Running out of time to file your taxes? Request an extension, understand deadlines, and avoid costly penalties by taking the right steps now.

Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software products at Free File: File Your Taxes Online for Free. Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.

This filing season, many taxpayers will — for the first time ever — receive a Form 1099-K, Payment Card and Third Party Network Transactions. The IRS now requires certain payment apps and online marketplaces to send you this form if you received more than $5,000 total for the sale of goods or services, regardless of the number of transactions, through their platform in 2024. For similar sales in 2023, the minimum thresholds for Form 1099-K reporting were more than $20,000 in receipts and more than 200 transactions. This substantial drop in the reporting thresholds could result in millions more taxpayers receiving Forms 1099-K this filing season than in prior years. The key purpose of the form is to ensure that individuals and businesses report their income accurately. The IRS uses this form to track payments that might otherwise go unreported or underreported, particularly those made outside of traditional payroll systems. It is important to remember, whether you receive a Form 1099-K or not, the income from the sales of goods or services is taxable, and you will need to include it on your tax return.

Over the last year, the IRS has added new features and tools to Individual Online Account that can help taxpayers during this filing season. You should consider signing up for your IRS online account as you prepare to file your tax return.

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

On January 30, 2025, Senators Mike Crapo, Chairman of the Senate Finance Committee, and Ron Wyden, the Committee’s ranking member, jointly introduced a discussion draft of the Taxpayer Assistance and Service (“TAS”) Act. This proposed legislation represents a comprehensive effort to enhance U.S. tax administration. Of its 68 provisions, about 40 align with recommendations I’ve advocated for in my recent Annual Reports to Congress and Purple Book of Legislative Recommendations.

National Taxpayer Advocate delivers 2023 Annual Report to Congress. his year’s report focuses on the taxpayer impact of processing delays.  

More people in the U.S. interact with the IRS than any other government agency. From filling out a W-4 at a new job, to filing your annual tax return, receiving a refund, making a payment for taxes owed, receiving an IRS notice in the mail, or reaching out to the IRS to fix a problem with your taxes, it is likely you are interacting with the IRS at least once every year.

In a series of earlier blogs, I discussed some of the problematic aspects of the international information return (IIR) penalty regime. In Part 1, I advocated that, especially after the Tax Court’s decision in Farhy v. Commissioner, Congress should make Chapter 61 IIR penalties subject to deficiency procedures. In Part 2, I urged Congress to ensure that the statute of limitations in IRC § 6501(c)(8) governs these IIR penalties, while in Part 3, I reiterated my longtime recommendation that “willfulness” be proven by clear and convincing evidence. In this blog, I will address the broad scope of the IIR penalty regime.

Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of their unpaid taxes and that the IRS intends to levy to collect the amount owed, if it is not paid within 30 days.

I have posted several times about the discussion draft of the Taxpayer Assistance and Service Act since it was jointly released earlier this year by Senate Finance Committee Chairman Mike Crapo and Committee ranking member Ron Wyden. The act has 68 provisions with approximately 40 that resemble recommendations from past Taxpayer Advocate Service (TAS) Annual Reports to Congress and my recent Purple Book.

In this blog I focus on how the Taxpayer Assistance and Service Act includes my recommendation to clarify TAS’s ability to access certain types of IRS information and what it means for TAS’s independence.

This letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).