IMRS Monthly Overview – February 2013
The IMRS Monthly Overview provides synopses of some of the issues received and/or closed by the Issue Management Resolution System staff during the past month. The Monthly Overview informs the public about the work of IMRS and highlights issues that we think would be of most interest to external stakeholders. When the Monthly Overview is posted to IRS.gov, a tweet goes out to Twitter followers of @IRStaxpros. Please sign up if you would like to be notified.
RECENTLY CLOSED ISSUES
Policy, Practice, Procedures
IMRS Issue 12-0001676 - Request for a streamlined process for tax practitioners to change addresses with all departments of the IRS
Issue: A tax practitioner suggested that the IRS have a central location to allow tax professionals to complete a change of address with ALL IRS departments. The tax practitioner recently moved both his home and office and had to separately change his address for his preparer tax identification number, enrolled agent, Centralized Authorization File, electronic filing identification number and personal residence.
Response: Thank you for your suggestion. Changing the address is currently a separate process for PTIN, EA, CAF, EFIN and personal accounts, and it is unlikely that this can be consolidated in the near future. A representative or appointee may submit Form 2848, Form 8821 or correspondence to update information on the CAF database.
IMRS Issue 13-0001722 - AUR Closing Notice, CP 2005, issued without taxpayer/client names specified
Issue: A stakeholder reported that his firm received 130 CP 2005, Automated Underreporter Closing Notices, including only clients’ social security numbers and not their names. The company has no way of cross-referencing SSNs to client names to determine which clients received notices resolving their AUR issues. There is no line for the taxpayer’s name on the CP 2005. The stakeholder would like to know why these letters do not specify taxpayers' names.
Response: The IRS would like to thank our stakeholders for bringing this issue to our attention. We apologize for any inconvenience this has caused. The IRS added a second name line for the taxpayer’s name, beginning with notices dated Oct. 29, 2012.
IMRS Issue 13-0001734 – Duplicate notices to representative of joint taxpayers
Issue: Following IRS guidelines for filing Form 2848, Power of Attorney and Declaration of Representative, a tax practitioner filed separate Forms 2848 with the IRS for married taxpayers. Both spouses checked the box on Forms 2848 to request that he receive copies of correspondence, and he now receives two copies of the same notice (one for each taxpayer). The practitioner would like the Service to consider issuing only one copy of the notice to the representative to reduce paper and postage costs for the government.
Response: Thank you for your suggestion. Because joint return filers must each complete and submit separate Forms 2848 for the IRS Centralized Authorization File, the IRS is required to send copies of notices for each taxpayer to the representative, if the box is checked. Representatives who would like to receive only one copy of notices sent to married clients should ask that only one of the clients check the box requesting that notice copies be sent to the representative.
IMRS Issue 13-0001736 – Paper mailing of EFTPS password
Issue: A tax practitioner would like to know why, when registering online for the Electronic Federal Tax Payment System, the password must be mailed out via paper.
Response: Thank you for your inquiry. The IRS has been reviewing the process of EFTPS enrollments, specifically the time it takes to complete enrollment. The IRS is required to mail the PIN letter to the taxpayer’s address of record, which may be different from the primary contact information entered in the EFTPS enrollment. This is a security measure to notify taxpayers if a third party has enrolled them in EFTPS. If taxpayers need to make a payment before receiving their PIN letter, they can call EFTPS customer service 48 hours after completing the enrollment. If the enrollment is active, the customer service agent can take a payment over the phone.
Practitioners can become EFTPS batch providers by downloading the batch provider software from www.eftps.gov and registering through the software. It takes up to 10 days to receive Master PINs for this software. Practitioners can enroll any client for whom they have payment authority. Once we verify that the taxpayer’s information matches IRS records, the practitioner can initiate a payment. This is usually done within 24 hours of the enrollment.
Communication and Outreach
IMRS Issue 12-0001592 – Request to post tip-reporting video to the IRS Video Portal
Issue: Please post Publication 3374, Reporting Tip Income, the Jill and Jason Show, on the IRS Video Portal. It will be available to more employers and cost less than mailing DVDs.
Response: The IRS Video Portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars, as well as audio archives of tax practitioner phone forums. The IRS recently posted Reporting Tip Income, the Jill and Jason Show to the portal: search “Reporting Tip Income” at IRSvideos.gov.
IMRS Issue 13-0001731 – Request to include a tweet on IRS news releases
Issue: A stakeholder suggested that IRS news releases include a tweet for the news release at the end. This would allow organizations to get the information out to its members via Twitter in a more expeditious manner.
Response: The IRS uses social media tools to share the latest information on tax changes, initiatives, products and services. You can connect with the IRS through various social media tools including Twitter. IRS tweets include tax-related announcements, news for tax professionals and hiring initiatives.
News releases on IRS.gov contain three icons at the top right-hand corner of the news release: a heart, a plus sign and a printer. When the middle '+' icon is selected, a Bookmark & Share drop-down menu appears, listing many social media platforms including Twitter. When users select Twitter, a tweet for the news release is provided. If you need further clarification, please contact your local stakeholder liaison.
NOTE: Current and previous reports are also available on this site. The monthly overviews are posted for the prior two years through the current month. You can also access reports for issues closed in prior years on the same page. We invite you to raise your issues/concerns with your local stakeholder liaison.