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IRS Regulation and Administration
This section contains policies and AICPA comments related to tax administration and policy.
October 27, 2009 Letter to the Senate Finance Committee and the House Ways and Means Committee Concerning Proposals Regarding Certain Accuracy-Related Penalties and Codification of the Economic Substance Doctrine This letter expresses concern about proposals to amend the Code contained in the substitute amendment to the America’s Affordable Health Choices Act (“H.R. 3200”) approved and favorably reported by the House Committee on Ways & Means on October 14, 2009. These proposals would change the accuracy-related penalty standards as they apply to certain large corporations and public companies, to tax shelters, and to transactions lacking economic substance. Learn More>>
AICPA Answers Questions for IRS Review of Tax Return Preparers
Report on Civil Tax Penalties: The Need for Reform On August 28, 2009, the AICPA submitted to congressional tax writing committees and officials at Treasury and the IRS a report on the need for a reform of the civil tax penalty system. Learn More>>
AICPA Participates in IRS Preparer Review Initiative Michael Dolan, IRS Practice and Procedures Committee Chair, presented the AICPA’s views on July 30, 2009 on the IRS’s plan to issue recommendations later this year regarding regulation of unlicensed tax return preparers. Mr. Dolan, in speaking before the IRS Public Forum on Preparer Review, stated that the Service already has sufficient authority to regulate federal tax return preparers without the need for an additional legislative grant of authority. Learn More>>
AICPA Tax Section Compiles Civil Penalty Guide
AICPA Comments on IRS Basis Reporting Notice
AICPA Statement on IRS Oversight and Tax Compliance
New Section 7216 Regulations Become Effective
AICPA Statement to the IRS Oversight Board
On February 19, 2008, the AICPA commented on: (1) how the IRS can attract, develop, and retain key employees; (2) IRS "customer outreach" and tax educational opportunities for taxpayers and tax professionals; and (3) the federal legislation to regulate tax return preparers. Learn More>>
AICPA Calls for K-1 Due Date of September 15
On January 24, 2008, AICPA urged the IRS to change extended due date for partnership returns from October 15 to September 15, reducing the maximum automatic extension to five months instead of the current six months. Learn More>>
IRS Releases Final Tax Return Disclosure Regs
The IRS released final regulations regarding the disclosure or use of tax return information by tax return preparers; and a related revenue procedure. Learn More>>
IRS PowerPoint on Modernized e-File Form 1040 Status Report
Tax Compliance Revenue Proposals in the FY2008 Budget
AICPA Offers Congress Comments on the Tax Gap
AICPA Testimony on Closing the Tax Gap
AICPA Asks IRS to Not Include Tax Preparation Cost Estimates
The American Institute of Certified Public Accountants urged the IRS not to include any tax return preparation cost estimates in the 2006 Form 1040 instructions in its comment letter to the IRS regarding the Service’s Federal Register notice on taxpayer burden estimates. Learn More>>
Proposed Regulations Under Section 7216 of the Internal Revenue Code April 1, 2006. AICPA Tax Section members can use this document to help answer client and media questions about disclosure of taxpayer information. Learn More>>
AICPA Comments on IRS Long-Term Goals
The AICPA submitted a comment letter to the IRS Oversight Board indicating support of the Service’s five proposed long-term enterprise measures involving: (1) e-file participation; (2) individual taxpayer satisfaction; (3) employee engagement; (4) voluntary compliance; and (5) non-revenue enforcement activity. Learn More>>
AICPA Suggests Refining Tax Return Preparer Registration Proposal
July 13, 2004. In this letter to Congress, the AICPA provides comments on the legislative proposal requiring the registration of federal income tax return preparers. Learn More>>
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