Practitioners can protect themselves from significant
penalties by following the IRS’s ‘adequate disclosure’
procedures.
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TOPICS / PROCEDURE
Representations & Examinations
Practitioners are being asked for personal information by IRS
The IRS is now asking taxpayer representatives who call the agency to provide their Social Security number and date of birth to confirm their identity.
OPR implements greater transparency in disciplinary investigations
The IRS’s Office of Professional Responsibility has implemented a new process for informing practitioners that they are under investigation for violations of Circular 230.
IRS asks for stay on PTIN fees
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.
PTIN registration system reopened
The system had been down since early June, after a federal court held that the IRS cannot charge a PTIN fee.
Proposed budget contains tax reform provisions and would authorize regulation of tax return preparers
President Donald Trump’s proposed FY 2018 budget includes a new proposal to give the IRS authority to regulate paid tax return preparers.
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.
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.
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.
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.
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.
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.
President’s budget includes tax proposals and regulation of return preparers
President Donald Trump’s proposed FY 2018 budget includes a new proposal to give the IRS authority to regulate paid tax return preparers.
IRS explains e-Services account suspensions/re-registration procedures
The IRS suspended the e-Services accounts of users who failed to verify their identities.
IRS announces online publication of practitioners’ registration information
The IRS alerted tax practitioners that it plans to publish their registration information online.
Disbarred tax preparer not subject to IRS jurisdiction
The IRS Office of Professional Responsibility 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.
Tax practitioners’ information will soon be available at IRS website
The IRS announced that it will soon post online the registration information of practitioners who have preparer tax identification numbers, and the information will be available without charge to the public.
The Preparer Penalties of Sec. 6694 and Sec. 6695
This item discusses the two penalty areas that apply to preparers.
Regulations Govern Preparer Penalties and Due Diligence Under New Law
Recent legislation added requirements which previously applied only to the earned income tax credit.
Regulations Implement New Due-Diligence Requirements for Tax Return Preparers
Recent legislation added these requirements, which previously applied only to the earned income tax credit.
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.
