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IMRS Hot Issues

October 2014

Notice about Backup Withholding for Form 1099-K Available

If a payment card processor or third-party settlement organization submits a Form 1099-K for tax year 2013 with an incorrect TIN or name, the payments received for payment card or third party network transactions will be subject to backup withholding. This means the payment card processor or third-party settlement organization will be required to withhold 28% from each payment beginning as early as September 2014.

For additional information on Form 1099-K reporting and backup withholding, visit our website at and enter keywords, “Third Party Reporting Center” or “Backup Withholding.”

Centralized lien processing enhancement (IMRS Issue #1941)

In response to a practitioner request to include additional options on the toll-free number 800-913-6050, the telephone script was revised.  Although an option to request a lien payoff was already present, callers had to select the “selling, refinancing or purchasing property” option first. To improve efficiency, this option was changed to include a lien payoff option along with the “selling, refinancing and purchasing property” option.  Informational messages in the script limit the number of options available, however most callers can speak with customer service representatives by navigating through the menu items.

Returning erroneous refunds to IRS (IMRS Issue #1735)

The IRS website now provides information on how taxpayers or their representatives can return erroneous checks and direct deposits to the IRS. Search “erroneous refunds” on for guidance.

Proof of Mailing (IMRS Issue #1976)

Taxpayers and practitioners using an online certified mail program generally may consider the electronic tracking notification sufficient for proof of mailing.

Annual Filing Season Program

This new program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. Meet the requirements by obtaining 18 hours of continuing education, including a six-hour federal tax law refresher course with test, and you will receive an Annual Filing Season Program – Record of Completion from the IRS. Search “AFSP” on for more information.

Authority of the Office of Professional Responsibility

Delegation Order 25-16 (Rev. 1) (PDF), effective September 3, 2014, provides the OPR authority to exercise responsibility for all matters related to conduct, discipline and fitness to practice before the Internal Revenue Service under 31 CFR Subtitle A, Part 10 (Circular 230), unless otherwise delegated. See Internal Revenue Manual for more information.

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Page Last Reviewed or Updated: 02-Oct-2014