2015 Tax Advocacy Comment Letters  

    View Tax Advocacy Comment Letter archives for 2014 and 2013.

    January 23, 2015 - AICPA Letter on Needed Statutory Authority for IRS to Grant 9100 Relief to Taxpayers

    This AICPA letter suggests Congress include in the tax reform legislation important technical changes to permit administrative relief (i.e., providing the Internal Revenue Service permission to grant “section 9100 relief”) for certain late or defective elections upon a showing of good cause by a taxpayer.  Section 9100 relief, which is currently available with regard to some elections, is extremely valuable for taxpayers who miss the opportunity to make certain tax elections.  Congress needs to provide statutory authority in order for the IRS to have authority to grant administrative relief in appropriate situations for provisions that have statutory deadlines and relief is not already authorized. 

    January 12, 2015 - AICPA Comments on the Tax Reform Act of 2014

    Attached is the AICPA’s comment letter in response to the Tax Reform Act of 2014, a tax reform legislative act.  The AICPA provides general comments on an efficient and effective tax system based on principles of good tax policy.  The AICPA also provides support for provisions such as tax reform for individuals, the repeal of the alternative minimum tax, business tax reform, participation exemption system for the taxation of foreign income, tax exempt entities and tax administration and compliance.

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