IRS Tax News

  • 01 Aug 2022 2:52 PM | Anonymous

    Revenue Procedure 2022-29 modifies and supersedes Revenue Procedure 2006-36, 2006-38 I.R.B 498.  It sets forth the procedures for other Government agencies and members of the public to request the creation of special statistical studies and compilations involving return information pursuant to section 6108(b) of the Internal Revenue Code. It further sets forth the criteria for determining reasonable fees for costs associated with the creation of the special statistical studies and compilations.


  • 01 Aug 2022 7:02 AM | Anonymous

    Revenue Procedure 2022-34 provides indexing adjustments required by statute for certain provisions under section 36B.  Specifically, this revenue procedure updates the applicable percentage table used to calculate an individual’s premium tax credit for taxable years beginning in calendar year 2023 and updates the required contribution percentage for plan years beginning after calendar year 2022.

    Revenue Procedure 2022-34 will be in IRB: 2022-33 dated 8/15/2022.


  • 28 Jul 2022 12:38 PM | Anonymous

    Today, the IRS published the latest executive column, “A Closer Look,” which features Nancy Sieger, IRS Chief Information Officer, discussing one of the most complex modernization programs in the federal government, Customer Account Data Engine 2 (CADE 2), and why it’s important to continue funding. “CADE 2 is a database and multi-faceted processing engine that enables faster refund processing, improved fraud detection and faster case resolution,” said Sieger. “We have completed important work over the last year to help our customers get the assistance they need, in addition to improving the agency’s underlying technology infrastructure. Our continued progress depends on Congressional appropriations that fund IRS operations and our continuing modernization and cybersecurity activities.” Read more here. Read the Spanish version here.

    A Closer Look” is a column from IRS executives that covers a variety of timely issues of interest to taxpayers and the tax community. It also provides a detailed look at key issues affecting everything from IRS operations and employees to issues involving taxpayers and tax professionals.

    Check here for prior posts and new updates.


  • 26 Jul 2022 10:09 AM | Anonymous

    WASHINGTON – As part of a special Security Summit series, the Internal Revenue Service, state tax agencies and nation’s tax industry warn tax professionals to beware of evolving scams designed to steal client data.

    The Security Summit partners continue to see instances where tax professionals have been vulnerable to identity theft phishing emails that pose as potential clients. The criminals then trick practitioners into opening email links or attachments that infect computer systems with the potential to steal client information.

    The Summit also warns tax professionals using cloud-based systems to store and prepare tax returns and information to make sure they use multi-factor authentication in light of recent attacks. Specifically, the Summit partners urge people using cloud-based platforms to use multi-factor options like phone, text or tokens. This can avoid potential vulnerabilities with authentication done just through email, which is easier for identity thieves to access.

    Avoiding these schemes is the second in a five-part series from the IRS, state tax agencies and the nation’s tax community – working together as the Security Summit that highlight critical steps tax professionals can take to protect client data. The focus of the Security Summit series – part of the Protect Your Clients, Protect Yourself campaign – is to urge tax professionals to work to strengthen their systems and protect client data.

    “Identity theft scammers continually try new schemes to steal client personal and financial information from tax professionals. We continue to see a barrage of emails aimed at tax professionals trying to trick them into providing valuable access to identity thieves,” said IRS Commissioner Chuck Rettig. “And we continue to urge people to use multi-factor authentication, including those using cloud-based services. Constant vigilance is necessary, not just during tax season but year-round. We urge tax pros, both large operations and smaller ones, to consider these invaluable recommendations to help protect their clients and themselves.”

    Phishing emails or SMS/texts (known as “smishing”) attempt to trick the recipient into disclosing personal information such as passwords, bank account numbers, credit card numbers or Social Security numbers. Tax pros are a common target.

    Scams may differ in themes, but they generally have two traits:

    • They appear to come from a known or trusted source, such as a colleague, bank, credit card company, cloud storage provider, tax software provider or even the IRS and other government agencies.
    • They create a false narrative, often with an urgent tone, to trick the receiver into opening a link or attachment.

    A specific kind of phishing email is called spear phishing. Rather than the scattershot nature of general phishing emails, scammers take time to identify their victim and craft a more enticing phishing email known as a lure. Scammers often use spear phishing to target tax professionals.

