Friday, September 22, 2017
The IRS Scandal, Day 1597: New Details Of Targeting Of Conservative Groups Emerge In Tea Party Lawsuits
Thursday, September 21, 2017
Friday, September 15, 2017
The Treasury Inspector General for Tax Administration has released Sixty-Four Percent of the Internal Revenue Service's Information Technology Hardware Infrastructure Is Beyond Its Useful Life (2017-20-051):
Thursday, September 14, 2017
Wednesday, September 13, 2017
The current discussion about tax reform is focused on reforming substantive tax law and not tax administration. Last April, however, a group of tax practitioner organizations put out a paper calling for tax administration reform. You can find the proposal on the AICPA website here.
The nine practitioner organizations include the AICPA, the National Association of Enrolled Agents, and the National Association of Tax Professionals. Notably absent from the list of practitioner groups are the main tax lawyer organization, the ABA Section on Taxation.
Tuesday, September 12, 2017
The IRS Scandal, Day 1587: Judicial Watch Says Trump Should Overrule His DOJ And Order A Full Review Of The IRS Scandal
Saturday, September 9, 2017
- Letter from Stephen Boyd (Assistant Attorney General, U.S. Department of Justice) to Kevin Brady (Chair, House Ways & Means Committee) & Peter Roskan (Chair, House Ways & Means Committee, Subcommittee on Tax Policy) (Sept. 8, 2017)
- ABC News, Trump DOJ Declines to Charge Key Figure in IRS Scandal
- Breitbart, Jeff Sessions' DOJ Will Not Investigate IRS Investigation
- CBS News, DOJ Denies GOP Request to Reopen Case Against Former IRS Official Lois Lerner
- Fox News, Trump DOJ: No Plans to Charge Lois Lerner in IRS Scandal
- Rick Hasen (UC-Irvine), Trump DOJ, After Reopening Lois Lerner IRS Investigation, Concludes No Criminal Charges Warranted
- The Hill, GOP Lawmakers Furious After DOJ Declines to Prosecute Ex-IRS Official Lois Lerner
- Independent Journal Review, DOJ Denies Request to Prosecute Ex-IRS Official Lois Lerner for Role in Targeting Conservatives
- Legal Insurrection, DOJ Standing by Decision Not to Prosecute Lois Lerner
- NBC News, Trump DOJ Disappoints Conservatives, Won’t Charge Key Figure in IRS Scandal
- Mediaiite, Fill The Swamp? Trump’s DOJ Decides Not to Pursue Charges Against Lois Lerner Over IRS Scandal
- Powerline, Department of Justice: Lois Lerner Won’t Be Prosecuted
- Red State, Trump Gives Lois Lerner A Free Pass Despite His Past Outrage Over IRS Targeting
- The Resurgent, Fake Outrage From Fake GOP Over Lerner
- Slate, Today in Conservative Media: Lock Lois Lerner Up!
- Townhall, Trump DOJ: We're Not Going To Charge Lois Lerner Over IRS Targeting Scandal
- Washington Examiner, GOP Outraged After Trump Refuses to Consider Lois Lerner Prosecutio
- Washington Free Beacon, GOP Lawmakers Slam Sessions for Deciding Not to Prosecute Lois Lerner
- Washington Times, Trump’s DOJ Won’t Pursue Charges Against Lois Lerner
Thursday, September 7, 2017
Now, I have no doubt that readers of this blog are totally compliant in their taxes. And if any happen to be delinquent in their taxes, I have no doubt they are not in the category of delinquent taxpayers who face collection from private collection agencies. But I also suspect many readers have received questions about the program from clients, friends, family members, workplace colleagues, neighbors, and others.
Wednesday, September 6, 2017
The National Taxpayer Advocate Nina Olsen has a blog post here that is well worth your time to read. It's about the Service's automated levy program called FPLP (Federal Levy Payment Program).
One way the Service tries to collect unpaid taxes is by looking for people who owe the delinquent taxpayer money and snagging those payments. That's called a levy. FPLP is a computer program designed to snags payments owed by the federal government to delinquent taxpayers. Now, some people consider it an irony that one hand of the federal government actually sends payments to many delinquent taxpayers who owe the federal government money. Notably, however, FPLP hits what are commonly viewed as "safety net" payments from Social Security and Federal Retirement programs. So other people consider it an irony that one hand of the federal government would partially undo the safety net payments made by the other hand.
Tuesday, September 5, 2017
The Service has put up a very useful and comprehensive webpage titled "Help for Victims of Hurricane Harvey." The page contains excellent information about all the different actions the Service takes in response to a natural disaster and has links to all kinds of useful sites.
The Texas State Comptroller has a similarly useful webpage that describes the state and local tax relief (such as exemption from hotel taxes).
The IRS Scandal, Day 1580: Conservative Group Hoping For 'Perp Walks' After Breakthrough In IRS Lawsuit
Friday, September 1, 2017
Thursday, August 31, 2017
Wednesday, August 30, 2017
Monday, August 28, 2017
Thursday, August 24, 2017
Saturday, August 19, 2017
The IRS Scandal, Day 1563: Judge Orders IRS To Disclose Names Of Employees Who Targeted Conservative Groups And To Prove That It Has Stopped The Practice
Thursday, August 17, 2017
Wednesday, August 16, 2017
Tuesday, August 15, 2017
Sunday, August 13, 2017
Thursday, August 10, 2017
The IRS Scandal, Day 1554: Why Is Trump's Justice Department Still Fighting Disclosure Of Documents Revealing IRS Targeting Of Conservative Groups?
