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
Issue: Practitioners filed their client’s tax returns with Form 8965, Health Coverage Exemptions, attached to the returns, so they’re requesting guidance on how to respond to Letter 6002.
Response: The Service updated Understanding Your Letter 6002 to note that no further action is necessary if you claimed a health coverage exemption on Form 8965 with your 2014 or 2015 tax returns. You don’t need to file Form 1040X, Amended U.S. Individual Income Tax Return.
IMRS Issue 17-0002217 - Representation for innocent spouse relief
Issue: Tax professionals were not aware of the requirement to list Form 8857, Request for Innocent Spouse Relief, on their powers of attorney for it to be valid.
Response: The IRS needs to verify and authenticate authorized representation when tax professionals request the status of their clients’ Form 8857. Tax professionals representing clients must submit a properly completed Form 2848, Power of Attorney and Declaration of Representative, that specifically lists Form 8857 or Innocent Spouse Relief as the Description of Matter in Part 3. The IRS is considering revising Form 8857 instructions with this information.
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.