    In a reoccurring and very successful scam, criminals posed as potential clients, exchanging several emails with tax professionals before following up with an attachment that they claimed was their tax information. This scam gained energy as many tax professionals worked remotely and communicated with clients over email versus in-person or over the telephone because of the pandemic.

    Once the tax pro clicks on the embedded URL and/or opens the attachment, malware secretly downloads onto their computers, giving thieves access to passwords to client accounts or remote access to the computers themselves.

    Thieves then use this malware known as a remote access trojan (RAT) to take over the tax professional’s office computer systems, identify pending tax returns, complete them and e-file them, changing only the bank account information to steal the refund.

    In the past, criminals have used ransomware attacks to shut down a variety of companies. Criminals can use similar, smaller scale tactics against tax pros. When the unsuspecting tax professional opens a link or attachment, malware attacks the tax pro’s computer system to encrypt files and the thieves hold the data for ransom.

    Another emerging scheme the IRS has seen involves weak security from tax professionals using cloud-based systems to store client data. While many cloud-based systems are secure, tax professionals using these should ensure they’re using strong multi-factor authentication on these to avoid thieves accessing their sensitive information.

    The IRS has observed multiple instances – frequently involving smaller tax professionals or businesses – where individual accounts on cloud-based platforms have been compromised. Identity thieves’ access these and then use existing data from taxpayer returns to file new tax returns seeking refunds, frequently by mail.

    These cloud-based accounts are more vulnerable when tax pros do not use strong multi-factor authentication to validate who is using the platform. Summit partners urge using authentication methods besides email, which can be easier for thieves to access and allow entry into tax professional accounts. Using text, phone calls or tokens are safer options.

    These scams highlight the importance of the basic security steps recommended by the Security Summit to protect data:

    • Using the two-factor (2FA) or the multi-factor authentication (MFA) option offered by tax preparation providers or storage providers would protect client accounts even if passwords were inadvertently disclosed.
    • Keeping anti-virus software automatically updated also helps prevent scams that target software vulnerabilities.
    • Using drive encryption and regularly backing up files helps stop theft and ransomware attacks.

    For tax professionals, securing their network to protect taxpayer data is their responsibility as a tax preparer.

    To help tax professionals guard against phishing scams and better protect taxpayer information, the IRS Publication 4557, Safeguarding Taxpayer Data. This IRS publication contains some of the latest suggestions such as using the multi-factor authentication option offered by tax software products and helping clients get an Identity Protection Pin.

    Additional resources
    In addition to reviewing IRS Publication 4557, Safeguarding Taxpayer Data, tax professionals can also get help with security recommendations by reviewing Small Business Information Security: The Fundamentals by the National Institute of Standards and Technology. The IRS Identity Theft Central pages for tax pros, individuals and businesses have important details as well.

    Publication 5293, Data Security Resource Guide for Tax Professionals, provides a compilation of data theft information available on IRS.gov. Also, tax professionals should stay connected to the IRS through subscriptions to e-News for Tax Professionals and Social Media.

    For more information, see IRS.gov.


  • 22 Jul 2022 1:16 PM | Anonymous

    Notice 2022-32 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2022, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). 

    Notice 2022-32 will be in IRB:  2022-32, dated August 8, 2022.


  • 22 Jul 2022 11:43 AM | Anonymous

    With continuing phone and in-person scams taking place across the country, the IRS wants to help taxpayers understand how and why agency representatives may contact taxpayers.

    In most instances, the IRS sends a letter or written notice to a taxpayer in advance, but not always. Depending on the situation, IRS employees may first call or visit with a taxpayer.

    Here’s how taxpayers can know if a person calling or visiting their home or place of business is a legitimate IRS employee or an imposter. There are special instances where an IRS revenue officer or revenue agent may visit a home or business related to an unpaid tax bill or an audit; the IRS urges people with tax issues to understand the circumstances around these visits and also help protect themselves against imposters.

    Text messages: Frequently a scam

    The IRS does not send text messages including shortened links, asking the taxpayer to verify some bit of personal information. These fraudulent messages often contain bogus links claiming to be IRS websites or other online tools. Other than IRS Secure Access, the IRS does not use text messages to discuss personal tax issues, such as those involving bills or refunds.

