A taxpayer who became disabled after working as a first responder contacted TAS for help after the IRS denied the taxpayer’s claim for refund. The taxpayer had filed Form 1040-X, Amended U.S. Individual Income Tax Return, to properly report their … Read More
Monthly Archives: November 2024
It’s That Time of the Year Again: Remember to Renew Your Preparer Tax Identification Number
All Paid Return Preparers Must Have a Preparer Tax Identification Number A Preparer Tax Identification Number (PTIN) generally is required for anyone who is paid to prepare or help to prepare all, or substantially all, of a federal tax return, … Read More
IRS Proposed Regulations on Third Party Contacts Unfairly Erode Taxpayer Notice Requirements
Proposed regulations permitting the IRS to shorten third-party notice requirements in certain circumstances erode important taxpayer protections and could result in a taxpayers bearing the consequences for IRS-caused delays. Background The IRS Restructuring and Reform Act of 1998 (RRA 98) … Read More