IRS Practice & Procedure

    IRS Practice & Procedure 

    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.
    News and Developments

    Below are some of the most recent tools and aids in the IRS practice and procedures area.


    Key Resources

    Registration of Tax Preparers

    This page was created to help keep our members informed of key developments in the PTIN regulation program, as well as provide more background on the program along with recent developments and useful articles and links.

    IRS Preparer Compliance Initiative

    As an integral part of the IRS' ongoing efforts to enhance oversight of the tax return preparer community and provide educational outreach to tax preparers, the IRS is continuing its "IRS Letters and Visits" program.  This page provides suggestions, including preparation tips, program overview and resources on the IRS preparer compliance initiative.

    Disclosure of Uncertain Tax Positions

    While there are many documents associated with this topic located throughout our website, this page was created to gather together in one place many of the links necessary to take you to information regarding this issue and the AICPA's response.

    A full list of resources in the IRS Practice and Procedures area can be found here.

    Upcoming Events

    AICPA National Tax Conference

    • Date: Nov. 3-4, 2014
    • Where: Marriott Wardman Park Hotel, Washington DC


    Advocacy

    Recent comment letters, testimony, and other advocacy documents relating to IRS Practice and Procedures.

    • Jan. 16, 2014, the AICPA submitted a letter to the Senate Finance Committee on the staff discussion draft on tax reform of tax administration provisions.

    • July 15, 2013, the AICPA submitted a letter to the IRS requesting that they reconsider their decision to retire the Disclosure Authorization and Electronic Account Disclosure E-Services

    • June 27, 2013, the AICPA submitted comments and recommendations on the topic of identity theft

    • 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.

    • 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.

    • May 1, 2013, AICPA submitted a comment letter to the IRS related to IRS Announcement 2013-8,
      Recommendations for Proposed e-signature standards.

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