Category Archives: IRS

Major Court Decision Extends Loving; IRS Enjoined from a Circular 230 Regulation

Thus, what Ridgley challenges here is the IRS’s proclaimed authority to regulate fee arrangements entered into by CPAs for preparing and filing Ordinary Refund Claims before the commencement of any adversarial proceedings with the IRS or any formal legal representation … Continue reading

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If You’re a Fugitive, Posting on Facebook Isn’t a Good Idea

This headline really tells the whole tale. But this tale deserves a full telling, so here goes: In August 1992, Francisco Legaspi was indicted on three counts of aiding and assisting in the presentation of false tax returns. In November … Continue reading

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AICPA Sues to Stop IRS’s “Annual Filing Season Program”

Well, that didn’t take long. As I predicted back on June 26th, the American Institute of CPAs (AICPA) has filed a lawsuit asking the court to stop the IRS’s new “Annual Filing Season Program.” From the AICPA’s press release: The … Continue reading

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101 Minutes…

Yesterday I had to call the IRS Practitioner Priority Service. One of my clients received a refund check where we believed he owed tax. It took 101 minutes–that’s one hour and forty-one minutes–before someone picked up my call. I hate … Continue reading

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What Happened to the Circular 230 Notice?

I sent a client an email today (responding to her query) and she wrote back, “What happened to the Circular 230 Notice?” What happened is that last week the IRS added the new revisions to Circular 230 on their webpage … Continue reading

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Deadlines for Us, But Not for Them: GAO Gives IRS an F on Correspondence Audits

Most reviews of IRS programs are conducted by TIGTA (the Treasury Inspector General for Tax Administration). However, the GAO (U.S. Government Accountability Office) also can review IRS programs. The GAO is an investigative arm of Congress. Last week, a GAO … Continue reading

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Judge to IRS: Explain the Lost Emails Under Oath

From the AP: U.S. District Judge Emmet G. Sullivan gave the tax agency a month to submit the explanation in writing. Sullivan said he is also appointing a federal magistrate to see whether the lost emails can be obtained from … Continue reading

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Deliberately Not Following the Rules Would Get Me in Trouble, But Not Ms. Lerner

The IRS scandal continues to percolate. Yesterday and today we discover that Lois Lerner may have printed out some of her emails. And that she deliberately used an instant messaging system so that her communications wouldn’t be discovered. President Obama, … Continue reading

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IRS Didn’t Tell a Court About the Missing Lerner Emails

Eventually, we will know exactly what happened with the IRS scandal. For now, little pieces continue to drip out. One of the most recent concerns the missing Lois Lerner emails. I had forgotten that Judicial Watch had filed a Freedom … Continue reading

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IRS Ignores AICPA & NAEA; Court Likely Destination for IRS’s New “Annual Filing Season Program”

The National Association of Enrolled Agents sent the IRS a letter stating that they didn’t like the idea of a voluntary tax preparer regulation program. (Full disclosure: I’m a member of the NAEA.) The NAEA pointed out that there’s already … Continue reading

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