Podcasts about taxpayer advocate service

Transform your approach to managing your finances during a divorce by joining our insightful conversation with Nancy Rossner, our returning expert! Learn about the upsides and potential pitfalls of various tax filing options, such as filing jointly versus separately. Nancy shares her wisdom on balancing the benefits of joint filing, like larger deductions, against the risks of shared tax liabilities. Meanwhile, separate filing might protect you from potential debts but could mean losing out on some valuable credits. With professional guidance, especially in complex divorces, you can achieve a favorable financial outcome.Our discussion deepens as we explore critical tax considerations related to children amidst divorce proceedings. Discover the intricacies of child-related tax credits, including the earned income tax credit, which follows the child and can't be transferred between parents. Nancy advises on strategic negotiations around dependent claims, emphasizing the importance of clear language in divorce agreements. By meticulously tracking parenting time and incorporating these tax aspects into parenting plans, you can safeguard your financial and legal clarity.Finally, empower yourself with practical strategies to maximize tax credits and protect your finances during challenging times. Nancy shares essential tips on maintaining accurate records and resolving disputes when both parents claim the same child. We highlight resources like low-income taxpayer clinics, the IRS's Volunteer Income Tax Assistance program, and the Taxpayer Advocate Service. With this comprehensive toolkit, you'll be better equipped to navigate the complexities of tax filing during a divorce, reclaiming your financial power and ensuring a secure future for you and your children.

Taxpayers who can't resolve their issues with the I-R-S can turn to the Taxpayer Advocate Service. But phoning the service is likely to bring frustration of its own. That comes to light after a look-see by the Treasury Inspector General for Tax Administration. Details now from TIGTA's chief of staff for inspections and evaluations, Eleina Monroe. Learn more about your ad choices. Visit podcastchoices.com/adchoicesSee Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Taxpayers who can't resolve their issues with the I-R-S can turn to the Taxpayer Advocate Service. But phoning the service is likely to bring frustration of its own. That comes to light after a look-see by the Treasury Inspector General for Tax Administration. Details now from TIGTA's chief of staff for inspections and evaluations, Eleina Monroe. Learn more about your ad choices. Visit megaphone.fm/adchoices

The Taxpayer Advocate Service (TAS) office plays a critical role working in the interest of the federal taxpayers. In this episode of the FTA Tax Breaks podcast, we talk with the TAS director, National Taxpayer Advocate Erin Collins, about her office's work as the "voice of the taxpayer." Collins shares what her office does and how it works, the good work they are currently doing, and upcoming initiatives for this office charged with protecting taxpayer rights, and improving service and tax administration as an independent voice inside the IRS. Join us for this informative and first-ever in-person Tax Breaks interview.

Drama over the IRS is now mostly confined to Congress. The agency has returned more or less to normal, dealing with the day-to-day complexities of taxes. The Taxpayer Advocate Service has also been dealing with vexing, if not existential issues. To review a few of those issues, Federal Drive Host Tom Temin spoke with the National Taxpayer Advocate herself: Erin Collins. Learn more about your ad choices. Visit podcastchoices.com/adchoicesSee Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Drama over the IRS is now mostly confined to Congress. The agency has returned more or less to normal, dealing with the day-to-day complexities of taxes. The Taxpayer Advocate Service has also been dealing with vexing, if not existential issues. To review a few of those issues, Federal Drive Host Tom Temin spoke with the National Taxpayer Advocate herself: Erin Collins. Learn more about your ad choices. Visit megaphone.fm/adchoices

The $80 billion in new funding the IRS will get over the next decade offers a chance "to bring US tax administration into the 21st century," according to National Taxpayer Advocate Erin Collins. Collins leads the Taxpayer Advocate Service, an independent office within the agency that provides taxpayer assistance. She's written multiple blog posts about modernization efforts and sent a report to Congress discussing her vision for a revamped, paperless tax enforcement agency. On this episode of Talking Tax, Collins speaks with Bloomberg Tax reporter Aysha Bagchi about key recommendations for how the agency can improve taxpayer services using the additional funding authorized by the Biden administration's sweeping tax-and-climate bill. Do you have feedback on this episode of Talking Tax? Give us a call and leave a voicemail at 703-341-3690.

