IRS Practice & Procedure

TOPICS

July 1, 2017

Tax reform: Accounting method opportunities

Accounting method planning that accelerates deductions or defers revenue could provide corporations with the potential to take deductions at the current rate and recognize revenue at a proposed lower rate.

July 1, 2017

The importance of properly identifying the employer

When multiple entities have a relationship with a worker, the determination of which entity is the
“employer” can have significant additional tax consequences.

July 1, 2017

Appropriations bill targets IRS conduct

The 2017 appropriations bill passed by Congress includes $11.2 billion for IRS operations and enforcement. But it also includes specific directives prohibiting certain IRS conduct.

July 1, 2017

Employment tax enforcement is trending

Practitioners should have a basic awareness of some of the unique tools the government uses to enforce employment tax laws.

July 1, 2017

The required-records doctrine and the Fifth Amendment

This item discusses the Fifth Amendment protection
generally in tax practice and one of its important exceptions—the required-records doctrine.

July 1, 2017

Tax preparer mistakes: Taxpayer penalties and the tax treatment of indemnity payments

Relying on a tax professional does not guarantee that the penalty will be removed for a taxpayer.

July 1, 2017

Departing aliens and the sailing permit

It is important to understand compliance requirements should the IRS begin using the sailing permit to aid its collection efforts.

June 21, 2017

IRS reopens PTIN registration system

The system had been down since early June, after a federal court held that the IRS cannot charge a PTIN fee.

June 15, 2017

Employment taxes: Beware civil and criminal penalties

The government can impose a 100% trust fund recovery penalty on “responsible persons” who were required to pay over the money or who controlled the funds.

June 5, 2017

Federal court strikes down PTIN fees, upholds PTINs

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

June 1, 2017

IRS to accept only electronic payments for ruling requests

The IRS announced that it will no longer accept checks in payment for ruling requests beginning June 15.

June 1, 2017

Office of Professional Responsibility cannot investigate disbarred tax preparer

The IRS OPR 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.

June 1, 2017