Trust fund recovery program penalty abated, saving officer millions of dollars

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…

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Celebrating National Small Business Week

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…

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TAS Act Would Improve Efficiency and Reduce Processing Delays for Taxpayers Requesting an Offer in Compromise

  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…

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TAS Act: Court Review of Innocent Spouse Relief

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…

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TAS Act Would Tweak IRS Disaster Relief to Fix Two Recurring Problems

  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…

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Filing past due tax returns before the refund statute date expires

The Taxpayer Advocate Service shares steps to help you file a claim for credit or refund before its statute expiration date. File a Claim for Credit or Refund Did you know that in general, you must file a claim for credit or refund of any tax within three years from the time “the return” was…

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The ABCs of due diligence for tax professionals

Tax professionals who are paid for their tax preparation services are required to practice due diligence when preparing federal tax returns, especially when the returns claim tax credits. If a paid preparer has a reason to doubt any information provided by a client that impacts client eligibility for the Earned Income Tax Credit, Child Tax…

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TAS Issues Taxpayer Assistance Order to Protect Taxpayer Rights

A taxpayer sought TAS assistance in getting an amended return considered. The IRS initially denied the claim, stating it was not timely. The taxpayer appealed the claim denial, and the Appeals Officer confirmed the claim was timely and eligible for consideration. However, the IRS still did not process the claim. TAS issued a formal request…

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