New procedures are designed to facilitate consideration by the IRS Appeals office, while maintaining the independence of the process.
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TOPICS
IRS Practice & Procedure
Definitions Would Be Amended to Implement Supreme Court’s Same-Sex Marriage Decisions
The IRS issued proposed regulations amending the definitions of “spouse” and “husband and wife” to reflect U.S. Supreme Court decisions.
Treasury Announces Launch of MyRAs
The new retirement savings account is intended for people with taxable compensation income but who lack access to an employer-sponsored retirement plan.
Audit Reconsideration: An Effective Way of Resolving Disputes With the IRS
Audit reconsideration is a highly effective tool available to practitioners when a client is not satisfied with the results of a prior audit.
2016 Tax Tables and Inflation Adjustments Are Released
The IRS issued the annual inflation adjustments
for 2016 for more than 50 tax provisions as well as the 2016 tax rate tables for individuals and estates and trusts.
Regulations Lower PTIN User Fee
The IRS issued temporary regulations lowering the user fee for preparer tax identification numbers.
Government Shutdowns Threaten Taxpayer Rights
In addition to disrupting people’s lives and the economy, government shutdowns also significantly affect IRS operations and taxpayer rights.
Former Rep. Dave Camp Advocates Tax Reform to Help U.S. Economy
The former representative said tax reform is still needed to grow the U.S. economy and improve its global competitiveness.
Congress Passes Extender and Other Tax Legislation
The omnibus spending bill passed by Congress on Friday, which extends a long list of expired tax provisions, also contains a large number of other tax items.
Guidance Contains Inflation Adjustments for 2015 Information Return Penalties
A recently enacted law requires penalties for failing to file certain information returns to be adjusted for inflation. The latest adjustments are announced in this guidance.
Criminal Tax Prosecutions Run the Gamut
In its annual business report for 2015, the IRS’s Criminal Investigation division discussed notable criminal tax prosecutions.
Bill with Passport and Third-Party Tax Collection Provisions Passes Congress
The highway funding bill passed by Congress includes provisions that will allow the government to revoke the passports of seriously delinquent tax debtors and will require the IRS to use third-party debt collectors.
DOL Issues Guidance Concerning Misclassification of Employees and Independent Contractors
The DOL’s Wage and Hour Division issued an
Administrator’s Interpretation addressing worker misclassification, which may deny employees significant workplace protections and lower tax revenues.
Assisting Clients With Tax-Related Identity Theft
CPAs and tax preparers can play a vital role in assisting clients who have become identity theft victims.
Fifth Circuit: “Taxpayer” Means a Person Who Pays Tax
The Fifth Circuit concluded that the district court erred in determining the definition of “taxpayer” by failing to consider the Code’s generally applicable definition of the term and further erred in interpreting the tolling provision by failing to follow the plain language of the provision and the associated regulations.
IRS Warns Practitioners of an e-Services Phishing Scam
The IRS issued a QuickAlert to tax practitioners, warning of a phishing scam that is attempting to capture practitioners’ e-Services usernames and passwords.
Tax ID Theft Victims May Obtain Copies of Fraudulent Returns
In a change of policy, the IRS announced procedures for victims of tax ID theft or their authorized representative to request copies of bogus returns filed by identity thieves.
IRS Provides Guidance on FBAR Penalties
The guidance provides procedures to ensure consistency and efficiency in the IRS’s administration of the FBAR compliance program.
Demanding Tax Season Likely Ahead, IRS Commissioner Tells AICPA
IRS Commissioner John Koskinen told the AICPA that continuing cuts to the agency’s budget mean less enforcement revenue and continued challenges in properly serving taxpayers’ and practitioners’ needs during the crush of tax season.
Lower Tax Rates, Territorial Regime Are Still Priorities, Former Ways & Means Chair Tells AICPA
Former Rep. Dave Camp highlighted for the AICPA the key issues that should remain a major focus of broader tax reform efforts.
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.
