The IRS announced that the electronic filing personal identification number (e-file PIN) tool is “no longer available” after it detected additional attacks on the system.
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IRS Practice & Procedure
IRS Did Not Discover or Help All Get Transcript Data Breach Victims
The TIGTA criticized the IRS’s failure to identify and assist all taxpayers whose tax return and other data may have been accessed by cybercriminals in last year’s Get Transcript breach.
Taxpayers Can Get Tax Return Transcripts Online Once Again
Announcing increased security and authentication procedures, the IRS said that it had reinstated its Get Transcript Online service, which had been breached by cybercriminals last year.
Final Rules Define Loss Importation Property
The IRS issued final rules that prevent taxpayers from transferring losses to corporations.
Medical Device Excise Tax: Moratorium Considerations and FAQs
This item discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.
Revised Vehicle Depreciation Limits Are Issued
The IRS released guidance providing revised limits for the amount of depreciation taxpayers can take for the first year they use a passenger
automobile for business.
What LIHTC Project Owners Should Know About New IRS Compliance-Monitoring Rules
IRS regulations and revisions provide state or local housing credit agencies with additional flexibility in implementing monitoring duties.
IRS Updates List of Designated Private Delivery Services
Eight DHL delivery services were added to the list of designated private delivery services that qualify for purposes of the timely mailing/timely filing rule.
AICPA Members Weigh In on IRS Service Levels
Problems included trouble getting through on the phone and trouble reaching IRS representatives who could answer their questions. Written communications with the agency were another source of frustrations.
IRS Future State Is Not a One Size Fits All
Nina Olson, the national taxpayer advocate, heard from tax practitioners and taxpayer groups on how the IRS can modernize its taxpayer services.
CPAs Helping Guide Tax Administration and Affecting Tax Policy
As it works through a long list of priorities and plans for its “future state,” the IRS should look to CPAs, who based on their experience can provide a unique viewpoint.
Prop. Regs. Would Impose Reporting Requirements on Foreign-Owned Disregarded Entities
Foreign-owned disregarded entities, such as LLCs, would be required to report transactions with their owner and keep records under rules proposed by the Internal Revenue Service.
LB&I Expands Prefiling Agreement Program
This program is intended to resolve, before an LB&I taxpayer’s tax return is filed, issues that are likely to be disputed in post-filing audits.
A Look at the Impact of New Federal Filing Deadlines
Taxing authorities have sought to incorporate adequate lead time into the tax filing process.
IRS Issues Final Regulations on Awarding Litigation Costs
The regulations address awarding costs to a prevailing party in certain proceedings for determining, collecting, or refunding any tax, interest, or penalty.
AICPA Tax Advocacy Members Go to Washington to Urge IRS Improvements
Meeting intended to urge IRS to provide more responsive and modern service to taxpayers and practitioners.
Tax Ethical and Penalty Issues in the UTP Context: A Review After Five Years of Experience
This column reviews the advent of Schedule UTP, considers the applicable ethical rules, and offers some best practice tips for practitioners.
Legislation Permanently Bans Internet Taxes, Increases Failure-to-File Penalty
Congress passed the Trade Facilitation and Trade Enforcement Act of 2015, making permanent the moratorium on states and
localities taxing Internet access.
IRS Introduces New Audit Procedures for LB&I
The new examination process uses an issues-based approach.
Specified Domestic Entities Must Now Report Under Sec. 6038D
The regulations require specified domestic entities to report specified foreign financial assets in which they have interests.
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
