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IMRS Monthly Overview – March 2017

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.


NEW IMRS ISSUES

Forms, Publications and Products

IMRS Issue 16-0002201 - Update Publication 5123, Online Payment Agreement, with current user fees.

Issue: The IRS User Fee Program requires the IRS to adjust fee amounts for online payment agreements. The IRS should update Publication 5123 without a specific amount to avoid having to make continual changes.

Recently Closed IMRS ISSUES

Forms, Publications and Products

IMRS Issue 16-0002163 – Unclear purpose for line 6 on Form 56, Notice Concerning Fiduciary Relationship.

Issue: The 2015 revision of Form 56 and its instructions indicate the fiduciary will not receive copies of notices and other correspondence unless they have a Centralized Authorization File number and are able to file Form 2848, Power of Attorney.

Response: Line 6 refers to a copy of any notice, not the original notice. The address on original notices will continue to be the taxpayer’s last known address, but by filing Form 56, the fiduciary’s name will appear as the recipient instead of the taxpayer's name. The fiduciary has to file Form 2848 to receive copies of any notice addressed to the taxpayer. Use Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, to change the address to the fiduciary’s address.

NOTE: This site has current and previous reports. The IRS posts monthly overviews for the current year. You can also access reports for issues closed in the prior year 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: 20-Apr-2017