the IRS’s 2021 performance, customer service issues and administration of tax law changes.

March 11, 2022

Congress to hear from IRS commissioner on filing season

AICPA President and CEO Barry Melancon welcomes Charles Rettig’s testimony, urges additional taxpayer relief.

March 10, 2022

IRS direct-hiring 5,000 in service centers

The IRS will hold in-person and virtual “hiring events” this month to begin filling positions in three service centers.

March 10, 2022

New, lower Form 1099-K threshold prompts cautions, criticisms

The new, lower $600 reporting threshold for reporting credit card and cash payment app transactions will likely lead to problems for taxpayers and payment settlement entities, the Taxpayer Advocate Service warns.

March 7, 2022

IRS to fast-track 10,000 hirings to address backlog

Direct-hire authority will allow the Internal Revenue Service to more quickly reinforce its return processing and account management functions.

March 3, 2022

National taxpayer advocate to CPAs: Tell us where the challenges are

CPAs and other tax professionals can help the Taxpayer Advocate Service identify the most acute problems within the IRS.

March 1, 2022

Analyzing the difference between tax payments and deposits

This item summarizes the deposit and payment procedures taxpayers can use to stop interest from accruing on the underlying tax and penalties while they dispute the tax lability with the IRS or in court.

March 1, 2022

Lien is invalid because IRS did not verify notices of deficiency

Lien held invalid because settlement officer did not properly verify that notices of deficiency had been issued to taxpayer and sent to his last known address.