    If a taxpayer receives an unsolicited SMS/text that appears to be from either the IRS or a program closely linked to the IRS, the taxpayer should take a screenshot of the text message and include the screenshot in an email to phishing@irs.gov with the following information:

    • Date, time and time zone they received the text message.
    • Phone number that received the text message.

    The IRS reminds everyone NOT to click links or open attachments in unsolicited, suspicious or unexpected text messages whether from the IRS, state tax agencies or others in the tax community.

    Email: Many tax scams involve email

    The IRS does not initiate contact with taxpayers by email to request personal or financial information. The IRS initiates most contacts through regular mail. If a taxpayer receives an unsolicited fraudulent email that appears to be from either the IRS or a program closely linked to the IRS, report it by sending the email as an attachment to phishing@irs.gov. The Report Phishing and Online Scams page at IRS.gov provides complete details.

    Mail and phone contacts are first steps with a tax issue

    Taxpayers will generally first receive several letters from the IRS in the mail before receiving a phone call. However, there are circumstances when the IRS will call, including when a taxpayer has an overdue tax bill, a delinquent or unfiled tax return or has not made an employment tax deposit.

    The IRS does not leave pre-recorded, urgent or threatening voice messages. Additionally, the IRS (and its authorized private collection agencies) will never:

    • Call to demand immediate payment using a specific payment method such as a prepaid debit card or gift card. The IRS does not use these methods for tax payments.
    • Threaten to immediately bring in local police or other law-enforcement groups to have the taxpayer arrested for not paying.
    • Demand that taxes be paid without giving the taxpayer the opportunity to question or appeal the amount owed.
    • Ask for credit or debit card numbers over the phone.

    All tax payments should only be made payable to the U.S. Treasury and checks should never be made payable to third parties. For anyone who doesn't owe taxes and has no reason to think they do: Do not give out any information. Hang up immediately. For more information, see IRS warning: Scammers work year-round; stay vigilant.

    In-person visits: What to know

    IRS revenue officers generally make unannounced visits to a taxpayer’s home or place of business to discuss taxes owed or tax returns due. Keep in mind this important point: Taxpayers would have first been notified by mail of their balance due or missing return. A limited exception involves revenue officer contacts while working a small number of “alert” cases, designed to help businesses from falling behind on withheld employment taxes before a balance due notice is created or mailed. Revenue officers are IRS civil enforcement employees whose role involves education, investigation and when necessary, appropriate enforcement steps to collect a tax debt. A revenue officer will help a taxpayer understand their tax obligations as well as the consequences for not meeting the obligations.

    IRS revenue agents will at times visit an individual, business or non-profit who is being audited. That taxpayer would have first been notified by mail about the audit and set an agreed-upon appointment time with the revenue agent. Also, after mailing an initial appointment letter to a taxpayer, an auditor may call to confirm and discuss items pertaining to the scheduled audit appointment.
     
    When visited by someone from the IRS, the taxpayer should always ask for credentials or identification. IRS representatives can always provide two forms of official credentials: IRS-issued credentials (also called a pocket commission) and a HSPD-12 card. The HSPD-12 card is a governmentwide standard form of identification for federal employees.

    For more information, visit How to know it’s really the IRS calling or knocking on your door on IRS.gov, and the IRS Taxpayer Bill of Rights.

    Helpful information on resolving tax issues

    The IRS reminds individuals, businesses and non-profits with outstanding tax issues that there are a number of easy ways to get assistance and help them meet their tax obligations. The IRS encourages people to visit a special section on IRS.gov focused on payment options. These include paying taxes through an Online Account with IRS Direct Pay or paying by debit card, credit card or digital wallet. The IRS has options for people who can't pay their taxes, including applying for a payment plan on IRS.gov. Recently the IRS announced expanded voice bot options to help eligible taxpayers easily verify their identity to set up or modify a payment plan while avoiding long wait times.

