This section covers topics concerning tax administration and policy, including IRS examination, collections and appeals issues. It contains articles, tools and practice aids, as well as comment letters pertaining to IRS regulation and administration.
For several of the most frequently searched topics in this area, we have also organized the information on separate pages:
Tax Season 2013: Questions and Answers page offering answers to questions related to the late start to filing season, onging delays in the release of IRS forms and the impact of PTIN lawsuit on CPAs.
The AICPA Continues to Voice Concerns about Private PTIN Directories (article, 9/25/12)
Updated ITIN Guidance (effective 2013)
2011 version of Schedule UTP and instructions
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding Uncertain Tax Positions
7216 Discussion and Analysis (last updated 4/25/12)
On May 1, 2013, AICPA focused its testimony at the IRS Oversight Board Forum on its suggestions about how to curb tax identity theft and fraud.
On May 1, 2013, AICPA submitted a comment letter to the IRS related to IRS Announcement 2013-8,
Recommendations for Proposed e-signature standards.
On February 20, 2013, AICPA submitted a comment letter to the IRS on REG-148873-09, proposed regulations regarding identity theft and truncated taxpayer identification numbers.
On February 1, 2013, AICPA submitted a letter to the IRS on the Availability of Application Process to Obtain Preparer Tax Identification Numbers (PTINs).
On December 31, 2012, the AICPA submitted a letter to IRS requesting clarification of several technical issues involving the updated ITIN procedures announced 11/29/12.
On July 31, 2012, the AICPA filed comments with the IRS regarding the administrative burdens placed on taxpayers and tax preparers when reporting the adjusted basis of securities sold on Form 1040, Schedule D (Capital Gains and Losses) and Forms 8949 (Sales and Other Dispositions of Capital Assets)