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Weekly IRS Roundup August 24 – August 28, 2020

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 24, 2020 – August 28, 2020. Additionally, for continuing updates on the tax impact of COVID-19, please visit our resource page here. August 24 2020: The IRS published a memorandum concerning guidance to the field on the criteria that should be applied in considering if a request for designation for litigation should be made to the Office of Chief Counsel. The memorandum also provides interim guidance on the requirements of Section 1001 of the Taxpayer First Act (TFA) with respect to the limitation on designation of cases as not eligible for referral to the IRS Independent Office of Appeals. August 25, 2020: The IRS published a Summer 2020 Statistics of Income Bulletin. The Summer 2020 Bulletin focuses individual income tax shares, 2017; foreign recipients of US income, calendar year 2017; effects of post-filing adjustments on...

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Taxpayer First Act: Changes to the IRS Appeals Process

The enactment of the Taxpayer First Act, H.R. 3151 (116th Cong.) (TFA) brings with it several changes to the procedures and operations of the Internal Revenue Service (IRS). The TFA touches on the following subjects: Establishing the IRS Independent Office of Appeals Improving customer service Changes to enforcement Modernization of the Office of the National Taxpayer Advocate and the IRS Cybersecurity and identity protection, technological changes, and expanded use of electronic systems IRS hiring and disclosure changes Provisions relating to exempt organizations Changes to the penalty for failure to file Determination of budgetary effects Other miscellaneous provisions This post does not discuss each subject, but rather focuses on changes to the IRS Appeals process. The TFA establishes a new “Internal Revenue Service Independent Office of Appeals” that is under the direction of the “Chief of Appeals.” The right of appeal is “generally available to all...

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