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Report Tax Issues That Affect Multiple Taxpayers Using TAS’s Systemic Advocacy Management System The mission of the Taxpayer Advocate Service (TAS) covers what I often refer to as three pillars of service: Protecting taxpayer rights; Helping taxpayers resolve problems with the IRS; and Recommending and advocating for changes that will prevent future problems. Essentially, everything…

TAS Tax Tip: Federal tax filing information and tips to help you avoid common errors    Tax Filing Resources  The IRS will generally opens the filing season at the end of January. For updated dates view Filing Season Resources.     ALERT: if you submit your tax return prior to theis opening date, it will…

A taxpayer who became disabled after working as a first responder contacted TAS for help after the IRS denied the taxpayer’s claim for refund. The taxpayer had filed Form 1040-X, Amended U.S. Individual Income Tax Return, to properly report their pension income as non-taxable. Upon receipt of the taxpayer’s inquiry, TAS asked the IRS to…

All Paid Return Preparers Must Have a Preparer Tax Identification Number A Preparer Tax Identification Number (PTIN) generally is required for anyone who is paid to prepare or help to prepare all, or substantially all, of a federal tax return, claim for refund, or other tax form submitted to the IRS, unless specifically excepted. In…

Proposed regulations permitting the IRS to shorten third-party notice requirements in certain circumstances erode important taxpayer protections and could result in a taxpayers bearing the consequences for IRS-caused delays. Background The IRS Restructuring and Reform Act of 1998 (RRA 98) instituted major reforms to IRS tax administration. RRA 98 included new provisions providing added taxpayer…

Newly Designed Taxpayer Roadmap Pages Ahead of Filing Season Ahead of filing season, TAS introduces a new design for some Taxpayer Roadmap pages               Getting ready for filing season? Check out the TAS redesigned taxpayer notice pages (or stops) to help you navigate your taxes. The new design makes it easier for you to find…

Preparing your taxes doesn’t have to be scary, but this spooky season I would like to share an example of how things can go frightfully wrong. Imagine this terrifying scenario: Someone offers to prepare your tax return, promising a big refund. All you have to do is take their word for it and look the…

Spoiler Alert:  The IRS has ended its practice of automatically assessing penalties at the time of filing for late-filed Forms 3520, Part IV, which deal with reporting foreign gifts and bequests. And… By the end of the year the IRS will begin reviewing any reasonable cause statement which taxpayers attach to late-filed Forms 3520 and…

Protecting yourself and your clients from evolving tax scams Tax professionals need to be on the lookout for a variety of new and evolving schemes aimed at stealing sensitive taxpayer information. These schemes don’t just threaten your clients, they can damage your business as well. Thieves have upped their game by targeting tax professionals to…

A tax return preparer is a person who prepares a tax return, or a substantial portion of a tax return for payment. An individual who prepares a tax return for free is not considered a tax return preparer for these purposes. If you prepare tax returns in exchange for payment, you are subject to return…