PTIN User Fee Will Be Lowered
The IRS issued regulations lowering the fee for PTINs, effective for the coming filing season, from $50 to $33, effective Nov. 1, 2015.
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The IRS issued regulations lowering the fee for PTINs, effective for the coming filing season, from $50 to $33, effective Nov. 1, 2015.
The proposed grant of authority to the IRS to regulate all aspects of tax practice is overly broad, the AICPA said in a letter to the Senate Finance Committee.
The Treasury Department issued a final rule that exempts it from having to reveal to holders of preparer tax identification numbers the names of agencies or individuals that have asked for their files.
The Treasury Department issued a final rule on Monday that exempts it from having to reveal to PTIN holders the names of agencies or individuals that have asked for their files.
A federal district court found Section 10.27(b) of Circular 230 invalid as it pertains to refund claims and permanently enjoined the IRS from enforcing the regulation with respect to fees for preparing refund claims.
CPAs filed suit in federal court for the District of Columbia, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.
The AICPA filed suit in the U.S. District Court for the District of Columbia on July 15, asking the court to halt the IRS's recently introduced Annual Filing Season Program. The AICPA's three-count complaint asks the court to declare the rule implementing the program unlawful and stop its operation.
The U.S. District Court for the District of Columbia granted a motion of summary judgment and issued an injunction to prevent the IRS from regulating contingent fee arrangements for the preparation and filing of ordinary refund claims under Circular 230.
Two CPAs have filed suit in the federal district court, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.
Following the defeat in federal court of its mandatory tax return preparer regulation program, the IRS in late June introduced a voluntary program of tax return preparer certification.
The IRS has decided that, as a result of the recent decision preventing it from regulating unenrolled tax return preparers, disbarment or suspension from practice before the IRS cannot include a ban on tax return preparation or blocking an individual's PTIN.
A federal court granted summary judgment and issued an injunction to prevent the IRS from regulating contingent fee arrangements for the preparation and filing of ordinary refund claims under Circular 230.
The AICPA filed suit in the U.S. District Court for the District of Columbia, asking the court to halt the IRS’s recently introduced Annual Filing Season Program.
The IRS published guidance introducing its new, voluntary Annual Filing Season Program, which permits tax preparers who are not CPAs, attorneys, or enrolled agents to complete tax education requirements and receive a certificate
The IRS announced that it will soon introduce a voluntary program for tax return preparers called the Annual Filing Season Program.
The AICPA sent a letter to the IRS, expressing its strong concerns that a proposed IRS voluntary certification program for unenrolled tax return preparers “would cause significant legal problems that may ultimately frustrate the IRS’s goals, confuse the public, and lead to litigation.”
One of the biggest issues practitioners have with the IRS Office of Professional Responsibility is a lack of information on what constitutes a violation of Treasury Circular 230 and how OPR applies sanctions for such violations.
The IRS has decided that, as a result of the recent decision preventing it from regulating unenrolled tax return preparers, disbarment or suspension from practice before the IRS cannot include a ban on tax return preparation or blocking an individual’s PTIN.
The AICPA sent the IRS commissioner a letter expressing its “deep concerns” about a program for voluntary certification of tax return preparers.
The IRS’s attempt to regulate unenrolled tax return preparers was dealt another blow when the D.C. Circuit Court of Appeals held that the agency exceeded its statutory authority by issuing regulations imposing various requirements on tax return preparers.
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