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    IRS Regulation and Administration 

    This section contains policies and AICPA comments related to tax administration and policy.

     

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    AICPA Letter on Retirement of DA EAR E-services

    Article The AICPA submitted a letter to the on July 15, 2013 asking them to reconsider their decision to retire the Disclosure Authorization and Electronic Account Resolution e-services.
    Published on August 19, 2013

    AICPA cover letter and Guidance Priority List

    Comment Letters On May 24, 2013, the AICPA made recommendations on the IRS 2013 - 2014 Guidance Priority List (Notice 2013-22), which included encouraging the IRS and Treasury to continue pursuing tax simplification.
    Published on May 30, 2013

    Tax Preparer Rules for Disclosure and Use of Return Information Disclosure Requirements of Sec. 7216

    Article Article on the new IRS regulations under the Internal Revenue Code section 7216, which generally prohibits the disclosure or use of tax return information without the client's explicit, written consent.
    Published on May 03, 2013

    AICPAs Comments on IRSs Delay in Releasing Tax Forms

    Comment Letter The AICPA submitted comment's regarding the IRS's announcement on January 30, 2013 involving the delay in the release of selected tax forms.  The AICPA is interested in entering into a dialogue with the IRS on failure-to-file and failure-to-pay penalties, estimated tax penalty relief, and clarity in the release of tax
    Published on April 03, 2013

    New Section 7216 Regulations Become Effective

    Overview An overview of the new IRS regulations under Internal Revenue Code section 7216 becoming effective. The regulations generally prohibit the disclosure or use of tax return information without the client's explicit, written consent.
    Published on September 23, 2012

    AICPA Summarizes IRS Strengths and Weakness for the Oversight Board

    Comment Letter In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment.
    Published on September 10, 2012

    AICPA Comments on Proposed Regulations Involving PTINs and Supervised Preparers

    Comment Letter On May 14, 2012, the AICPA submitted comments supportive of REG-124791-11, proposed regulations which generally incorporate the relevant portions of Notice 2011-6 regarding the supervised preparers of CPA firms and other professional firms.
    Published on May 15, 2012

    IRS Letters and Visits to Tax Return Preparers

    Comment Letter IRS sent 10,000 letters to tax return preparers to promote compliance and professional ethics among tax preparers.
    Published on April 17, 2012

    IRS Regulation and Administration

    Overview This section contains policies and AICPA comments related to tax administration and policy.
    Published on April 17, 2012

    Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE Notice 2009-60, Standards of Conduct for the Ta...

    Comment Letter Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE: Notice 2009-60, Standards of Conduct for the Tax Return Preparer Community and Increased Taxpayer Compliance.
    Published on April 17, 2012

    AICPA Testifies at IRS Hearing on User Fees for Preparer Registration

    Testimony Statement by Edward Karl at the August 24, 2010 IRS Hearing on User Fees for Preparer Registration.
    Published on April 17, 2012

    AICPA Comments on Fiscal 2008 Tax Compliance Revenue Proposals

    Comment Letter AICPA agrees with Treasury that information reporting is generally an effective means for addressing the tax gap but find the proposal for imposing information reporting on business payments to corporations as extremely burdensome for business taxpayers.
    Published on April 17, 2012

    AICPA Submits Comments on IRS Operations, the 2007 Filing Season, and the Tax Gap.

    Comment Letter A statement on the issues impacting on IRS operations and the tax gap, specifically the 2007 tax filing season and certain tax administration provisions likely to be considered as a part of the legislative debate over repeal of the telephone excise tax on local service.
    Published on April 17, 2012

    Letter to Commissioner Shulman re Tax Preparer Registration, April 12, 2010

    Comment Letter The AICPA sent a letter (dated April 12, 2010) to Commissioner Douglas H. Shulman thanking him for meeting with the Institute on March 24, 2010 to discuss the Service's tax preparer registration program and other tax administration initiatives.
    Published on April 17, 2012

    AICPA Comments on Preparer Tax Identification Number (PTIN) Regulations

    Comment Letter The AICPA submitted comments in April 2010 on REG-134235-08, in which the IRS proposed regulations which require tax return preparers, including non-signing preparers, to apply for or renew a preparer tax identification number (PTIN) for use beginning with the 2011 filing season.
    Published on April 17, 2012

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