Thursday January 12, 2023 - The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers resolve problems with the agency. Each year, by law, the TAS releases a report to Congress highlighting the most serious problems encountered by taxpayers. The report, known as the National Taxpayer Advocate's (NTA) report, identifies systemic issues that impede taxpayers' ability to exercise their rights and recommends solutions to those problems. The 2022 National Taxpayer Advocate report identified ranked the ten most serious problems encountered by taxpayers: 1. Processing Delays 2. Complexity of the Tax Code 3. IRS Hiring & Training 4. Telephone & In-Person Service 5. Online Access for Taxpayers and Tax Professionals. 6. E-File & Free File 7. IRS Transparency 8. Return Preparer Oversight 9. Appeals 10. Overseas Taxpayers The biggest issue identified in the report is Processing Delays. That finding isn't news to any taxpayer. The processing delay has been reported since last year. The recently replaced IRS Commissioner, Charles Rettig told a Congressional hearing last March the backlog would be cleared by the end of 2022. In the just released report the National Taxpayer Advocate, Erin Collins, wrote to Congress, saying ““We have begun to see the light at the end of the tunnel, I am just not sure how much further we have to travel before we see sunlight.” So, the IRS did not clear the backlog by the end of 2022, despite the additional funding to do so. The additional funding BEFORE the additional $80 billon. Attorney Steven A. Leahy looks at the Number one problem according to this report – Processing Delays – on Today's Tax Talk. https://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/most-serious-problems/ https://www.washingtonpost.com/business/2023/01/11/irs-backlog-delays-refunds/ https://www.thinkadvisor.com/2023/01/11/taxpayer-service-expected-to-improve-in-2023-irs-says/ https://www.journalofaccountancy.com/news/2022/mar/commissioner-congress-irs-will-clear-backlog-years-end.html --- Send in a voice message: https://anchor.fm/steven-leahy1/message

In S05E04, William Schmidt and Erin Collins discuss the benefit of working in the IRS Office of Chief Counsel, how things changed in moving to KPMG, some noteworthy cases, how being co-author of the IRS Practice and Procedure Deskbook benefitted her tax controversy practice, how her litigation background prepared her for being National Taxpayer Advocate (NTA), becoming the NTA at the beginning of the pandemic, what people should know when working with the Taxpayer Advocate Service, benefits of the ABA Section of Taxation, and tips for law students or young attorneys interested in tax.

We chat with Rebecca Lammers, the International Representative on the Taxpayer Advocate Panel (TAP), about her new role on TAP, some of the issues she has raised on behalf of Americans living abroad, some of the challenges she expects to face, how she sees her role evolving over time, and more! The TAP website ­– submit your suggestions Follow Rebecca Lammers on Medium Meet the Taxpayer Advocate Service for Americans Abroad (June 1, 2022) featuring Rebecca TAP's Facebook Page

This week we look at: Taxpayer Advocate Service begins accepting referrals on 2021 and earlier original & amended returns from Congressional offices Car dealer had more than “some” guarantee of right to retain cash deposits Fifth Circuit rules that substantial compliance on charitable donations cannot be sufficient for failure to follow the statute, as opposed to regulations

Your tax dollars are at work funding a government bureau to help you deal with the IRS. Strange but true! Also, the price of Amazon is going up. Links mentioned in this episode: Amazon Raising Annual Fees for Amazon Prime Membership https://www.kiplinger.com/personal-finance/spending/604171/amazon-raising-annual-fees-for-amazon-prime-membership   40 Best Amazon Prime Benefits to Use in 2022 https://www.kiplinger.com/personal-finance/spending/602399/best-amazon-prime-benefits Erin M. Collins, National Taxpayer Advocate, bio page https://www.taxpayeradvocate.irs.gov/about-us/our-leadership/   Taxpayer Advocate Service qualifier tool https://www.taxpayeradvocate.irs.gov/can-tas-help-me-with-my-tax-issue/   How to Cut Your 2021 Tax Bill https://www.kiplinger.com/taxes/tax-filing/604122/how-to-cut-your-2021-tax-bill

