IRS Practice & Procedure

IRS Practice and Procedure Advocacy 

Covered here is information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, including legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules.

The IRS Practice and Procedure Technical Resource Panel continues to monitor these advocacy issues.

News and Developments

Below are recent developments in this area:

  • AICPA Suggests IRS Announce Upcoming Filing Season Plan for Possible January 2014 Government Shutdown
  • AICPA submitted a letter and written statement on the state of the IRS and the IRS budget, February 5, 2014
Key Advocacy Issues

Priority Guidance Plan

Registration of Tax Preparers

Tools and information have been developed regarding the portability rules applicable to a spouse who died after 2010 and the entire applicable exclusion amount was not used.

IRS Preparer Compliance Initiative

AICPA continues to advocate to Congress for certainty and the need to extend the estate, gift, and GST current rules.

Disclosure of Uncertain Tax Positions

AICPA continues to monitor and comment on the trust investment advisory fee rules, including on legislation and regulations.

Accounting Software

AICPA continues to identify, monitor, and address various foreign trust reporting issues, including Forms 3520 and 3520A compliance.


For practice support resources in this area, visit the IRS Practice and Procedure Resources page.

It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.

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