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IMRS Hot Issues

July 2014

IRS Adopts "Taxpayer Bill of Rights

The Internal Revenue Service announced the adoption of a "Taxpayer Bill of Rights.” The Taxpayer Bill of Rights takes the multiple existing rights embedded in the tax code and groups them into 10 broad categories, making them more visible and easier for taxpayers to find. Publication 1, "Your Rights as a Taxpayer," has been updated with the 10 rights and will be sent to millions of taxpayers this year when they receive IRS notices on issues ranging from audits to collection. The rights will also be publicly visible in all IRS facilities for taxpayers and employees to see.

IRS Direct Pay Now Available on

The Internal Revenue Service announced the successful start of its new web-based system — IRS Direct Pay — on, which lets taxpayers pay their tax bills or make estimated tax payments directly from checking or savings accounts without any fees or pre-registration. Taxpayers receive instant confirmation that the payment has been submitted, and the system is available 24 hours a day, 7 days a week. Bank account information is not retained in IRS systems after payments are made.

IRS Makes Changes to Offshore Programs

The Internal Revenue Service announced major changes in its offshore voluntary compliance programs, providing new options to help both taxpayers residing overseas and those residing in the United States. The changes are anticipated to provide thousands of people a new avenue to come into compliance with their U.S. tax obligations. The changes include an expansion of the streamlined filing compliance procedures announced in 2012 and important modifications to the 2012 Offshore Voluntary Disclosure Program (OVDP). The expanded streamlined procedures are intended for U.S. taxpayers whose failure to disclose their offshore assets was non-willful. For a full explanation of the changes, search IR-2014-73 on

Case Resolution Program Returns to the IRS Nationwide Tax Forums

Schedule an appointment to bring your toughest, unresolved case to the Case Resolution Room and meet with IRS representatives face to face.  Register now to take advantage of this unique program, or attend live seminars and earn up to 18 Continuing Education credits in one location. The tax forums will visit the following five cities: Chicago, IL, San Diego, CA, and New Orleans, LA in July; Washington, DC and Orlando, FL in August. For more information or to register, visit the IRS Nationwide Tax Forum website.

New Resources on for Handling Estates, Bankruptcies has new resources that can help tax professionals manage estate and bankruptcy issues. For more information, including links to forms and publications, see Bankruptcy and Deceased Taxpayers – Probate, Filing Estate and Individual Returns, Paying Taxes Due.

Revised Circular 230 (TD 9668, Final Regulations)

The Office of Professional Responsibility (OPR) has published the revisions to Circular 230 (TD 9668, Final Regulations), effective June 12, 2014.

Spanish translation of Publication 3780 (IMRS Issue #13-0001801)

In response to a practitioner’s request for a Spanish translation of Publication 3780, Tax Information for Small Construction Businesses, Publication 3780 (SP) is now available.

Page Last Reviewed or Updated: 01-Jul-2014