While many may have complained about long call wait times and difficulty seeking IRS help in the past, the pandemic has exacerbated service problems such as these for the federal agency. As a result, today, it takes longer for claims to be addressed, and for taxpayers and practitioners alike, the process of reaching an IRS service representative seems nearly impossible. Who is to blame for the IRS's service issues, and what can be done to resolve them?On today's episode of the Taxgirl podcast, Kelly is joined by Bill Smith to talk about the IRS's difficulties that have emerged since the pandemic and what we can expect in the future. Bill is the Managing Director of the CBIZ MHM's National Tax Office in Washington DC. He has more than 40 years of experience in both the public and private sectors. In his current role, he consults nationally on a broad range of tax services, including foreign and domestic transactional tax planning for corporations, partnerships, LLCs, and individuals. Listen to Kelly and Bill discuss expectations for IRS processes returning to “normal” after the onset of COVID-19:What are Bill's thoughts on the IRS's current operating procedures for addressing taxpayer questions and concerns? What changes has he noticed since the onset of COVID-19? Are taxpayers aware of the modern-day challenges and delays involved in communicating with IRS representatives today, or are tax practitioners more alert to the difference in practices between now and pre-pandemic? How does this affect the relationships between tax practitioners and their clients? Bill speaks on what he describes as the" ripple effects" of the IRS's poor operating status. Taxpayers and tax practitioners can't get the IRS to respond to them promptly, and the IRS's use of only paper requests makes it easy for things to get lost or confused. These issues can affect not only taxpayers but their businesses, their relationships with professionals, the practices of tax professionals, and so on.  How may the Taxpayer Advocate Service's office's recent announcement about not accepting certain cases impact businesses and citizens who would not receive their refunds on time? Bill believes that the IRS faced such significant hardships due to their adjustment to remote working. How was their situation different from any other company's, and to such a great extent? In what ways did the stimulus payments affect the IRS processes and contribute to their slow processing and production difficulties?  Kelly and Bill discuss the IRS's technology as partially to blame for their operational issues. How could their technology be improved to resolve some of these problems? Could the controversy over the IRS's funding be contributing to its technology and operational issues?  How would the proposed amendment to the Build Back Better Act affect the IRS's processes? If the Act's amendment gets passed, the responsibility will fall on the IRS to explain and implement it. Could this cause adverse effects, considering their current operational status?  It is easier for the IRS to handle "lower hanging fruit" items such as smaller business audits rather than going after the more sophisticated tax issues. How would an amendment that caps the salary of the people who can be audited change this trend? Would the amendment impact the IRS's income, and if so, what would that mean for their future? What would Bill consider priorities, or areas of importance to taxpayers, if he were in charge of allocating additional funding to the IRS? Bill explains what areas of the IRS he believes should receive funding in order to restore normalcy to its processes. More about Kelly:Kelly is the creator and host of the Taxgirl podcast series. Kelly is a practicing tax attorney with considerable experience and knowledge. She works with taxpayers like you every day. One of the things that she does is help folks out of tax jams, and hopefully, keep others from getting into...

