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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. |
