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
NTA Blog
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
A Grave Error: Don’t Allow “Ghost Preparers” to Turn Your Taxes Into a Horror Story
Preparing your taxes doesn’t have to be scary, but this spooky season I would like to share an example of how things can go frightfully wrong. Imagine this terrifying scenario: Someone offers to prepare your tax return, promising a big … Read More
IRS Hears Concerns from TAS and Practitioners, Makes Favorable Changes to Foreign Gifts and Inheritance Filing Penalties
Spoiler Alert: The IRS has ended its practice of automatically assessing penalties at the time of filing for late-filed Forms 3520, Part IV, which deal with reporting foreign gifts and bequests. And… By the end of the year the IRS … Read More
Giving Back: Recognizing the 2024 National Celebration of Pro Bono
The American Bar Association will highlight the importance of pro bono services with its annual National Celebration of Pro Bono during Pro Bono Week October 20-26. Derived from the Latin phrase pro bono publico, meaning “for the public good,” pro bono embodies … Read More
NTA Blog: A Cautionary Tale About Tax Court Filing Dates
November 30, 2023 – Today, I want to remind taxpayers about the importance of filing electronic petitions by the applicable filing date using Eastern Time (ET). In a prior NTA Blog: Have You Recently Filed a Petition With the U.S. … Read More
NTA Blog: Recognizing the 2023 National Celebration of Pro Bono
October 23, 2023 – This week, from October 23-27, is the 2023 National Celebration of Pro Bono. The American Bar Association’s Standing Committee on Pro Bono and Public Service created Pro Bono Week in 2009 to celebrate the pro bono … Read More
NTA Blog: Nationwide Tax Forum FAQs – Part Two
October 17, 2023 – NTA Blog: Nationwide Tax Forum FAQs – Part Two Top Questions From the NTA Town Hall Series and Resources – Just for You! Tax professionals and our tax industry partners are the backbone of tax administration. … Read More
NTA Blog: Filing and Payment Relief for Taxpayers Affected by the Terroristic Action in the State of Israel
October 13, 2023 – As the National Taxpayer Advocate, I advocate for all taxpayers, regardless of whether they reside in the United States or abroad. Our hearts go out to the impacted people in Israel, the West Bank, and Gaza … Read More
NTA Blog: If There Is a Government Shutdown, the Taxpayer Advocate Service Will Not Be Permitted to Assist Taxpayers
September 29, 2023 – As of today, it appears Congress may not approve appropriations legislation to fund parts of the government, including the IRS, by the start of the fiscal year that begins on Sunday, October 1st. As of today, … Read More