On this episode, Andrew Belter and William Schmidt review offers in compromise – what are some of the basics in making an offer and what are the types of offers?  There is also a discussion of offset bypass refunds – working with the Taxpayer Advocate Service to try and get a refund for a client who owes a past-due government debt.   Next, we turn to the look at a recent National Taxpayer Advocate blog post and discuss the changes the IRS recently brought to offers in compromise (OICs) and the offset bypass refund (OBR).   Two recent changes noted in the blog post: Not applying the current year refunds to the agreed-upon tax liability For hardship situations, the OBR remedy is now available during the pendency of an OIC Andrew and William discuss how those changes provide assistance for low income taxpayers.   NTA Blog: IRS Initiates New Favorable Offer In Compromise Policies - Taxpayer Advocate Service  

This episode is also available as a blog post: https://tax-turbo.com/taxpayer-advocate-service-helping-taxpayers-navigate-their-irs-issues-or-concerns/ --- Send in a voice message: https://anchor.fm/bobby-c-williams-jr/message

National Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what's to come from the annual Taxpayer Advocate Service report to Congress. In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, "Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules." For additional coverage, read these articles in Tax Notes:Private Tax Collection Shake-Up as One Contractor Replaces TwoHouse Panel Approves IRS Budget Boost as Rettig Seeks MoreMillions Anxious for IRS Guidance on Unemployment, Advocate SaysWyden Bill ‘Imminent' to End Private Garnishment of Stimulus PayCaseload Fluctuations Concern National Taxpayer AdvocateIRS Funding Tops Taxpayer Advocate's Legislative RecommendationsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

In terms of customer service, the IRS is in a difficult spot. A delayed filing season, extra duties piled on by Congress, and some enduring technology issues. No wonder taxpayers could hardly get through with a phone call. For how the agency might improving things for the next filing season, the National Taxpayer Advocate Erin Collins joined Federal Drive with Tom Temin.

You should be aware of Nina Olson if you are interested in taxes. She was National Taxpayer Advocate for 18 years, cementing the role for leadership of the Taxpayer Advocate Service. She has crossed the nation to get taxpayer feedback, testified before Congress, and submitted annual reports to Congress. Now, she is the Executive Director of the Center for Taxpayer Rights and plans their annual International Conference on Taxpayer Rights. She is an outspoken voice for disadvantaged taxpayers and it was a pleasure to speak with her for this extra-length episode 150 interview.   We discussed the following items - creativity and taxes, persistence to get major accomplishments in the tax system, carpooling with Keith Fogg, the Taxpayer Bill of Rights, the state of current tax reform, the Taxpayer Roadmap, the dichotomy of the IRS regarding enforcement and benefits administration, the Center for Taxpayer Rights, learning from international tax administration for the United States, working in the tax system toward a “mission accomplished” goal, the goal of someday owning goats, and collecting dinosaurs.

This episode focuses on the current state of affairs in working with IRS Collections and Enforcement. The issues with the IRS customer service are making it difficult to represent clients. As I focused on last episode, there are delays in CAF Unit processing of Form 2848 power of attorney forms. There are still long delays with speaking with someone over the phone at the IRS to resolve issues. Additionally, the Taxpayer Advocate Service has high workloads that make it difficult to find assistance there.   The IRS does not seem to have received the memo with regard to those issues because clients are still receiving notices from the IRS about balances due with threats of levies or liens. Unfortunately, practitioners and taxpayers have trouble communicating with the IRS about those notices.   To be positive, the IRS reports they are back to normal processing time for receiving mail. There are no communication problems with IRS Counsel and Tax Court so several of my cases came to resolution. The IRS is also taking good steps with their new IRS University and new Chief Taxpayer Experience Officer Ken Corbin toward improving customer service.   Referenced it today’s episode: https://taxrepllc.com/tax-rep-network-podcast-episode-91-irs-enforcement-in-2021-a-conversation-with-darren-guillot/   https://www.irs.gov/newsroom/irs-creates-new-chief-taxpayer-experience-officer-position-ken-corbin-to-lead-new-focus-to-improve-service-to-taxpayers  

Just like the Bill of Rights in the United States Constitution, there is a Taxpayer Bill of Rights for each taxpayer in their dealings with the Internal Revenue Service (IRS). Nina Olson, National Taxpayer Advocate once said, At their core, taxpayer rights are human rights. Learn in detail about each of these 10 rights that are due each taxpayer. I will discuss the organization that offers free help to taxpayers, Taxpayer Advocate Service.

