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IRS Regulation and Administration
This section contains policies and AICPA comments related to tax administration and policy.
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>>
AICPA Testifies About 2006 Filing Season
April 6, 2006. The AICPA offers testimony on the 2006 filing season, as well as the IRS's budget for 2007 and tax administration issues. 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 Urges IRS to Reconsider Proposed Disclosure Regs
March 8, 2006. The AICPA comments on proposed regulations under Internal Revenue Code section 7216, regarding the disclosure and use of tax return information by tax return preparers. Learn More>>
AICPA Testifies to IRS Oversight Board on Meeting Taxpayers' Customer Service Needs
February 8, 2006. The AICPA testifies that it supports strongly the IRS Oversight Board's interest in effective IRS customer service initiatives and measurement yardsticks for agency programs. Learn More>>
AICPA Offers Tax Reform Assistance to Treasury
December 1, 2005. In the wake of the release of the President's Advisory Panel on federal Tax Reform, the AICPA Tax Division offers assistance to the Treasury Department as it considers proposals for tax reform. Learn More>>
AICPA Testifies on Federal Regulation of Tax Preparers
July 20, 2005. In this testimony before a House Ways and Means Subcommittee, the AICPA testifies on the federal regulation of income tax return preparers, including a related proposal contained in S. 832, the Taxpayer Protection and Assistance Act of 2005. Learn More>>
AICPA Expresses Concerns About Tax Provisions in Highway Bills
June 9, 2005. In a letter to the Senate Finance and House Ways and Means Committees, the AICPA outlines its concerns about tax provisions in the Senate's version of H.R. 3, the Safe, Accountable, Flexible, Efficient Transportation Act of 2005. Learn More>>
AICPA Testifies to IRS Oversight Board on Administrative Simplification and Leveraging Contributions from Stakeholders
February 1, 2005. In this testimony before the IRS Oversight Board, the AICPA provides testimony on: (1) how the IRS can leverage its external stakeholders to achieve a more highly compliant taxpayer population; and (2) how the IRS can help taxpayers and its own enforcement efforts through administrative simplification. 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>>
AICPA Tax Chair Testifies to Ways & Means on Filing Season
March 30, 2004. In this testimony before House Ways and Means Subcommittee on Oversight, the AICPA comments on (1) the Administration's budget request for the Service and (2) the tax professional's perspective on the current filing season. Learn More>>
AICPA Pitches Circular 230 Advisory Committee Ideas
February 18, 2004. In this letter to the Department of the Treasury, the AICPA shares its position on a collaborative approach for reaching our common goals of: (1) eliminating abuse of our tax laws; and (2) imposing appropriate sanctions only on abusive transactions. Learn More>>
AICPA Comments on Proposed "Tax Shelter" Rules Under Circular 230
February 12, 2004. These comments and proposed regulations submitted to the IRS share thoughts on realistic "best practice" goals for Circular 230 practice before the IRS and difficulties in defining a "tax shelter." Learn More>>
AICPA Testifies to Oversight Board on IRS Five-Year Strategic Plan
January 26, 2004. In this testimony before the IRS Oversight Board, the AICPA provided comments on the IRS strategic plan for fiscal years 2000-2010. Learn More>>
AICPA Welcomes New IRS Commissioner with Summary on IRS Reorganization
May 7, 2003. The AICPA provides comments to Commissioner on the status of the IRS reorganization. Learn More>>
AICPA Sends Its AICPA Statement on Taxpayer Rights to Ways and Means
March 25, 2003. In this letter to the House Ways and Means Subcommittee, the AICPA provided comments on five tax administration legislative proposals: (1) an April 30 due date for electronically filed returns; (2) low income tax clinics; (3) penalties and interest; (4) the collection process; and (5) a better means of communicating with taxpayers. Learn More>>
AICPA Summarizes IRS Strengths and Weakness for the Oversight Board
January 27, 2003. In this testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment. Learn More>>
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