The IRS issued inflation adjustments for the Sec. 179 expensing limits, the above-the-line deduction for eligible expenses of educators, and the deductible amount for van pool and transit expenses.
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TOPICS
IRS Practice & Procedure
IRS Restores E-Filing Services
The IRS’s tax return e-filing system was back in operation Thursday afternoon, a day after a computer hardware failure knocked out it and other IRS system services.
IRS Made “Initial Determination”
IRS could impose penalty because the examiner had made an initial determination that the penalty applied.
Passport Revocation and Third-Party Debt Collection Provisions Enacted
Passports can be denied to any person whom the IRS certifies as having seriously delinquent tax debt.
New IRS Policy Allows Tax ID Theft Victims to See Fraudulent Returns
The IRS posted instructions for taxpayers or their CPAs to obtain copies of returns filed by thieves.
Tax Return Processes: The Intersection of Due Diligence and Quality Control
This column explores the interrelationship of ethical and practical considerations that start before client data come into the office and continue after the return is filed.
IRS IP PIN Notice Contains Wrong Tax Year for Filing
The IRS warned that identity protection personal identification number (IP PIN) notices it has recently sent to victims of identity theft refer to the wrong tax year.
Proposed and Temporary Sec. 199 Regulations Address a Wide Variety of Issues
The Treasury Department and the IRS proposed regulations that address a variety of issues and reflect guidance on statutory changes, provide clarifications of existing guidance,
and address issues generating controversy regarding IRS and taxpayers.
IRS Temporary Regulations Eliminate the Automatic 30-Day Filing Extension for Forms W-2
Employers will be allowed only a single, nonautomatic 30-day extension of the filing due date for the Form W-2 series.
Signing a Return Is Still Not Optional
The Tax Court held that neither the substantial compliance nor the tacit consent doctrine excused a taxpayer’s failure to sign a joint return.
2015 Budget Act Makes Big Changes to Partnership Audit Procedures
The act replaces the current TEFRA partnership audit rules and repeals the current special rules for electing large partnerships.
New Rules Would Apply to Coordinate IRS Appeals and Chief Counsel’s Office
New procedures are designed to facilitate consideration by the IRS Appeals office, while maintaining the independence of the process.
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.
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.