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap. To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap Part 6 of the 6-part series is a look at Litigation with the IRS. This look at litigation will go down four paths. The first two deal with Tax Court, specifically the Notice of Deficiency or different types of Notice of Determination (innocent spouse, collection due process, whistleblower, etc.). From Tax Court, a taxpayer could potentially appeal the decision all the way to the U.S. Supreme Court. The third path is a refund suit in federal district court. The fourth path is filing a bankruptcy petition. However, there are several threshold rules regarding if a tax year’s liability qualifies to be discharged in a bankruptcy case. By touching on these different areas, I present the different ways a taxpayer can go through litigation to try to resolve tax issues with the IRS.

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap.  I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.  To find out more about the roadmap, use this link:  https://taxpayeradvocate.irs.gov/roadmap Part 5 of the 6-part series is a look at IRS Appeals.  Appeals is often the department a taxpayer is working with when there is a dispute about the tax assessment and it is necessary to negotiate for a resolution regarding the result.  Appeals may start to be involved when a taxpayer files a protest letter with the IRS.  Appeals may also start to be involved after the taxpayer files a petition with Tax Court.  Overall, it is best to gather all supporting documents to make the case, but be organized in making the case with Appeals in order to come to the best settlement.

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap.  I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.  To find out more about the roadmap, use this link:  https://taxpayeradvocate.irs.gov/roadmap Part 4 of the 6-part series is a look at IRS Collections.  Collections takes over when a taxpayer does not pay an amount owed to the IRS.  This episode will discuss the process of actions taken by IRS Collections such as notices sent, the selection of cases worked and the seizure of assets leading to lien or levy enforcement.  There are also alternatives available such as levy or lien relief, installment agreement, currently not collectible, bankruptcy, disagreeing with the assessment, Offer in Compromise or payment in full.  

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap.  I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.  To find out more about the roadmap, use this link:  https://taxpayeradvocate.irs.gov/roadmap   Part 3 of the 6-part series is a look at IRS Examination.  The department really digs into the differences between what the taxpayer submitted on the tax return and what the IRS believes should be on the tax return.  Is the taxpayer disputing what the IRS assessed?  Several examinations result through the assessment and screening process.  Overall, there are three types of exams that we all think of as audits:  correspondence (letters), office (taxpayer going into IRS office), or field exams (the IRS visits the taxpayer’s residence or business).

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap.  I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.  To find out more about the roadmap, use this link:  https://taxpayeradvocate.irs.gov/roadmap   Part 2 of the 6-part series is a look at tax return processing.  The department looks at returns to see if there is a refund claim or a balance due.  The IRS checks the return to be sure there is no identity theft or other fraud.  Next, the IRS checks the return for math errors and accurate reporting of financial information.  If there is an issue found, does the taxpayer agree or want to dispute the issue?  These and other topics such as tax return processing in the COVID pandemic era are discussed.  

Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap.  I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.  To find out more about the roadmap, use this link:  https://taxpayeradvocate.irs.gov/roadmap   I begin the 6-part series with a look at tax preparation.  This episode looks at the various parts of tax preparation such as gathering documents, going to a tax preparer, free filing options, going to VITA or AARP Tax-Aide, filing an extension, and more.  

Around 160 million economic impact payments have been distributed by the IRS.  This is a feat that must be applauded!  However, not everyone received their payments.  In this podcast episode, I will discuss those who did not receive their payments – those who were explicitly mentioned in the statutory language, those who were added later by FAQs from the IRS, and those who were lost in the shuffle.  The National Taxpayer Advocate, Erin M. Collins, wrote about how the Taxpayer Advocate Service can assist beginning August 10.  https://taxpayeradvocate.irs.gov/news/nta-blog-tas-to-assist-correcting-eip-amounts-for-limited-groups-of-taxpayers?category=Tax%20News The former National Taxpayer Advocate, Nina Olson, wrote in Procedurally Taxing about how the IRS still has work to do to get economic impact payments to vulnerable taxpayers. https://procedurallytaxing.com/irs-we-applaud-your-work-and-we-feel-your-pain-but-we-need-you-to-do-more-to-get-dollars-out-to-vulnerable-taxpayers/

