Every January, businesses race to issue Forms W-2, 1099, and 1099-NEC, but a small typo in a Social Security Number (SSN) or Taxpayer Identification Number (TIN) can turn into a
Continue Reading Back to the Future: Tax Edition — Correcting SSN/TIN Issues Before the IRS Repossesses the DeloreanNo Points for Participation: Passive Activity Rules and Loss Limitations
Classroom participation points may boost a child’s grade in history class, but merely raising your hand won’t get you far with the IRS. The passive activity loss rules under I.R.C.
Continue Reading No Points for Participation: Passive Activity Rules and Loss LimitationsTaxpayer Assistance and Service Act Title VI: IRS Independent Office of Appeals
This is the sixth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act (the “TAS Act”), a bipartisan legislative package introduced
Continue Reading Taxpayer Assistance and Service Act Title VI: IRS Independent Office of AppealsIRS Unveils More Leadership Changes as Tax Filing Season Opens
After a few months of relative calm at the highest levels of the Internal Revenue Service (following turbulence and high-level executive turnover that marked much of 2025), the tax agency
Continue Reading IRS Unveils More Leadership Changes as Tax Filing Season OpensTaxpayer Advocate Offers Candid Assessment of State of IRS Workforce and Other Challenges Facing the New IRS Commissioner
The National Taxpayer Advocate has released her Fiscal Year 2026 Objectives Report to Congress, a statutorily-required annual report outlining the objectives of the Office of the Taxpayer Advocate for
Continue Reading Taxpayer Advocate Offers Candid Assessment of State of IRS Workforce and Other Challenges Facing the New IRS CommissionerIRS Publishes Frequently Asked Questions About Resumption of Appeals Cases Following Shutdown
As part of its continuing guidance to taxpayers and practitioners about how its resumption of activities following the government shutdown is impacting pending matters, the Internal Revenue Service has published
Continue Reading IRS Publishes Frequently Asked Questions About Resumption of Appeals Cases Following Shutdown
IRS Appeals Will Now Offer “Virtual” Taxpayer Conferences
The Internal Revenue Service’s Office of Appeals has announced that it will soon unveil a pilot project affording taxpayers and their representatives the opportunity to have a “virtual” face-to-face option
Continue Reading IRS Appeals Will Now Offer “Virtual” Taxpayer Conferences
IRS Unveils Fast Track Mediation Collection Program, Offering Expedited Resolution for Certain Collection Cases
Effective November 18, 2016, Revenue Procedure 2016-57 established the Small Business/Self-Employed (“SB/SE”) Fast Track Mediation Collection (“FTMC”) program to allow taxpayers and the IRS to resolve disputes quickly with an
Continue Reading IRS Unveils Fast Track Mediation Collection Program, Offering Expedited Resolution for Certain Collection Cases
IRS Announces Major Changes to Appeals Procedures
In October 2016, the IRS declared that in-person conferences will no longer be the default method for Appeals conferences. The IRS also made several key Collection and Examination policy clarifications
Continue Reading IRS Announces Major Changes to Appeals Procedures