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IMRS Monthly Overview – January 2013

The IMRS Monthly Overview provides synopses of some of the issues that were received and/or closed by the Issue Management Resolution System staff during the past month. The Monthly Overview is intended to inform the public about the work of IMRS, and highlights the issues that we think would be of most interest to external stakeholders. When the Monthly Overview is posted to, a tweet is posted via Twitter for followers of @IRStaxpros. Sign up to receive notification.


Policy, Practice, Procedures

IMRS Issue 12-0001595 - CP2000s regarding registered domestic partnerships
Electronically filed registered domestic partnership returns contain notes that cross-reference the partners' returns. The Automated Underreporter Program does not consider the notes and that results in the issuance of CP2000 notices (generally to the higher earning partner) questioning the amounts reported.

Response: We are aware of this issue. At the present time, electronically filed registered domestic partnership allocation worksheets are not processed or stored in a format that is conducive to retrieval and viewing by programs like the Automated Underreporter program. The Internal Revenue Service has taken actions to correct this situation and minimize taxpayer burden. A filter was created to identify returns filed in tax year 2011 by registered domestic partners in community property states to prevent erroneous underreporter notices from being issued to this taxpayer segment. The allocation worksheet has been converted to a new Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. This form is available for tax year 2012. In addition, more electronic notes and attachments will be available for all programs, including AUR, for 2012 tax returns, due to electronic processing enhancements. Both the new form and the additional availability of electronic notes and attachments will enhance the AUR case selection. AUR examiners will be able to screen out cases if the income is properly reported on both returns without contacting either taxpayer or the return preparer. If you are contacted about tax years prior to 2012, please reply to the CP2000 with a printed copy of the allocation worksheet.

IMRS Issue 13-0001754 – Delayed start for filing season – relief for farmers and fishermen
Farmers and farm return preparers request an extension to the March 1 deadline to file and pay taxes due on their 2012 Forms 1040 because the schedules they use will not be available until late February or early March 2013.

Response: The IRS announced in IR-2013-7 that it will issue guidance in the near future to provide relief from the estimated tax penalty for farmers and fishermen unable to file and pay their 2012 taxes by the March 1 deadline due to the delayed start for filing tax returns.

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.

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Page Last Reviewed or Updated: 23-Oct-2014