The Taxpayer Advocate Service provides help for taxpayers on the individual level and through systemic advocacy.  On the individual level, I look at the collection statute expiration date (CSED), hardship refund offset bypass, and identity theft.  For systemic advocacy, there is the SAMS system, Taxpayer Assistance Orders, reports to Congress, and more.  I also talk about Freedom of Information Act requests as a tool for systemic advocacy.

Each year, the American Bar Association Section of Taxation hosts a Low Income Taxpayer Representation Workshop in Washington, D.C.  Last week, the workshop’s focus was the Collection Due Process Summit Initiative.  We held two panels that looked at CDP history, the Summit Initiative, and how to work with the Taxpayer Advocate Service for systemic change.  Following that, there were breakout sessions focused on the stages of Notices, Appeals, and the Judicial levels.  I helped to plan and organize this year’s workshop, taking part in a panel, a breakout discussion on CDP notices and reporting back to the group.  I provide input from the CDP Notices breakout session and discuss the workshop.  It was a successful gathering of practitioners for fruitful education and discussion of CDP issues.

Drake Software Tax Team Lead Amanda Watson, EA navigates the Taxpayer Advocate Service's Taxpayer Roadmap 2019 in this episode of the Taxing Subjects Podcast. (Originally aired September 13, 2019 on DrakeSoftware.com/Blog/Categories/Podcasts.)

Lynn Nichols Federal Tax Update Podcast September, 26 2019, Episode 48 Listen as Lynn Nichols provides commentary on 6 Items pertaining to current developments in U.S. tax law. IRS Explains Deductibility of Contribution to Retirement Plan In a legal memorandum, the IRS advised that for an employer’s contribution to the trust of a qualified retirement plan to be deductible in the tax year it is made, the contribution must be a payment or cash, a cash equivalent, or property. [ILM 201935011, 8/15/2019] [Don E. Williams Co. v Commissioner, 429 U.S. 569 (1977)   Vacation Rentals Can’t Be Used to Deduct Losses, Court Holds A real estate professional and his spouse couldn’t lump in three vacation rentals with other rental properties in trying to claim non-passive losses. [Tax Notes Today, 9/4/2019. Article  by Stephanie Cumings] Resort Properties Not Part of Rental Activity for Passive Losses A U.S. district court held that a couple that included a real estate professional wasn’t entitled to group their resort properties with other real estate properties as a single rental activity for purposes of section 469, finding that the management companies with whom they had agreements didn’t have a continuous or recurring right to use the properties. [Greg A. Eger; USDC N CA, No. 4:18-cv-00199, 8/30/2019]   Denial of Innocent Spouse Relief Upheld; Collection May Proceed The Tax Court held the IRS properly determined in a collection case that a wife wasn’t entitled to innocent spouse relief, finding that she doesn’t meet the criteria for equitable relief under section 6015 because she failed to show sufficient economic or health hardship, and there was evidence she knew or should have known of the unpaid liabilities. [Melinda Jean Welwood; No. 17254-17L; T.C. Memo. 2019-113, 9/4/2019] Treasury Issues Proposed Regs on TCJA Accounting Rule Changes Treasury has released proposed regulations governing how businesses recognize income and treat advance payments. [Tax Notes Today, 9/6/2019, Article by Stephanie Cumings and Kristen Parillo] Proposed Regs Address Treatment of Advance Payments The IRS has published proposed regulations (REG-104554-18) on the timing of income inclusion under section 451 of advance payments for goods, services, and other items, reflecting changes made by the Tax Cuts and Jobs Act. Proposed Tax Accounting Regs Address Timing of Income Inclusion The IRS has published proposed regulations (REG-104870-18) on the timing of income inclusion under section 451 to reflect changes made by the Tax Cuts and Jobs Act. [9/5/2019]   Motorcycle Dealership’s Challenge to Penalties Will Proceed A U.S. district court held that there is a genuine dispute of material fact regarding whether a motorcycle dealership intentionally disregarded its filing requirements in its suit challenging penalties imposed against it for failing to report transactions involving more than $10,000 in cash but held that it cannot obtain reasonable cause relief to avoid the penalties. [ Mycles Cycles Inc.; USDC S CA, No. 3:18-cv-00314, 9/4/2019]   Couple Gets Litigation Costs After IRS Error The Tax Court granted a couple litigation costs after they received an erroneous SSA-1099 that the IRS refused to acknowledge as false despite proffered evidence until the Taxpayer Advocate Service intervened, leading the IRS to reverse its position; the court held that it lacks authority to adopt a rule proposed by the couple for situations of this nature. [ David K. Wagstaff et vir; No. 22658-17; T.C. Memo. 2019-114; 9/5/2019]

