Posts by snapme

Tips for Taxpayers Who May Qualify for Automatic Penalty Relief    In July 2026, the IRS began to phase in the Automatic Exemption from Penalty (AEP) program. This program automatically provides penalty relief to eligible taxpayers with a history of timely filing and payment compliance. AEP will fully replace the First Time Abate (FTA) program for eligible original returns with due dates on or after January…

USVI Residents: Don’t Ignore IRS Filing Notices If you are a bona fide resident of the U.S. Virgin Islands (USVI), you generally file your income tax return with the Virgin Islands Bureau of Internal Revenue (BIR), not the IRS, and report your worldwide income to the USVI. If you properly report and pay your taxes…

STATEMENT FROM NATIONAL TAXPAYER ADVOCATE ERIN M. COLLINS REGARDING SENATE FINANCE COMMITTEE APPROVAL OF THE TAS ACT   July 30, 2026   WASHINGTON — National Taxpayer Advocate Erin M. Collins today released the following statement after the Senate Finance Committee voted unanimously to favorably report the Taxpayer Assistance and Service Act, or TAS Act. “I…

Notarial Fees and Self-Employment Tax: Know What Is Exempt If you earn money as a notary public, you generally must report all of your income on your federal tax return. However, not all notary income is taxed the same. Fees you earn for performing official notarial acts are generally not subject to self-employment tax, although…

NTA Blog: Giving Taxpayers a Voice in IRS Appeals Conferences At A Glance • A proposed bill in the House of Representatives would require taxpayer consent before any IRS employee other than an Appeals employee may appear in an Appeals conference. • Current guidance in IRS Appeals leaves the participation decision with Appeals, not with…

As the National Taxpayer Advocate, I recommend changes to the IRS that will improve tax administration and better protect taxpayer rights. Some changes are complex, some are technical, and some take years of persistent advocacy before taxpayers see the benefit. Today, the IRS announced one such change that has been a long time in the…

This blog is a reminder and quick reference to my four-part series on recent legal developments involving IRC § 7508A(d) and Kwong v. United States, 179 Fed. Cl. 382 (2025). As explained in Part I, under the reasoning of Kwong, certain filing and payment deadlines falling from January 20, 2020, through July 10, 2023, were…

Know your rights this Independence Day. Learn how the Taxpayer Bill of Rights promotes fairness, accountability, and better service for all taxpayers. Red, White, and Taxpayer Rights: Celebrating Independence Day Through Taxpayer Service and Fairness This summer is buzzing with activity, from FIFA World Cup excitement to vacations, family gatherings, cookouts, and fireworks. As we…

Highlights a largely successful filing season and priorities for 2027 WASHINGTON — National Taxpayer Advocate Erin M. Collins today released her Fiscal Year 2027 Objectives Report to Congress, highlighting a largely successful 2026 filing season in which the IRS processed nearly 139 million individual tax returns, issued more than 90 million refunds, and successfully implemented…

Foreign participants in the 2026 FIFA World Cup may have U.S. tax obligations. Learn about withholding, tax treaties, filing requirements, and how to stay compliant. The 2026 FIFA World Cup will be jointly hosted by the United States, Canada, and Mexico, with a majority of matches taking place in the United States. If you are…