    Remember that the IRS will not:

    • Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail a bill to any taxpayer who owes taxes.
    • Demand a taxpayer pay taxes without the opportunity to question or appeal the amount they say they owe. Taxpayers should also be advised of their rights as a taxpayer.
    • Ask for credit or debit card numbers over the phone.
    • Threaten to bring in local police, immigration officers or other law-enforcement to have taxpayers arrested for not paying. The IRS also cannot revoke a driver’s license, business license or immigration status. Threats like these are common tactics scam artists use to trick victims into buying into their schemes.

    Taxpayers who have filed a petition with the U.S. Tax Court may receive a call from an Appeals officer to discuss their tax dispute and options for resolution. During the call, the Appeals officer will provide their name, their badge number and their contact information including their phone number, e-fax, and e-mail address. The Appeals Officer will also know the docket number, as well as specifics regarding the case.

    Appeals employees will never ask for credit card or banking information. If an Appeals officer cannot reach a taxpayer by phone, they may leave a general voicemail message. When an Appeals employee leaves a voicemail, they will include self-identifying information such as their name, title, badge number, and contact information.

    Also, during this call, Appeals employees may ask taxpayers to submit additional documentation regarding their petition directly to the Independent Office of Appeals via mail, fax, or to an email address ending with @irs.gov.

    Also note, taxpayers can contact the Taxpayer Advocate Service, which is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. They can offer taxpayers help if their tax problem is causing a financial difficulty, they’ve tried and been unable to resolve the issue with the IRS, or they believe an IRS system, process, or procedure just isn’t working as it should. Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778 for more information.


  • 21 Jul 2022 1:05 PM | Anonymous

    Today, the IRS published the latest executive column, “A Closer Look,” which features John Hinman, Director, IRS Whistleblower Office, discussing how his team, working closely with other areas in the IRS, enhances tax enforcement through the valuable contributions of whistleblowers. “I’m proud of the work the Whistleblower Office has done and will continue to do, and it’s clear to see the program is working,” said Hinman. “Whistleblower information that the IRS can act on is an important component of effective tax administration and contributes to identifying noncompliance and reducing the tax gap.” Read more here. Read the Spanish version here.

    A Closer Look” is a column from IRS executives that covers a variety of timely issues of interest to taxpayers and the tax community. It also provides a detailed look at key issues affecting everything from IRS operations and employees to issues involving taxpayers and tax professionals.

    Check here for prior posts and new updates.


  • 20 Jul 2022 9:15 AM | Anonymous

    WASHINGTON –– The Internal Revenue Service today released a new five-year Strategic Plan that outlines its goals to improve taxpayer service and tax administration.

    The IRS Strategic Plan FY2022-2026 will serve as a roadmap to help guide the agency’s programs and operations. The plan will also help meet the changing needs of taxpayers and members of the tax community.

    “Through the Strategic Plan, we want to share our priorities and how they shape the important work that takes place at the IRS, year in and year out, to help taxpayers,” said IRS Commissioner Chuck Rettig. “We serve and interact with more Americans than nearly any other public or private organization. The IRS has undergone tremendous change over the last five years, and we continue to evolve to better serve the nation’s taxpayers.”

    The Strategic Plan, developed with input from external partners as well as IRS employees, focuses on four goals that will help improve customer service:

    • Service – Provide quality and accessible services to enhance the taxpayer experience.
    • Enforcement – Enforce the tax law fairly and efficiently to increase voluntary compliance and narrow the tax gap.
    • People – Foster an inclusive, diverse and well-equipped workforce and strengthen relationships with our external partners.
    • Transformation – Transform IRS operations to become more resilient, agile and responsive to improve the taxpayer experience and narrow the tax gap.

    As the IRS works to achieve these goals, it will continue to uphold taxpayer rights and enforce the tax code fairly to improve the taxpayer experience. Under the Taxpayer Bill of Rights, every taxpayer has fundamental rights of which they should be aware when dealing with the agency.
      

  • 19 Jul 2022 2:31 PM | Anonymous

    WASHINGTON - The Internal Revenue Service is reminding the estimated 19 million taxpayers who requested an extension to file their 2021 tax return that they don’t have to wait until mid-October to file. If a taxpayer has all the necessary information to file an accurate return, they can file electronically at any time before the October deadline and avoid a last-minute rush to file.

