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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…

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…

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…

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…

NTA Blog: Voluntary Withholding in the Taxpayer Assistance and Service Act   On January 30, 2025, a discussion draft of the Taxpayer Assistance and Service Act (“TAS Act”) was jointly released by Senator Mike Crapo, Chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member. The TAS Act represents a comprehensive…

Earlier this year, a significant step toward modernizing tax processes was taken with the introduction of the Taxpayer Assistance and Service or “TAS” Act. This groundbreaking discussion draft, released by Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the committee’s ranking member, aims to address various inefficiencies and imbalances in…

NTA Blog: Eliminate Installment Agreement Fees for Low-Income Taxpayers Based on Current Income   Introduction on TAS Act and Installment Agreement Fees On January 30, 2025, Senators Mike Crapo, Chairman of the Senate Finance Committee, and Ron Wyden, the Committee’s ranking member, jointly issued a discussion draft of the Taxpayer Assistance and Service (“TAS”) Act.…

Take caution when on social media to not put yourself or others at risk for identity theft by sharing personal tax information. Waiting on your tax refund can be difficult. It can be even more so when you are unsure about the status or why there might be a delay beyond the timeframe you expected…