From October 20 – 26, TAS is joining the IRS in celebrating Tax Professional Awareness Week (TPAW). TPAW is a week dedicated to ensuring that tax professionals have all the information they need to have a successful filing season. This year, we’re highlighting resources for protecting you and your clients from evolving tax scams, ensuring your client’s refund rights and appeal rights, and delving into what happens when return preparations go wrong.  Tax professionals can also find resources to help them prepare for the 2025 filing season.

 Tools for Tax Return Preparers 

Need assistance in figuring out where your client is in the tax return process, examination or collection process, or what to do when your client receives a notice?  The Taxpayer Roadmap can guide you through these processes from beginning to end, including appeals and litigation. Use this tool to look up a notice or letter and receive guidance on next steps. To look up a specific notice, go to Notices from the IRS  and input the notice number. 

For help with a tax issue, visit the Get Help page and find information on filing returns, refundable credits, refunds, small business information, international issues, interacting with the IRS in the examination and collection process, and more. TAS also provides Tax Tips on current issues such as the Employee Retention Credit (ERC), IRS notices, and filing season reminders. If you want to keep current with the latest news and information, follow the National Taxpayer Advocate’s (NTA) blog, or you can subscribe to email updates. 

TAS hosts events throughout the year to assist tax return preparers. Attend one of our local Pre-Filing Season Awareness Events to get tips to avoid common return preparation errors and help avoid unnecessary processing and refund delays this filing season. In addition, TAS hosts Problem Solving Day events throughout the year where you can meet with TAS employees in person. Events are added throughout the year, so check back often to see when your Local Taxpayer Advocate will be hosting an event in your area. 

If your client hasn’t been able to resolve their tax problems with the IRS, use our TAS Qualifier Tool to help determine if TAS can assist you. If you have identified a problem that affects more than one of your clients that may be a systemic, policy, or procedural issue with the IRS, then use the Systemic Advocacy Management System (SAMS) to report it to us.  

Make sure your clients receive the credits for which they’re eligible  

To make sure your clients receive all the child-related and other credits for which they are eligible, refer to the resources available on the TAS website. 

• In the Get Help – Credits section of the TAS website, you’ll find information on the eligibility rules and tax law changes for claiming the Earned Income Tax Credit (EITC) and Child Tax Credit, as well as education and home credits.  
• The National Taxpayer Advocate has also written about issues identified with the EITC in the Annual Reports to Congress and provided recommendations: 
• The IRS Inappropriately Bans Many Taxpayers from Claiming EITC  

• Study of Two-Year Bans on the Earned Income Tax Credit, Child Tax Credit and American Opportunity Tax Credit 

Resources to help your client with their ERC claim 

The ERC – sometimes called the Employee Retention Tax Credit – is a refundable tax credit for businesses and tax-exempt organizations that had employees and were affected during the COVID-19 pandemic. Employers should be wary of ERC advertisements that advise them to “apply” for money by claiming the ERC when they may not qualify (see TAS Tax Tip – Don’t Fall Victim to an ERC Scheme). If you need help figuring out if you’re eligible to claim the ERC, use the Employee Retention Credit Eligibility Checklist.  

Amid rising concerns about a flood of improper ERC claims, the IRS announced an immediate moratorium through the end of 2023 on processing new claims. Visit TAS Tax Tip: Waiting on an ERC Refund for additional information. 

If your client filed a claim requesting a refund for an ERC and would now like to withdraw that claim, go to frequently asked questions (FAQs) for ERC for information regarding eligibility, withdrawing an ERC claim, recordkeeping, and scams. Visit TAS Tax Tip: Resolving an Improper ERC Claim for additional information. 

Additional Resources 

 e-Services  

• e-Services – Online Tool for Tax Professionals: offers a suite of online tools available to tax professionals, to assist in accessing your client’s accounts, sending in documents, completing an authorization, and obtaining transcripts.  
• IRS Tax Professionals site: additional information regarding online tools and services for tax professionals.   

 Tax Pro Account  

•  If you are a paid representative and have the authority to practice before the IRS, you can use your Tax Pro account to request authorizations for periods from the last 20 years through the current year, plus 3 future years.  
• You can submit a Power of Attorney, or Tax Information Authorization, Forms 2848 and 8821, respectively, online.   
• Sign in or create a Tax Pro Account.  

 Document Upload Tool (DUT) 

• The IRS Document Upload Tool allows paid tax professionals the option of submitting documents securely online on behalf of your client through IRS.gov. The Document Upload Tool is available to accept responses from nearly all notices and letters.  
• Access the Document Upload Tool. 
• Watch the video: How to use the document upload tool  

Transcripts Delivery System  

• Get a transcript copy on behalf of your client via the Transcript Delivery System (TDS). You can use TDS to view your client’s return and account information quickly, in a secure online session.  
• Sign in or create an account with the Transcript Delivery System (TDS)   
• Note: A properly executed Form 2848, Power of Attorney or Form 8821, Tax Information Authorization must be on file with the IRS to access your client’s information.  
• For more information, watch the video Understanding the e-Services Transcript Delivery System   

Inflation Reduction Act of 2022 – Clean Energy Credits  

• Frequently Asked Questions were published offering a general overview, and specific questions addressing Elective Pay and Transferability related to the clean energy credits under the Inflation Reduction Act of 2022. 
• The IRS’s Energy Credit Online tool now allows dealers and sellers of clean vehicles to complete the entire process online and receive advance payments within 72 hours. The tool will generate a Time of Sale report that the taxpayer will use when filing their tax return to claim or report the credit.  
• A fact sheet on elective pay and transferability for Indian tribal governments is now available.   
• For more information, watch the video: How Dealers and Sellers Register for Energy Credits Online.   

Stay informed, utilize the available tools, and provide the best service to your clients. Make sure to visit the TAS website frequently, and follow us on social media for updated blogs, tax tips, and other helpful resources to make your filing season easier.  

 Additional Resources  

• Employee Retention Credit | Internal Revenue Service (irs.gov)  
• Employee Retention Credit Eligibility Checklist: Help understanding this complex credit | Internal Revenue Service (irs.gov)  
• Frequently asked questions (FAQs)    
• IRS Operations: Status of Mission-Critical Function 

The post TAS Celebrates Tax Professional Awareness Week appeared first on Taxpayer Advocate Service.

Source: taxpayeradvocate.irs.gov