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The IRS’s Alternative Dispute Resolution (ADR) options allow taxpayers and the IRS to resolve disputes more quickly than through the traditional appeals processes. Many practitioners, including me during my time in private practice, have long appreciated its advantages. I often recommended to my clients and successfully used programs like Fast Track Settlement, Post Appeals Mediation,…

Section 903 of the TAS Act Will Simplify Estimated Tax Payments for Individuals On January 30, 2025, a discussion draft of the Taxpayer Assistance and Service Act (“TAS Act”) was released by Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member. The TAS Act is a broad…

The ERC Claim Period Has Closed — The IRS Must Now Prioritize Resolution, Communication, and Taxpayer Protections   As of April 15, 2025, the window for filing Employee Retention Credit (ERC) claims officially closed, marking the end of a significant chapter in pandemic-era relief. Yet, while the filing period has ended, the program is far…

Trust fund recovery program penalty abated, saving officer millions of dollars At the heart of our organization’s mission lies a commitment to advocacy. Every year, we help thousands of individuals navigate the complex landscape of federal taxes with confidence and clarity. This story is just one of many examples of how the Taxpayer Advocate Service…

Today, I want to take a quick break from my deep dive into the discussion draft of the Taxpayer Assistance and Service Act to spotlight an important observance: National Small Business Week (NSBW), celebrated this year from May 4 – 10. NSBW was created by the Small Business Association (SBA) to honor the hard work…

  NTA Blog: TAS Act Would Improve Efficiency and Reduce Processing Delays for Taxpayers Requesting an Offer in Compromise (OIC)     On January 30, 2025, Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member, jointly released a discussion draft of the Taxpayer Assistance and Service (or…

NTA Blog: IRS Chief Counsel Advice on Theft Loss Deductions for Scam Victims and What It Means for Taxpayers On March 14, 2025, the IRS Office of Chief Counsel (Chief Counsel) released advice memorandum number 202511015, addressing the deductibility of theft losses under IRC § 165 for scam victims. The memo offers important clarification on…

Introduction On January 30, 2025, Senators Mike Crapo, Chairman of the Senate Finance Committee, and Ron Wyden, the Committee’s ranking member, jointly introduced a discussion draft of the Taxpayer Assistance and Service (“TAS”) Act. This proposed legislation represents a comprehensive effort to enhance U.S. tax administration. Of its 68 provisions, about 40 align with recommendations…

  NTA Blog: TAS Act Would Tweak IRS Disaster Relief to Fix Two Recurring Problems This blog continues my look at the discussion draft of the (TAS Act) focusing on IRS Disaster Relief. Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the committee’s ranking member, released the draft earlier this…

On January 30, 2025, Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member, introduced a discussion draft of the Taxpayer Assistance and Service Act (TAS Act). This broad and sweeping bill seeks to improve tax administration and address long-standing challenges faced by taxpayers. One provision of the…