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A Centralized Authorization File (CAF) number is a unique nine-digit identification number issued by the IRS to tax professionals who are authorized to represent others in tax matters. Your CAF number is a security measure that lets the IRS verify that you are authorized to access your client’s information or can call the IRS on…

The IRS has the authority in certain situations to postpone filing deadlines, such as for disaster relief, to provide taxpayers who are dealing with difficult circumstances some much-needed additional time to prepare and file their tax returns. However, these postponements can also create a trap for some taxpayers several years down the road, preventing them…

  Success Story: TAS advocates for refunds as IRS misapplies the law  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 TAS helps resolve…

The IRS resumed sending automated collection notices in January following a lengthy, but much needed, pause to address paper processing backlogs that built up during the pandemic. Recently the IRS began sending Intent to Levy notices, including Federal Payment Levy Program (FPLP) notices. The FPLP is an automated process the IRS uses to systemically levy…

During the last few weeks, the IRS sent about 28,000 Notices of Claim Disallowance – Letters 105C or 106C – to businesses rejecting their claims for the Employee Retention Credit (ERC) and will send more disallowance notices in the upcoming months. I suspect many business owners receiving these notices were confused and had many questions, including “What does…

A certified public accountant (CPA) filed an amended Form 1041, U.S. Income Tax Return for Estates and Trusts, on behalf of their client. The executor of the estate was unable to distribute the estate’s assets to the beneficiaries and close the estate until the amended return was accepted by the IRS and processed. After waiting…

If you receive information from the IRS that doesn’t belong to you, this is known as an inadvertent unauthorized disclosure. Examples include other taxpayer information sent to you by mistake or information belonging to another taxpayer included with your tax information. This could be information you received by mail, e-mail, fax or transmitted via electronic…

The IRS announced in June that it was entering the next stage of Employee Retention Credit (ERC) work and that following a review of submitted claims, it plans to deny tens of thousands of improper high-risk, “erroneous” ERC claims while starting a new round of processing lower-risk claims to help eligible taxpayers.   The announcement…

Are you still waiting for the IRS to issue a refund for a deceased taxpayer’s tax year  2022 or 2023 final income tax return?  You are not alone.  The IRS significantly delayed issuing refunds for final income tax returns filed with an attached Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.  …

When you get married, your tax situation changes. Your marital status as of December 31 determines your tax filing options for the entire year. State law determines whether you are married. If you’re married at year-end, you have two filing status choices: Filing jointly with your new spouse (Married Filing Jointly) or Filing separate from…