Wednesday, August 9, 2017
Tuesday, August 8, 2017
GAO: IRS Provides Only 'Minimal Oversight' Of Low Income Housing Tax Credit Program, Refuses To Collect Data That Would Allow It To Impose 'Basic Accountability'
The IRS Scandal, Day 1552: The IRS's Email Retention Policies Still Do Not Ensure That Emails Are Retained And Produced When Requested
Treasury Inspector General for Tax Administration, Electronic Record Retention Policies Do Not Consistently Ensure That Records Are Retained and Produced When Requested (2017-10-034):
- House Ways & Means Committee, Ways and Means Holds IRS Accountable for Failed Record Retention Policies
- House Ways & Means Committee, Hearing on the Internal Revenue Service’s Record Retention Policies
Monday, August 7, 2017
From his webpage at American University's Kogod Tax Center:
Monday, July 31, 2017
Tuesday, July 4, 2017
Friday, June 30, 2017
Saturday, June 24, 2017
Monday, May 22, 2017
Private Investigator's Attempt To Obtain Donald Trump's Tax Return Led IRS To Shut Down FAFSA Data Retrieval Tool; Who Hired Him?
- As Deadlines Approach For College Financial Aid & Income-Based Loan Repayment, IRS Leaves Parents, Students & Graduates In Lurch By Taking Down Online Tax Return Data Retrieval Tool (Mar. 12, 2017)
- NY Times: 100,000 Taxpayers Compromised In Hack Of FAFSA Tool At IRS (Apr. 7, 2017)
Diverse Issues in Higher Education, FAFSA Hacker Targeted Trump Tax Info:
Monday, May 15, 2017
Saturday, May 13, 2017
Following up on my April 3 post, David Kautter To Be Named Assistant Secretary For Tax Policy: White House Press Release, President Donald J. Trump Announces Key Additions to his Administration:
Saturday, May 6, 2017
Thursday, May 4, 2017
Haley A. Stence (J.D. 2017, Cumberland), Comment, United States v. NorCal Tea Party Patriots: Has the IRS's Ability to Engage in Political Activities, Negatively Target Nonprofit Organizations, and Hide Behind 26 U.S.C. § 6103 Ended?, 40 Am. J. Trial Advoc. 201 (2016):
Tuesday, May 2, 2017
The IRS has released the papers from the 2016 IRS-TPC Joint Research Conference: on Tax Administration (program, abstracts, research bulletin):
1. Interventions: Influencing Taxpayer Compliance
Sunday, April 23, 2017
Saturday, April 22, 2017
Friday, April 21, 2017
Monday, April 17, 2017
Diane Ring, Panama Papers: The One-Year Anniversary (Surly Subgroup). "At its core, the leak revealed the true ownership of over 200,000 offshore entities, thereby raising a host of tax and political questions regarding many of the entities’ owners."
Jack Townsend, Court Denies Motion to Dismiss Counts Against Tax Shelter Lawyer. “I will cut and paste Judge Rakoff’s discussion about § 7212(a) which I think offers good review for tax crimes lawyers.”
NY Times: The IRS Enlists Debt Collectors To Recover Overdue Taxes, 'Placing A Bull’s-Eye On The Backs Of Low-Income Taxpayers' And 'Putting Out Barrels Of Honey For Scammers'
Following up on Tuesday's post, The IRS's Use Of Private Debt Collectors Will Not End Well (Again): New York Times, I.R.S. Enlists Debt Collectors to Recover Overdue Taxes:
Thursday, April 20, 2017
Wednesday, April 19, 2017
Tuesday, April 18, 2017
Monday, April 17, 2017
Sunday, April 16, 2017
The IRS Scandal, Day 1438: Sessions Is Noncommittal On GOP Request To Reopen DOJ Probe Of Lois Lerner
Saturday, April 15, 2017
The IRS Scandal, Day 1437: Lois Lerner Fears For Her Life, Asks Federal Court To Seal Her Upcoming Deposition Testimony
- American Thinker, Lois Lerner Demands Secrecy in Tea Party Targeting Lawsuit Testimony
- Fox News, Lois Lerner Demands Secrecy, Blames Death Threats Over IRS Tea Party Targeting
- PJ Media, Lois Lerner Demands Secrecy for IRS Targeting Lawsuit Deposition
Thursday, April 13, 2017
The IRS Scandal, Day 1435: House GOP Tax Writers Ask Attorney General To Reopen Criminal Investigation Of Lois Lerner
- Daily Caller, Top Tax-Writing Republicans Renew Call For DOJ To Investigate Lois Lerner Over IRS Scandal
- Daily Caller, Kevin Brady: Koskinen Is The ‘Most Corrupt’ IRS Commissioner I’ve Worked With
- Fox News, Top Republicans Ask AG to Review IRS' Lois Lerner Case
- Grabien, Rep. Kevin Brady: 'Clear and Compelling Evidence' Lois Lerner Violated the Law
- The Hill, GOP Tax Writers Ask Sessions to Review Evidence Against Lerner
- Washington Times, GOP Wants Trump to Reopen Criminal Probe Into Ex-IRS Exec Lerner
Wednesday, April 12, 2017