Resources for Tax Professionals
Information in this section is intended for tax professionals, including information about new IRS tax preparer regulation, changes in e-file requirements, ways you can make recommendations to the IRS about systematic problems you have noticed in your practice, and information about Low Income Taxpayer Clinics (LITCs) and volunteering at LITCs around the country.
- Tax Preparer Regulation
This section includes important information about tax preparer regulations, including how to apply or renew your PTIN and exam, education and electronic filing requirements. - Systemic Recommendations
The Office of Systemic Advocacy addresses large-scale, systemic issues that impact many taxpayers. As a tax professional preparing federal tax returns, if you notice a tax issue or problem that affects multiple taxpayers, let TAS know. - Low Income Taxpayer Clinics
If you have a client that cannot afford to pay for representation before the IRS or in court, they may qualify for assistance from a LITC. LITCs are independent from the IRS. - Disaster Relief
The Taxpayer Advocate Service (TAS) supports disaster relief by providing federal tax return information and other tax-related information for people who have recently experienced a federally-declared disaster. - Taxpayer Advocate Service at the IRS Nationwide Tax Forums
Each year, the Taxpayer Advocate Service (TAS) hosts seminars and focus groups at the IRS Nationwide Tax Forums, a series of three-day tax education and networking conferences for tax professionals. - Clarification of Guidance for Some Collection Appeals Program (CAP) Hearing Requests
The IRS clarified instructions to employees, reinforcing that a managerial conference is not necessary before taxpayers can request a Collection Appeals Program (CAP) hearing for certain cases.
Taxpayer Advocate Service Refocuses Workload
TAS is temporarily limiting its acceptance of cases when the taxpayer’s problem solely involves an IRS delay in processing certain tax documents, beginning October 1. If the taxpayer is not currently facing an imminent threat of enforcement action or otherwise experiencing situations that meet the definition of an economic burden, TAS will refer the taxpayer to the appropriate IRS function specializing in return processing issues, rather than accepting the problem as a TAS case. TAS will prioritize cases to ensure effective service to taxpayers who most need TAS’s assistance or whom TAS is best suited to assist. More details.
