IMRS Monthly Overview – June 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.
NEW IMRS ISSUES
Policy, Practice, Procedures
IMRS Issue 13-0001814 - Acceptability of durable power of attorney attached to Form 2848
Issue: A practitioner submitted Form 2848 with an attached durable power of attorney using the Practitioner Priority Service line. The submission was rejected because the durable power of attorney was not done by a court system. The practitioner hasn't had this problem before and seeks clarification of IRS policy.
RECENTLY CLOSED ISSUES
IMRS Issue 13-0001809 – Use of e-Fax by campus AUR
Issue: Tax practitioners want to know whether the Brookhaven Automated Underreporter Unit (AUR) has implemented e-Fax. If it has, practitioners would like to receive the e-Fax number as well as information about how the process works. If e-Fax has not yet been implemented, practitioners are asking that it be adopted with a projected date of implementation.
Response: All AUR campuses use e-Fax. Campus e-Fax numbers are included on AUR notices with the “to contact us” information. When a fax is sent using e-Fax, it goes to a centralized AUR campus clerical area for printing and handling. Also, tax examiners in AUR are assigned individual e-Fax numbers that may be used during telephone calls. Tax examiners can provide callers with their designated e-Fax numbers, which enables direct fax receipt notifications via email.
Communication and Outreach
IMRS Issue 12-0001608 – Outreach request for oil and gas industry
Issue: An oil and gas boom in parts of the United States has resulted in new royalty payments, payments for leasing land and rental income for many taxpayers. A stakeholder liaison requested outreach information addressing potential income for taxpayers.
Response: IRS.gov and various publications contain helpful information about these tax issues. Stakeholder liaisons received resources to help them quickly point stakeholders to appropriate sources for information on estimated tax payments, business expenses, taxable income, room rentals, etc. In addition, the IRS issued a fact sheet, Tips on Reporting Natural Resource Income (FS-2013-6), which posted to IRS.gov April 11. Additionally, e-News for Tax Professionals had a recent article with a link to the fact sheet..
Policy, Practice, Procedures
IMRS Issue 12-0001683 – CP-2000 AUR Extensions
A practitioner would like the Automated Underreporter Unit to extend taxpayer response time from thirty days to sixty days.
Response: Approximately 65 percent of taxpayers respond to CP 2000 notices within 30 days. The Service allows for a period of time to elapse to ensure it has received all responses before initiating a "no response" action, which is generally the issuance of a Statutory Notice of Deficiency. At any time prior to the issuance of Statutory Notices of Deficiency, taxpayers can request and be granted an extension of time to reply. When the Service cannot work a case within 45 days of receiving a taxpayer response, a courtesy letter is sent acknowledging receipt of the response. It generally takes an average of three months to thoroughly review a response and initiate the next case action.
NOTE: Current and previous reports are also available on this site. The monthly overviews are posted for this year 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.