At the 2019 Kansas Tax Practitioner Symposium (sponsored by the Kansas Chapter of the National Association of Tax Professionals), several departments from the IRS gave updates on their programs.  This episode focuses on the Taxpayer Advocate Service and Field Collection.  Pt. 3 (of 3).

National Taxpayer Advocate Nina Olson is stepping down today, retiring after 19 years of running the Taxpayer Advocate Service at the IRS. Olson said she plans to start a nonprofit to continue advocating for taxpayer rights and fight against IRS bureaucracy.

Nina Olson retires July 31, 2019 as National Taxpayer Advocate.  This episode is a discussion of her legacy.  She is closely connected with the Taxpayer Advocate Service so I discuss how they have helped me with identity theft and refund offset bypass cases.

IRS Commissioner Charles Rettig visited Kansas City this week and I got to visit with him.  The Congressional Liaison Meeting took place in St. Louis with presentations from TIGTA, the Taxpayer Advocate Service, Collections, and more.  Plus, there was a presentation including the IRS concerning identity theft.  I attended these meetings and give updates regarding those departments.

Last week the Internal Revenue Service warned the public about a new twist on the IRS impersonation phone scam…… criminals fake calls from something called the Taxpayer Advocate Service which is a legitimate independent organization within the IRS. The IRS is old fashioned If they need to get in touch with you, they will send you a letter— not an email, not a phone call, not a text and definitely not a message over social media.

Earlier this week was the Kansas Practitioner Liaison Meeting.  Departments from the IRS that provided updates included Stakeholder Liaisons, SPEC (Shareholder Partnership, Education & Communication), the Taxpayer Advocate Service, Field Collection, Field Examination, and Appeals.  Topics include the new due diligence preparer penalties, how to identify an IRS agent in the field, nominee/successor situations, Fast Track Settlement, and protective claims.  

Nina Olson is a recent recipient of the 2019 Janet Spragens Pro Bono Award.  She is also convening the 4th International Conference on Taxpayer Rights May 22-24, 2019, at University of Minnesota School of Law.  The biggest news is that she announced her retirement from being National Taxpayer Advocate on July 31, 2019.  I spend the episode discussing these items.  She has done so much for several programs, including the IRS, the Low Income Taxpayer Clinics, the Taxpayer Advocate Service and low income taxpayers.

Today brought good news and bad news on the political front.  I’m just here with the good news – the IRS got to avoid another government shutdown.  Also, earlier this week the National Taxpayer Advocate (Nina Olson) released her Annual Report to Congress.  It was due in January but was delayed because of the government shutdown.  The Annual Report provides Most Serious Problems and Recommendations to Congress.  This year has the second Purple Book, a concise summary of 58 legislative recommendations.  Something new for 2019 in the Most Serious Problems section is The Taxpayer Journey, graphics and roadmaps illustrating the issues that taxpayer have in dealing with the Internal Revenue Service.  The Taxpayer Advocate Service conducts research and related studies.  The results in this report are hundreds of pages advocating for improvements Congress can make within the IRS to help the average taxpayer.  Check it out here:  https://taxpayeradvocate.irs.gov/2018AnnualReport  

