TAX FEATURE
“Gwen Sonier, taxpayer advocate, reported that there are 600,000 identity theft cases that they have identified by matching income and W-2s.”
IRS-DOR Annual Meeting by Caroline Strobel SCACPA member since 1982
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he SCACPA Taxation Task Force met with the IRS and DOR in November to discuss areas of concern and changes that are being made administratively. Henrietta Duncan reported for exams saying if you have an agent who does not understand the law, call their manager. They are trying to move the exam process forward. Currently, agents are not meeting the time frame for response back to the taxpayer or their representative. New agents are out there performing audits and CPAs will be helping to train them. If an agent and their manager don’t understand the law or the accounting records, go to appeals. Document
when you submit information to the IRS so you can request interest abatement. Ron Nestor, appeals, reported that they have been reducing inventory, there is now a backlog of less than a year on a case. You will need to extend the statute of limitations. If you don’t like the Service Center Appeal process then request the appeal be sent to Columbia. In Columbia they will expect a face to face meeting. When citing a court case, read the whole case, the blurb does not tell all the facts. Ninety-three percent of cases are settled. If you have not gone through appeals and go to the Tax Court, the Tax Court will send the case back to appeals first.
Gwen Sonier, taxpayer advocate, reported that there are 600,000 identity theft cases that they have identified by matching income and W-2s. There were 299,000 cases that they are involved in this year. Priority issues for this year are:
u
Economic hardship payment schedule
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Immediate threat of adverse action - put a hold on bank accounts
w
Incur significant cost – legal counsel
x y
Suffer irreparable injury Tax levy does not allow the taxpayer to pay his mortgage.
IRS-DOR Annual Meeting
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South Carolina CPA Report
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