Resident status (Form 6166): Changes by the IRS
have created significant delays in obtaining Form 6166.
Late elections: In an attempt to reduce the number of late-filing requests, the IRS
THE AUDIT CAP IS AVAILABLE IF THE IRS
identifies a failure during an examination.
Offers in Compromise mutually benefit the taxpayer and the IRS
The CPA then learns that Del has retained an attorney after receiving a notice from the IRS
stating that it had no record of receiving a return for 1999 and asking whether the taxpayer filed a return for that year.
Mario Matute, manager of a low-income job training program in Pacoima, questioned the agency's integrity while stopping shy of branding the IRS
So the Washington-based National Association of Housing Cooperatives (NAHC), along with the local Council of New York Cooperatives (CNYC) and the Federation of New York Housing Cooperatives (FNYHC), are organizing to find the "right" case to use to challenge the IRS
In March, the IRS
issued Announcement 95-25, which contained proposed revenue ruling regarding the impact of certain physician recruitment incentives on the tax-exempt status of hospitals that recruited physicians for their nonemployee medical staffs or to provide services on behalf of the hospitals.
Because according to the IRS
, a compliance check is not an audit and, as will be explained in more detail in this article, if you haven't had an "audit", then your business cannot rely on the Section 530 safe haven provisions in the event of a subsequent IRS
Students who default because they don't have the money needn't worry about IRS
persecution: The income-contingent option protects them.
There are circumstances where the IRS
proposes large deficiencies which are not likely to be resolved favorably at the audit level.
According to Brown, the goal of the IRS
Forum is to eliminate IRS
abuses and misconduct as they become visible to the public, the media, Congress and upper management of the IRS
He mentioned three critical IRS
needs for addressing the gap: (i) funding for the IRS
's current infrastructure; (ii) augmenting the IRS
's resources; and (iii) finding legislative solutions such as increasing third-party reporting.
In early 2005, the IRS
issued temporary and proposed regulations (1) requiring large corporations and exempt organizations to e-file tax returns.
TAX PROFESSIONALS MUST REGISTER AS ELECTRONIC return originators (EROs) at the IRS
Web site to e-file corporate tax returns.