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IMRS Monthly Overview – January 2018

The IMRS Monthly Overview provides a synopsis of some issues the Issue Management Resolution System staff received and/or closed during the past month. The Monthly Overviews inform the public about the work of IMRS and highlight issues we think would be of most interest to external stakeholders.


Recently Closed Issues

Policy, Practice, Procedures

IMRS Issue 18-0002241 - CP2000 notices for tax year 2015.

Issue: Practitioners are concerned about CP2000 notices issued for tax year 2015 that indicate taxes withheld per Form 1099-R haven’t been credited to clients’ accounts.

Response: IRS is aware of instances when all information returns are not available at the time when information returns are matched with tax returns filed and may cause the issuance of CP2000 Notice. For example, this could occur when an information return is late filed or there are processing errors at filing. We evaluated the matching process and have identified improvement opportunities to reduce or eliminate these situations from recurring in the future. Thank you for contacting us and bringing this matter to our attention.

IMRS Issue: 18-0002242 - Taxpayers whose return preparer is in a declared disaster area are also eligible for tax relief and are told they need to have a POA on file

Issue: Practitioners asked for clarification of the procedures to identify clients located outside of declared disaster areas for whom the books and records are maintained by them within areas with disaster declarations.

Response: Where the IRS has granted a postponement of time to file returns and make payments in response to a federally declared disaster, practitioners located in the covered disaster area, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area, may elect to contact the IRS to identify such clients.

To identify the clients, the practitioner may contact the IRS at 1-866-562-5227. As in all taxpayer account changes, third-party telephone contact requires IRS assistors to authenticate a practitioner’s authorized relationship to act on behalf of a taxpayer through Power of Attorney (POA).

The Centralized Authorization File must contain the POA before the relief is added to a taxpayer’s account, or the practitioner may ask the assistor if a POA may be faxed for processing. Additionally, practitioners can prepare a CD and mail it to the Service. These procedures have been updated on IRS.gov.

NOTE: This site has current and previous reports. The IRS posts monthly overviews for the prior two years through the current month. You can access reports for issues closed in prior years on the same page.

We invite you to raise issues/concerns with your local stakeholder liaison.


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