IRS Collection Division

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passportThe Internal Revenue Service is moving forward with implementation of new rules requiring the State Department to deny, or revoke, the U.S. passports of individuals with seriously delinquent federal tax debt.  According to Mary Beth Murphy, commissioner of the IRS Small Business/Self-Employed Division, the new rules will be rolled out in phases.  The first phase…

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 Office of Appeals mediator serving as a neutral third party. The FTMC obsoletes the SB/SE Fast Track Mediation program (“FTM”) (as outlined in Revenue Procedure…

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 to ensure that Compliance functions as the finders of fact and Appeals does not take investigative actions.

Appeals Conferences

Historically, Appeals conferences have, for the…

On September 8, 2016, the IRS issued its final report on taxpayer compliance through fiscal year 2015 (the federal government’s fiscal year begins on October 1 and ends on September 30). The report is a compilation of statistical information collected by the IRS and provides taxpayers with information about how the IRS focuses its compliance…

According to a July 2015 report by the U.S. Government Accountability Office, inactive tax receivables have ballooned to $380 billion, a 23 percent increase since 2009. As a result, the Fixing America’s Surface Transportation Act (the “FAST Act”), was enacted in December of 2015, which requires the IRS to use private debt collection agencies to…