June 13, 2023 – The post NTA Blog: Tax Court Moves Toward Greater Transparency With Expanded Online Access But Could Do More appeared first on Taxpayer Advocate Service. Source: taxpayeradvocate.irs.gov
Author Archives: Toni Keeling
NTA Blog: Refund Statutes and the Lookback Rule Make Taxpayer and Tax Professionals’ Eyes Glaze Over
May 4, 2023 – As I recently stated in my February 27, 2023, blog (NTA Blog: Lookback Rule: The IRS Fixes the Refund Trap for the Unwary), the IRS issued Notice 2023-21 providing taxpayers a longer lookback period when determining … Read More
NTA Blog: Chapter 61 Foreign Information Penalties: Part Two: Taxpayers and Tax Administration Need Finality, Which Requires Legislation
April 20, 2023 – Due process requires that matters be resolved according to established rules and principles and that taxpayers be treated fairly. The international information return (IIR) penalty regime under IRC Chapter 61, Subchapter A, Part III, Subpart A … Read More
NTA Blog: Chapter 61 Foreign Information Penalties: Part One: Taxpayers and Tax Administration Need a Legislation Fix
April 17, 2023 – Since 2020, I have repeatedly recommended a legislative change under which Congress would make foreign information return penalties and assessable penalties subject to deficiency procedures for the benefit of both the IRS and taxpayers. This change … Read More
NTA Blog: Why It’s Important to File Your Tax Return Timely, Even if You Cannot Pay
April 11, 2023 – With the 2023 filing season under way, taxpayers who owe tax with their 2022 tax return may be reluctant to file their returns by April 18 or may consider an extension to file. Taxpayers should know … Read More
NTA Blog: IRS Strategic Operating Plan Has Potential to Transform Tax Administration
April 6, 2023 – Today, the IRS released a Strategic Operating Plan (SOP) outlining how it intends to use the nearly $80 billion in additional funding received as part of the Inflation Reduction Act of 2022 (IRA) to improve the … Read More
NTA Blog: LITC Program Office Announces Supplemental Grant Opportunities for New Clinics and Expansion of its Eligibility Criteria
March 23, 2023 – The Low Income Taxpayer Clinic (LITC) Program is a critical part of a fair and effective tax administration system, and brings justice to underserved populations. The Taxpayer Advocate Service awards matching grants to qualified organizations that … Read More
NTA Blog: National Taxpayer Advocate Urges Congress to Maintain IRS Appropriations But Re-Direct Some Funds Toward Taxpayer Service and Information Technology Modernization
March 16, 2023 – Large U.S. banks spend between $10 billion and $14 billion a year on technology, often more than half on new technology systems. Yet in fiscal year (FY) 2022, Congress appropriated just $275 million for the IRS’s … Read More
NTA Blog: Standard Mileage Deduction Rates Should Be Consistent for All Taxpayers
February 28, 2023 – I and others have written tomes about the complexity of the tax code and the burdens that tax law complexity imposes on taxpayers and the IRS alike. Taxpayers (and tax professionals) are often left wanting to … Read More
NTA Blog: Disaster Relief: What to Know if You’ve Been Affected By a Federally-Declared Disaster and the Recent Additional Time Provided For Parts of Alabama, California and Georgia
February 28, 2023 – All too often we turn on the news and hear of yet another disaster affecting hundreds of thousands of people and businesses. These disasters can upend every aspect of an affected individual’s life, including damage or … Read More