    Taxpayers who requested more time to file an accurate return have until Oct. 17, 2022. Those who have what they need to file, however, should file as soon as possible to avoid delays in processing their return.

    Taxpayers who have questions can get help with most tax issues online or by phone. The IRS.gov website has free and easy to use online tools and resources to help taxpayers get answers 24 hours a day. Voice bots help callers navigate interactive voice responses to simple payment or notice questions, and quickly get responses to Frequently Asked Questions.

    The Interactive Tax Assistant is a tool that provides answers to several tax law questions specific to individual circumstances based on input. It can determine if an individual must file a tax return, their filing status, if they can claim a dependent, if an income type is taxable, and their eligibility to claim a credit or deduct certain expenses.

    Electronic filing options
    The IRS advises individuals who still need to file a 2021 tax return to file electronically and, if due a refund, to choose direct deposit.

    Filing electronically is fast, accurate and secure, and when an individual chooses direct deposit, their refund goes directly from the IRS into their bank or financial account getting them their refund in the fastest time possible. If they have a prepaid debit card, they may be able to have their refund applied to the card by providing the account and routing number to the IRS. The IRS processes most e-filed returns and issues direct deposit refunds in less than 21 days.

    Eligible individuals can use the IRS Free File program to prepare and file their 2021 federal tax return for free. Taxpayers can choose the brand-name tax preparation software company that is best for them. Some even offer free state tax return preparation. Those who earned more than $73,000 have the option to use IRS Free File Fillable Forms.

    MilTax online software is also available for members of the military and certain veterans, regardless of income. This software is offered through the Department of Defense. Eligible taxpayers can use MilTax to prepare and electronically file their federal tax returns and up to three state returns for free.

    Volunteer Income Tax Assistance
    The IRS's Volunteer Income Tax Assistance (VITA) program offers free basic tax return preparation to people who generally make $58,000 or less and people with disabilities or limited English-speaking taxpayers. While the majority of these sites are only open through the end of the filing season, taxpayers can use the VITA Site Locator tool to see if there’s a community-based site staffed by IRS-trained and certified volunteers still open near them. 

    Tax professionals
    There are also various types of tax return preparers who can help, including certified public accountants, enrolled agents, attorneys and others who don't have a professional credential.

    Taxpayers should choose a tax preparer wisely. For individuals who want help with their taxes, the IRS online directory can assist in finding a tax professional in their area.

    Get current on taxes
    The IRS sends correspondence to a taxpayer’s last known address, usually the address from their most recently filed tax return. If the taxpayer moves and does not send a change of address to the IRS, they may not receive an IRS notice and could miss the deadline to respond.

    There's no penalty for not filing a return if due a refund, but there’s also no statute of limitations for assessing and collecting taxes due if no return has been filed.

    Interest is charged on any tax not paid by the April due date and will accrue until paid in full. Individual taxpayers are charged the federal short-term interest rate plus 3 percentage points, currently 5% per year, compounded daily. Penalties will accrue for each month tax remains unpaid until maxed out at 25% of the unpaid tax.

    Submitting a tax return and paying any amount owed as soon as possible can help taxpayers avoid further interest and penalties.

    Taxpayers who owe taxes can review all payment options online. These include paying taxes through an Online Account with IRS Direct Pay or paying by debit card, credit card or digital wallet. The IRS has options for people who can't pay their taxes, including applying for a payment plan on IRS.gov.

    For more information, see:


  • 19 Jul 2022 2:30 PM | Anonymous

    WASHINGTON – The Security Summit partners today encouraged tax professionals to increase their efforts to inform clients about the IRS Identity Protection PIN Opt-In Program to help protect people against tax-related identity theft.

    The IP PIN serves as a critical defense against identity thieves. The IRS, state tax agencies and the nation’s tax industry – working together as the Security Summit  – need assistance from tax professionals to let their clients know that IP PINs are now available to anyone who can verify their identity.

    Sharing information about the IP PIN Opt-In Program is the first in a five-part weekly summer series sponsored by the Summit partners to highlight critical steps tax professionals can take to protect client data – and their businesses. The series is an effort to urge tax professionals to intensify efforts to secure their systems and protect client data during the summer and throughout the year. These alerts will be issued each Tuesday for five weeks to coincide with the IRS Nationwide Tax Forums, which helps educate tax professionals on security and other important topics.

