No one asks to become a victim of identity theft. When taxpayers deal with these challenges, the last thing they need is an unreasonable delay in receiving their tax refunds.

Yet sadly, hundreds of thousands of taxpayers each year discover they are victims of tax-related identity theft when they electronically submit their federal income tax return and the IRS rejects their return, informing them that someone else already filed a return with their or their dependent’s Taxpayer Identification Number.

National Taxpayer Advocate delivers 2025 Annual Report to Congress. his year’s report focuses on the taxpayer impact of processing delays.  

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 work that volunteer lawyers and legal professionals do. This national event is intended to inspire even greater pro bono participation by lawyers and legal professionals. Legal organizations across the country are encouraged to plan events and share them at celebrateprobono.org.

Increasingly, scammers are conning taxpayers into taking money from their tax-deferred accounts, such as a 401(k). When taxpayers fall victim to these scams, they sometimes face dual implications: their money is stolen, and they must pay tax on all or part of these stolen funds. When a taxpayer withdraws money from a tax-deferred account, the taxpayer and the IRS receive a Form 1099-R, which reports the distribution. Taxpayers must report this income on their tax return unless it is excluded by law.

The IRS is sending notices CP59R, CP59SN, and CP59 to individual taxpayers. The CP59R reminds taxpayers to file the tax return before the due date. The CP59SN tells taxpayers that the IRS hasn’t received their tax return for this year. The CP59 tells taxpayers that it hasn’t received a tax return for the prior year. Some taxpayers who have filed for extensions may also receive the CP59R or CP59SN notice. 

Filing season’s in full swing. If you’re looking for resources to help you make sure your taxes are accurately filed, the Taxpayer Advocate Service has a round-up of the tips and tricks you might need this year. 

Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.

National Taxpayer Advocate Erin M. Collins appeared live on C-SPAN’s Washington Journal call-in program on January 23. The National Taxpayer Advocate answered viewer questions about tax filing season challenges and discussed her 2022 Annual Report to Congress.

When the IRS uses its math error authority to correct an error on a taxpayer’s return, the taxpayer, under IRC § 6213(b)(2)(A), has 60 days from the time the notice was sent to dispute the correction and request an automatic abatement.  After the abatement is made, the IRS must follow the deficiency procedures to reassess the tax, and it cannot collect the assessed amount during the 60-day period that the taxpayer has to request abatement.

As mentioned in the Math Error Blog: Part I, the IRS omitted the 60-day time period language for requesting abatement from over five million math error notices where the only adjustment was for the Recovery Rebate Credit (RRC).  Ironically, neither the CP 11 nor CP 12 notices include the term “math error” or the authority provided by the Code.  So how are taxpayers even supposed to know what they are looking at?

As most of you recall, to assist taxpayers during the COVID-19 pandemic, the IRS postponed the 2019 tax return filing deadline from April 15 to July 15, 2020, and postponed the 2020 tax return filing deadline for individuals from April 15 to May 17, 2021. See Notice 2020-23 and Notice 2021-21. These modifications to the 2020 and 2021 filing seasons were much needed and appreciated by taxpayers, but as is all too often the case, good intentions can lead to unintended consequences.

TAS is pleased to share the news that the IRS has now opened up enrollment in the Identity Protection PIN (IP PIN) program to anyone who has a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN)

Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.

This year, we are celebrating the 25th anniversary of the Low Income Taxpayer Clinic (LITC) grant program. Since 1999, LITCs have been changing lives, leveling the playing field, and standing up for low-income and English as a second language (ESL) taxpayers across the nation. Imagine facing a tax audit, tax debt, or dispute without the resources to hire expert help. That’s intimidating to almost anyone, but especially to low-income individuals who can’t afford to get help. That’s where the LITC Program steps in to save the day!

LITCs have been empowering vulnerable taxpayers and strengthening the fairness and integrity of our tax system. LITCs provide expert legal assistance, education, and advocacy, for free or for a small fee, to taxpayers who need it most, helping them navigate the complex world of tax controversies with confidence. Let’s look back, celebrate the successes of our dedicated clinicians, and explore ways you can be part of this amazing journey and make a real difference.

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, claim for refund, or other tax form submitted to the IRS, unless specifically excepted. In addition, all enrolled agents are required to obtain a PTIN. For more information on who needs a PTIN, see the frequently asked questions on IRS.gov.