Helpful Information

The IRS, like many businesses has been hit by a number of scams.  Here is a news release relating to scams that could result in identity theft.  IR-2008-88.

The Internal Revenue Service has published information on its activities for the year 2007. This information identifies where the IRS placed its enforcement efforts during 2007. You may find those results at: http://www.irs.gov/newsroom/article/0,,id=177701,00.html If a review of the past in any indication, this information may provide information of where the IRS will be placing its enforcement efforts.

The Internal Revenue Service continues to attack those who take positions which it claims are frivolous positions when filing their tax returns. IRS Notice 2008-14 which lists four new positions which it will not recognize, can be found at: http://www.irs.gov/pub/irs-drop/n-08-14.pdf The IRS has a long history of challenging all taxpayer positions which it believes are without any substantial authority.

Taxpayers do have a person who is acting on their behalf from within the Internal Revenue Service. Nina Olsen has been the National Taxpayer Advocate for several years. She is a strong advocate for the rights of taxpayers and her voice is heard in Congress. These links will access the news release IR-2008-87 for an overview or to view the entire report online.

During April 2008, the IRS released its revised Circular 230. The link http://www.irs.gov/pub/irs-pdf/pcir230.pdf will access the entire Curcular. The revised circular now contains language relating to § 6694 of the Internal Revenue Code. It remains to be seen how the IRS will enforce these changes. During August 2008, the Chief Counsel will hold a meeting for its attorneys. It is believed that implementing the changes will be one of the topics to be discussed. I am also leaving the IRS Notice (2008-13) on this web site because it contains information not included in the Circular. This notice can be found at: http://www.irs.gov/pub/irs-drop/n-08-13.pdf

If you are involved in a CHARITABLE ORGANIZATION, the IRS has published information relating to how it looks at those entities. The address to access this information is http://www.irs.gov/charities/article/0,,id=178221,00.html

Here is the information everyone has been waiting to read for 77 years! Pursuant to a Freedom of Information Act request, the IRS has released information on Al Capone. http://www.irs.gov/foia/article/0,,id=179352,00.html I recognize it has no bearing on today?s taxes but it may still provide some interesting reading. I hope you enjoy it.