This week marks a major milestone for the Taxpayer Advocate Service (TAS). On March 12, TAS celebrated its 20th anniversary. Although the IRS previously had procedures in place to assist taxpayers with unresolved tax problems, the creation of TAS provided a direct line of communication between taxpayers and the National Taxpayer Advocate, who reports directly to the IRS commissioner and to Congress.
This letter is issued to the taxpayer when appeals makes a determination on the taxpayers Equivalent Hearing request and Innocent Spouse request.
The IRS’s Alternative Dispute Resolution (ADR) options allow taxpayers and the IRS to resolve disputes more quickly than through the traditional appeals processes. Many practitioners, including me during my time in private practice, have long appreciated its advantages. I often recommended to my clients and successfully used programs like Fast Track Settlement, Post Appeals Mediation, and Tax Court Mediation, to resolve disputes effectively.
At 9 a.m. on Tuesday, February 13, National Taxpayer Advocate Erin M. Collins will appear live on C-SPAN’s Washington Journal to answer viewer questions about the tax filing season and discuss other important tax-related issues facing taxpayers.
American Institute of CPAs selects NTA Erin M. Collins as one of the 25 Most Powerful Women in the Accounting Profession.
The pandemic delays have highlighted yet another problem for taxpayers seeking a credit or refund from the IRS. When a taxpayer files a claim for credit or refund, the IRS may disallow the claim in whole or in part and issue a notice of claim disallowance – most commonly a Letter 105C or 106C – denying the taxpayer’s claim. Taxpayers who challenge the notice in a U. S. district court or the U.S. Court of Federal Claims must generally file suit within two years from the date the notice of claim disallowance is mailed (that date is typically on the top righthand side of the first page of the notice).
As the National Taxpayer Advocate, part of my statutory duties and the duties of the Taxpayer Advocate Service (TAS) are to identify and inform Congress of challenges facing the IRS and taxpayers. In the interest of transparency, I want to discuss challenges taxpayers are facing not only with the IRS but also with TAS. While previous blogs have spoken about the delays taxpayers and practitioners are experiencing with the IRS, it is important to acknowledge taxpayers are experiencing similar delays when contacting TAS.
Pre-Filing Season Awareness Event for Jackson, Mississippi. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Minnesota. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Massachusetts. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Augusta, Maine. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Wichita, Kansas. Several dates and times available. Please check back often for updates.