The IRS issued an updated contingency plan outlining how it will function during tax season.
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TOPICS
IRS Practice & Procedure
IRS announces Free File launch
The IRS announced that its Free File program, which provides free electronic filing options to moderate-income taxpayers, opened Jan. 11 and will operate through Oct. 15.
IRS sets start date for tax season, will issue refunds during government shutdown
The IRS announced that tax season will start in late January and that it will issue refunds to taxpayers despite the partial shutdown of the federal government.
Navigating the private debt collection program
The IRS’s statutorily mandated private debt collection program creates numerous hazards for unsuspecting taxpayers, allows fewer payment and negotiation options than direct contact with the IRS, and has not been cost-effective.
IRS to improve management of its existing tip agreements
A TIGTA audit report examined tip-related tax noncompliance and made nine recommendations to the IRS.
IRS to issue proposed regs. on the deductibility of expenses for certain business meals
Notice 2018-76 generally allows a taxpayer a 50% business deduction for meals associated with an entertainment activity to the extent that the meals are purchased separately from the entertainment, or the cost is stated separately from the entertainment cost on the receipt.
Tax credits in bankruptcy
Tax refunds that count as “public assistance benefits” may be exempt in bankruptcy.
Resolving federal tax liabilities
This article explains debt resolution methods, how tax practitioners can assist taxpayers in the process of resolving a liability, and how taxpayers can administratively appeal adverse IRS collection
determinations.
Recognizing when the IRS can reallocate income
The IRS can take advantage of several rules to ensure related-party transactions do not result in tax evasion or an improper reflection on income.
IRS to table changes planned for Form W-4 until 2020
As a result of feedback from payroll and tax professionals, the IRS will postpone the extensive changes it had planned to the 2019 Form W-4.
IRS announces new LB&I campaigns
The IRS LB&I identified 10 new campaigns that expand the focus areas under its issue-based examination program.
Transferee liability under Sec. 6901
A transferee could be liable for a transferor’s tax debts if property is purchased for less than fair value.
A substantial-authority scorecard and example for excluding Sec. 1202 gain for a carried partnership interest
Keeping a “scorecard” of the weight of authorities on a particular position can be helpful to determine the objective merits of a tax position.
Actor’s failure to document financial condition dooms offer in compromise
It was not an abuse of discretion for an IRS settlement officer to reject an offer in compromise where the taxpayer failed to document his assets or financial condition.
Government shutdown would halt many IRS operations
A partial government shutdown at midnight on Friday would affect the IRS, which has not been fully funded for fiscal year 2019.
Negotiation with collections officer is not administrative proceeding
The IRS abused its discretion in failing to consider the taxpayers’ proposed offer in compromise, installment agreement request, and economic hardship claim.
Amended returns satisfy statement-of-inconsistency requirement
A taxpayer’s amended returns sufficiently apprised the IRS of inconsistencies between the amended returns and the returns filed by the bankruptcy trustee of his wholly owned S corporation.
Avoiding an accuracy-related penalty through the reasonable-cause exception
By knowing the factors courts consider in determining whether a taxpayer meets the requirements for the reasonable-cause exception, and how the courts have applied the factors, tax advisers can help their clients properly mount a defense to an accuracy-related penalty.
IRS issues guidance on withholding for 2019
The IRS issued a notice providing interim guidance for the 2019 calendar year on income tax
withholding from wages and from retirement and annuity distributions.
Inflation adjustments and tax tables issued for 2019
The IRS issued the 2019 annual inflation adjustments for many tax provisions as well as the 2019 tax rate tables for individuals and estates and trusts.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