The news to know for Wednesday, February 13th, 2019! Today, what to know about Mexico's most notorious drug lord's three-month trial in the U.S., a winter storm affecting millions and the countdown to another government shutdown. Plus: artificial intelligence, rumors about Apple's newest products and which dog won 'Best in Show.'  Those stories and many more in less than 10 minutes. Award-winning broadcast journalist and former TV news reporter Erica Mandy breaks it all down for you.  Head to www.theNewsWorthy.com to read more about any of the stories mentioned under the section titled 'Episodes' or see below... Today's sponsor is Babbel, the #1 selling language learning app in the world. Go to Babbel.com or download the app to try it for free.     Sources:    El Chapo Guilty: AP, NBC News   Winter Storm: The Weather Channel, USA Today, CNN   Budget Deal Response: WSJ, The Hill, NBC News, AP   IRS Slowdown: USA Today, Taxpayer Advocate Service   Auto Loan Payments: The Washington Post, The Hill, Federal Reserve Bank of NY   U.S. Jobs Report: CBS News, Reuters   Gates Annual Letter: GatesNotes, Business Insider, ThriveGlobal   AI in America: The Verge, Forbes   Whole Foods Prices: WSJ, Vox   Apple Rumors: Gizmodo, BuzzFeed   Best in Show: Sporting News, People, Twitter    

One of the most dreaded actions taxpayers have to engage in occasionally if to try and get on the line with the IRS regarding a tax problem. From hours long wait times, complicated instructions and overwhelmingly complicated terms and jargon to understand, the task is painful. Fortunately, the IRS has a process to help make resolving tax disputes with them easier and on today's shows, Ralph outlines how to gain assistance from the IRS Taxpayer Advocacy Service and the benefits open to taxpayers when faced with tax issues. Submit your questions or ideas for future shows, tweet us at @askralphmedia or email us at askralph@askralphmedia.com. Like us on Facebook and follow us on Twitter (@askralphmedia) or visit www.askralphmedia.com for more information. To schedule a consultation with Ralph's team, contact him at 302-659-6560 or go to www.askralph.com for more information!

Learn about IRS resources.  What is available on their website?  What are some pointers for authorization forms 8821 and 2848?  Find out information on the Taxpayer Advocate Service, National Taxpayer Advocate, Taxpayer Assistance Centers, Practitioner Priority Line and Stakeholder Liaisons.

A brief summary of this episode

Today we're back to talk about the last five rights you have according to the Taxpayer Bill of Rights. It's important to be aware of these in case you ever find yourself in a tax dispute with the IRS.Today, we’re back to talk about the second part of our series on the Taxpayer Bill of Rights.You can see the first portion here.Last time I talked about the first five rights under the Taxpayer Bill of Rights. Today, let's talk about the other five.6. You have the right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year. Taxpayers have the right to know when the IRS has finished an audit.7. You have the right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.“You have the right to privacy and confidentiality. ” 8. You have the right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.9. You have the right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a Low Income Taxpayer Clinic.10. You have the right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.If you have tax problems, you should always protect yourself by hiring a qualified Tax Problem specialist. We have experience in strategies in negotiating with the IRS to get you the lowest amount that you have to pay. If you have a tax problem or know someone with a tax problem, give me a call or send me an email soon. I'd be happy to help.

The Taxpayer Advocate Service, an ombudsman for the IRS, is responsible for assisting taxpayers in resolving certain problems with the IRS, including financial hardships, significant costs and delays, and lack of communication from the IRS. The Advocate presents an annual report to Congress identifying systemic problems that exist within the IRS and, to the extent possible, proposing changes in its administrative practices and identifying potential legislative changes that may mitigate such problems. This podcast with attorney Joshua Nesser will discuss the Advocate’s 2015 report and how it will affect taxpayers.