Wednesday, August 22, 2018

Don Barg, TSCPA Relations with the IRS committee,  requests that any issues for the IRS Stakeholder Liaison be forwarded to him. "These can be issues for the local business operating units or any type of issue you are incurring with IRS policies, practices or procedures in general."

Contact Don at dbarg@barg-henson.com

First Friday Hot Issues Summary – August 3, 2018


IMRS Monthly Overview

The IMRS Monthly Overview contains an update of issues opened and closed each month.

We Wanted You to Know!

Tax Reform guidance:
Visit the Tax Reform page on IRS.gov frequently for updated information.  https://www.irs.gov/newsroom/tax-reform

Opportunity Zones:
Opportunity Zones were added to the tax code by the Tax Cuts and Jobs. View the Opportunity Zone FAQ’s on irs.gov to learn more.  https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions

TAXPAYER BURDEN SURVEYS
Twelve taxpayer burden surveys have started and will take place thru October 2018.  The customer service surveys are conducted by Westat and post to irs.gov. https://www.irs.gov/privacy-disclosure/customer-satisfaction-surveys

Webinars
IRS offers informative Webinars for Tax Practitioners (CE credit offered) and  Webinars for Small Business.  

Twitter
The IRS is on twitter. Follow these IRS media specialists to get the latest tax tips, information and news in 140 characters or less. @Sanford_IRS and @Anabel_IRS  Other general IRS Twitter accounts: Follow the IRS on Twitter

Regional Practitioner Meetings (Texas and New Mexico)
Register today at a location near you. Earn 7 CE credits. Regional Practitioner meetings are brought to you in partnership with state chapters of NATP and NSEA, NMCPA and Small Business Development Centers.

Texas Regional Practitioner Meetings

Santa Fe, New Mexico Regional Practitioner Meeting

New Issues:

Scam Phone calls
Issue:  Fraudulent IRS phone are still being received.
Response: Report them on the TIGTA website. Look for the red button.  https://www.treasury.gov/tigta/contact_report.shtml

Status: Closed

Applying for ITIN when located out of the Country
Issue: How can someone apply for an ITIN when located out of the Country and there is no IRS office, American Embassy or CAA available?  
Response: You can mail the form W-7, along with required supporting documentation to the IRS ITIN office. IRS ITIN Operation  Alternatively, CAAs can submit Forms W-7 on behalf of their clients. CAAs can use Form W-7 (COA) to certify that they have reviewed and verified the original documentation or a certified copy from the issuing agency of those documents through video electronic interviews. CAAs must have the original identification documents in their possession during the interview   

Status: Closed

TAC won’t take large payment as a walk in
Issue: Practitioner wanted to make a very large payment and the TAC office would not accept the payment and required taxpayer to make an appointment.
Response:  No appointments are required for non-cash payments or current year Form 1040 series tax returns, unless the TAC is co-located within a Social Security Administration (SSA) office or if there is an approved deviation from the area director. No appointments are required for non-cash payments, dropping off current year Form 1040 series tax returns, or obtaining forms.  IRM 21.3.4.2.4.2

Status: Closed

Federal Tax Lien release
Issue: A client wanted to obtain a Certificate of Release of Federal Tax Lien and wanted to know if they had to make an appointment with TAC in order to obtain a release in exchange for full payment (via Certified Check).  
Response: Yes, they need an appointment. All Taxpayer Assistance Center (TAC) now operate by appointment. (844-545-5640) Customer service representatives are available 7:00 a.m. to 7:00 p.m. You may call the Centralized Lien Processing Unit 800-913-6050 for additional information. See Publication 1450, Instructions for Requesting a Certificate of Release of Federal Tax Lien.

Status: Closed

 

Broken IRS weblink
Issue: NM reported that on the Understanding Your CP40 Notice webpage, the link to Pub 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency, was broken. 
Response: The broken link has been fixed. Thank you for bringing this to our attention.

Status: Closed  

Private Debt Collection Agencies
Is there an operational guide the Private Collection Agencies use to operate from?
Response: No, there isn’t.  Here are resources concerning PDC:

Status: Closed

Sharing Practitioner information
Issue: Can IRS share with the public how many returns practitioner businesses files? Practitioner received a solicitation flyer from a company stating they can provide information on how many returns their competitor filed. For a fee of course.  
Response: Yes, this information can be shared per a FOIA request. IRS extracts limited information from its External Customer Data Store (ECDS) Extracts (formerly known as Third Party Data Store (TPDS) Extracts) about currently authorized E-File Providers with whom it partners. IRS makes the extracted files available to the public in January and July of each year.  The data includes the names and limited contact information of authorized E-File Providers and information about the types of returns and number of returns filed by the providers for the current filing year to date. IRS also provides the information for the two preceding filing years

Status: Closed

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