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AICPA Urges IRS to Extend Deadline for COVID-19 Penalty Relief, Expand Scope

The American Institute of CPAs (AICPA) has applauded the Internal Revenue Service for granting automatic penalty relief related to select 2019 and 2020 returns, but asked for two tweaks to the process: The group wants...more

Internal Revenue Service Announces Sweeping Penalty Relief for 2019, 2020 Tax Returns

The Internal Revenue Service plans to provide widespread penalty relief for the late filing of certain tax and information returns for the 2019 and 2020 tax years. According to Notice 2022-36, this latest penalty relief...more

Internal Revenue Service Unveils “Dirty Dozen” Tax Scams for 2022

The Internal Revenue Service has announced the first installment of its annual “Dirty Dozen” list of tax scams. Published every year, the “Dirty Dozen” comprises the twelve most prevalent tax scams that taxpayers may...more

The Presumption of Innocence Podcast: Episode 2 - Avoid Falling Prey: The Dirty Dozen and Other Trending Tax Scams [Audio]

With tax season upon us, taxpayers and tax professionals need to know how to avoid falling prey to fraudulent scams. In this episode of The Presumption of Innocence, Matthew Adams and Matthew Lee, Co-Chairs of Fox’s...more

IRS Restricts Levy Actions Involving EIP Or PPP Funds

In recognition of the continuing economic hardship caused by the COVID-19 pandemic, the Internal Revenue Service is easing its collection activities to avoid the seizure of bank accounts containing either Economic Impact...more

FinCEN Clarifies FBAR Deadline Confusion

On October 14, 2020, FinCEN posted an incorrect message on its Bank Secrecy Act (BSA) E-Filing website. The message incorrectly stated there was a new filing extension until December 31, 2020, for all filers of Reports of...more

Resources Regarding “People First Initiative” Available On IRS Website

On March 25, 2020, following the onset of the COVID-19 pandemic, the IRS unveiled its People First Initiative to provide wide-ranging compliance relief to taxpayers experiencing hardships relating to the health crisis. This...more

U.S. Tax Court To Begin Accepting Hand Deliveries On July 10

Following up our post earlier today that the Tax Court will resume receiving mail on July 10, 2020, the Tax Court has issued another announcement regarding its operations. Also beginning on July 10, the Clerk’s Office will...more

6/25/2020  /  Income Taxes , IRS , Tax Court , Tax Returns

Tax Court Announces Resumption Of Mail Delivery

Due to the COVID-19 pandemic, operations of the United States Tax Court have been severely impacted. The Tax Court’s building in Washington, D.C. has been closed since March 19, 2020, all trial sessions have been cancelled...more

Internal Revenue Service’s LB&I Division Announces Compliance Campaign Focused On TCJA

The Internal Revenue Service’s Large Business & International Division has announced another compliance campaign, its 64th such campaign since the first set of campaigns was unveiled in 2017. This latest campaign will focus...more

IRS Grants Financial Institutions Temporary Relief From FATCA Obligations Due To COVID-19

In response to the COVID-19 pandemic, the IRS has granted foreign financial institutions a number of extensions on Foreign Account Tax Compliance Act reporting obligations due in 2020...more

5/4/2020  /  Coronavirus/COVID-19 , Extensions , FATCA , IRS , NFFE , Tax

IRS Provides Critical Guidance On How To Obtain Tax Levy And Lien Releases Due To COVID-19 Hardships

The Internal Revenue Service has published two Frequently Asked Questions about how taxpayers can seek release of tax levies and federal tax liens due to hardship circumstances caused by the COVID-19 pandemic. The FAQs can...more

Federal Tax Enforcement In the Time Of COVID-19

The COVID-19 pandemic and the President’s declaration of a national emergency have upended the Internal Revenue Service’s enforcement agenda in a dramatic way, both in the short term and for the feasible future. Already...more

Internal Revenue Service Extends More Critical Tax Deadlines To July 15, Including Time Limits For Filing Refund Claims And Tax...

Providing additional relief to taxpayers affected by the COVID-19 pandemic, the Internal Revenue Service has extended a wide array of key tax deadlines for individuals and businesses to July 15, 2020. Last month, the IRS...more

IRS Postpones FATCA Reporting Deadline For Foreign Financial Institutions Due To COVID-19

In response to the COVID-19 pandemic, the Internal Revenue Service has agreed to extend many deadlines. One such extension affords foreign financial institutions more time to file Form 8966. Form 8966 is the annual...more

4/7/2020  /  Coronavirus/COVID-19 , FATCA , IRS , Tax , Tax Forms

Internal Revenue Service Publishes FAQs About Forthcoming Coronavirus Economic Impact Payments

The Internal Revenue Service today announced that distribution of economic impact payments will begin in the next three weeks and will be distributed automatically, with no action required for most individuals. However, some...more

Internal Revenue Service Issues Evacuation Order Directing Virtually All Employees To Work Remotely Starting March 30

The Federal News Network is reporting that the due to the coronavirus pandemic, the IRS issued an evacuation notice Friday afternoon directing that nearly all of its employees work from home on mandatory telework starting...more

IRS Publishes Frequently Asked Questions About Extension Of April 15 Filing Deadline Due To COVID-19 Pandemic

As a follow-up to its announcement that the April 15 income tax filing deadline is extended to July 15, the Internal Revenue Service has created a series of Frequently Asked Questions to address common questions that may...more

IRS Postpones Gift Tax Filing Deadline To July 15, 2020 Due To COVID-19 Pandemic

As a follow-up to its prior announcement that the April 15 income tax filing deadline is extended to July 15 due to the COVID-19 pandemic, the Treasury Department has announced a similar extension of the filing deadline for...more

Treasury Secretary Announces Tax Filing Deadline Extended To July 15 Due To COVID-19

Treasury Secretary Steven Mnuchin announced on Twitter this morning that the April 15 tax filing deadline has been extended to July 15 due to the health crisis caused by the coronavirus outbreak....more

IRS Releases More Details Regarding Extension Of Tax Day To July 15, 2020

As a follow-up to our prior post, the Treasury Department and the Internal Revenue Service have released additional details regarding the extension of the federal income tax filing due date from April 15, 2020, to July 15,...more

Erin M. Collins Appointed National Taxpayer Advocate

Yesterday the Treasury Department and Internal Revenue Service announced that Erin M. Collins has been appointed National Taxpayer Advocate. Collins succeeds Nina E. Olson, who served as the as National Taxpayer Advocate...more

2/28/2020  /  IRS , U.S. Treasury

IRS Steps Up Scrutiny Of Micro-Captive Insurance Transactions

The Internal Revenue Service has announced an overwhelming acceptance rate for a time-limited settlement offer made to certain taxpayers under audit who participated in abusive micro-captive insurance transactions. Nearly 80%...more

IRS Continues Pressure On Syndicated Conservation Easements

The Internal Revenue Service is urging taxpayers involved in syndicated conservation easement transactions to consult with their tax advisors following a recent U.S. Tax Court decision. The IRS also plans to continue...more

IRS Steps Up The Pressure On Abusive Syndicated Conservation Easements

The Internal Revenue Service announced today a significant increase in enforcement actions for syndicated conservation easement transactions, a priority compliance area. According to the announcement, coordinated audits are...more

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