IRS Representations & Examinations

TOPICS / PROCEDURE

April 1, 2018

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.

February 6, 2018

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.

October 1, 2017

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.

September 1, 2017

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.

August 1, 2017

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.

August 1, 2017

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.

July 25, 2017

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.

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.

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 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

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.

May 24, 2017

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.

May 1, 2017

IRS explains e-Services account suspensions/re-registration procedures

The IRS suspended the e-Services accounts of users who failed to verify their identities.

April 1, 2017

IRS announces online publication of practitioners’ registration information

The IRS alerted tax practitioners that it plans to publish their registration information online.

March 23, 2017

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.

February 2, 2017

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.

February 1, 2017

The Preparer Penalties of Sec. 6694 and Sec. 6695

This item discusses the two penalty areas that apply to preparers.

February 1, 2017

Regulations Govern Preparer Penalties and Due Diligence Under New Law

Recent legislation added requirements which previously applied only to the earned income tax credit.

December 5, 2016

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.

October 13, 2016

PTIN Class Action Lawsuit Affects All Tax Return Preparers

A class action lawsuit currently pending in a federal district court includes in its class of plaintiffs all tax return preparers who obtained or renewed a PTIN after Sept. 30, 2010.