IRS Practice & Procedure

TOPICS

August 1, 2017

Taxpayers must pay electronically for ruling requests

The IRS announced that it will no longer accept checks in payment for ruling requests.

August 1, 2017

Tax Court clarifies ‘amounts in dispute’ for purposes of whistleblower awards

The Tax Court held that “amounts in dispute” for the $2 million threshold in whistleblower cases are
the total amount of the liability.

August 1, 2017

IRS cannot charge fees for PTINs

The D.C. District Court held that the IRS has the authority to require preparers to use preparer tax identification numbers but that it cannot charge fees for issuing PTINs.

July 25, 2017

IRS moves for stay of PTIN fee injunction

If granted, the stay would allow the IRS to charge the fees while it decides whether to appeal the district court decision that struck down the fees and, if it does appeal, during the appeal itself.

July 24, 2017

IRS pilots Appeals videoconference service

The IRS Office of Appeals announced that on Aug. 1 it will begin offering taxpayers and their representatives a new web-based virtual conference option for taxpayer conferences.

July 19, 2017

Regulations address new statutory due dates for many tax returns

Changes to the due dates and extensions of time to file various tax returns and information returns were implemented in a package of regulations the IRS issued on Wednesday.

July 7, 2017

Treasury identifies 8 regulations as burdensome

After reviewing all 105 Treasury regulations issued in 2016 and early 2017, the Treasury Department has identified eight that cost too much, are too complex or exceed the IRS’s statutory authority.

July 1, 2017

TIGTA official testifies about IRS data breach in FAFSA application

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.

July 1, 2017

Potential merger incentives resulting from proposed tax reform

The House Blueprint, if enacted, may provide incentives for certain taxpayers to merge in the future.

July 1, 2017

Executive order directs Treasury to review IRS regulations

President Donald Trump signed an executive order directing the Treasury Department to review “significant” regulations that were issued in 2016 and 2017 to determine if the regulations cost too much, are too complex, or exceed the IRS’s statutory authority.

July 1, 2017