    “These identity protection numbers provide an extra layer of safety to protect people against tax-related fraud tied to using stolen personal information,” said IRS Commissioner Chuck Rettig. “Following work by the IRS, the IP PIN program is now available to anyone who can verify their identity. We urge tax professionals to encourage their clients to protect themselves through the IP PIN program.”

    The Electronic Tax Administration Advisory Committee, or ETAAC, last month highlighted the importance of the IP PIN to taxpayers and tax professionals.

    “The IP PIN is the number one security tool currently available to taxpayers from the IRS,” the independent advisory group said in its annual report to Congress. “This tool is the key to making it more difficult for criminals to file false tax returns in the name of the taxpayer. In our view, the benefits of increased IP PIN use are many.”

    The ETAAC also recommended the IRS continue to highlight and promote the IP PIN through a public awareness effort. The IRS will be taking steps to do that, including building off awareness of special items including  Publication 5367, IP PIN Opt-In Program for Taxpayers, in English and Spanish, so that tax professionals could print and share the IP PIN information with clients. There are also special posters available in English and Spanish.

    For security reasons, tax professionals cannot obtain an IP PIN on behalf of clients. Taxpayers must obtain their own IP PIN.

    Summit partners urged taxpayers and tax professionals to be careful and protect the IP PIN from identity thieves. Taxpayers should share their IP PIN only with their trusted tax prep provider. Tax professionals should never store clients’ IP PINs on computer systems. Also, the IRS will never call, email or text either taxpayers or tax preparers to request the IP PIN.

    Tax professionals who experience a data theft can assist clients by urging them to quickly obtain an IP PIN. Even if a thief already has filed a fraudulent return, an IP PIN would still offer protections for later years and prevent taxpayers from being repeat victims of tax-related identity theft.

    Here are a few things taxpayers should know about the IP PIN:

    • It’s a six-digit number known only to the taxpayer and the IRS.
    • The opt-in program is voluntary.
    • The IP PIN should be entered onto the electronic tax return when prompted by the software product or onto a paper return next to the signature line.
    • The IP PIN is valid for one calendar year; taxpayers must obtain a new IP PIN each year.
    • Only taxpayers who can verify their identities may obtain an IP PIN.
    • IP PIN users should never share their number with anyone but the IRS and their trusted tax preparation provider. The IRS will never call, email or text a request for the IP PIN.

    To obtain an IP PIN, the best option is the Get an IP PIN, the IRS online tool. Taxpayers must validate their identities through Secure Access authentication to access the tool and their IP PIN. Before attempting this rigorous process, see Secure Access: How to Register for Certain Online Self-Help Tools.

    If taxpayers are unable to validate their identity online and if their income is $72,000 or less, they may file Form 15227, Application for an Identity Protection Personal Identification Number. The IRS will call the telephone number provided on Form 15227 to validate their identity. However, for security reasons, the IRS will assign an IP PIN for the next filing season. The IP PIN cannot be used for the current filing season.

    Taxpayers who cannot validate their identities online, or on the phone with an IRS employee after submitting a Form 15227, or who are ineligible to file a Form 15227 may call the IRS to make an appointment at a Taxpayer Assistance Center. They will need to bring one picture identification document and another identification document to prove their identity. Once verified, the taxpayer will receive an IP PIN via U.S. Postal Service within three weeks.

    The IP PIN process for confirmed victims of identity theft remains unchanged. These victims will automatically receive an IP PIN each year.

    Additional resources
    Tax professionals also can get help with security recommendations by reviewing the recently revised IRS Publication 4557, Safeguarding Taxpayer Data, and Small Business Information Security: The Fundamentals by the National Institute of Standards and Technology. The IRS Identity Theft Central pages for tax pros, individuals and businesses have important details as well.

    Publication 5293, Data Security Resource Guide for Tax Professionals, provides a compilation of data theft information available on IRS.gov. Also, tax professionals should stay connected to the IRS through subscriptions to e-News for Tax Professionals and Social Media.

    For more information, see go to IRS.gov.


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