ACS Large Case Check Sheet -
ACS has developed a check sheet to help expedite the resolution on accounts in the Large Dollar Unit of ACS. The check sheet is for those accounts with a balance due of $100,000 or more.
It is Now Possible to e-file a Return with an ITIN/SSN Mismatch
Electronic Payment Options
Electronic payment options are convenient, safe and secure methods for paying taxes. If there is a balance due, you can e-file the return and payment authorization in a single step
Electronic Federal Tax Payment System (EFTPS), free from the U.S. Treasury. Pay all federal taxes electronically - on-line or by phone 24/7. Visit www.eftps.gov to enroll.
Online Payment Agreement The Online Payment Agreement (OPA) allows eligible individuals to apply for an installment agreement to pay off their tax liability. To qualify, you must have your bill from the IRS and have filed all required tax returns. You must owe less than $25,000 and be able to pay the entire liability within 60 months. To use this application you must have filed a Power of Attorney for all taxes that are unpaid and have a copy of the taxpayer’s bill from the IRS.
Basic Tools for Tax Professionals
Check out the all new Basic Tools for Tax Professionals, the first link under Related Topics on the left navigation bar. At the request of representatives from tax professional organizations we have completely revised the page to meet your needs. The information is grouped into the following categories: Information You Need to File Returns for Your Clients; Your Responsibilities As a Tax Professional; Reference Materials; Representing Your Client Before the IRS After Returns Have Been Filed; IRS Collection Tools and Your Clients Rights; Requesting Transcripts and Other IRS Information On Clients; Criminal Investigation Division and Enforcement Initiatives; and Frequently Used Telephone Numbers for Practitioners. We hope you will bookmark the page and come back often!
Why Pay Taxes? The Truth About Frivolous Tax Arguments responds to some of the more common frivolous "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws. These arguments are grouped under six general categories, with variations within each category. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. A final section explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds.
Top Errors for Paid Preparers on Paper Return Submissions
The top errors for paid preparers on paper return submissions this filing season include not claiming the rate reduction credit when it applies, as well as claiming the credit incorrectly. Other top errors relate to SSN or Individual Taxpayer Identification Numbers and to names. The numbers or names for taxpayers and for dependents are illegible, incorrect or do not match IRS or SSA records and consequently the exemption or credit is disallowed. Other top errors relate to incorrectly figuring Earned Income Credit or Child Tax Credit.
IRS e-file Made Easy - A Tax Professional's One-Stop e-file and e-Pay Shop
Your link to all things e-file and e-pay including e-Services. Designed as an easy to follow, one-stop resource center for IRS e-file and e-payment information. We've included everything you'll need to get started in IRS e-file as well as links to other valuable information for tax professionals.
Practitioner Local Liaison Meetings and Seminars
The IRS Small Business/Self-Employed Stakeholder Liaison Office offers periodic local liaison meetings and seminars for the tax professional community. These sessions are designed to share important information about IRS programs and issues with tax professionals.
National /Local Phone Forums and Webinars for Practitioners
Phone forums enable the Internal Revenue Service (IRS) to address issues relevant to Practitioners without having to leave your home or office. These programs are designed to provide presentations on key topics. The phone forums are free of charge. These forums can be held either at the local or national level.
IRPAC and IRSAC General Information
Information on the Information Reporting Program Advisory Committee and the Internal Revenue Service Advisory Council .
Tax Practitioner Institute Classes
The Small Business and Self-Employed division of the Internal Revenue Service is pleased to announce the dates and locations of the Tax Practitioner Institutes.
Communications & Liaison - National Public Liaison Tax Professional Partners Meeting Calendar -- Find dates times and location of Liaison meetings for NPL and partnering tax professional organizations. The meetings are not open to the public and are by "invitation only".
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