etrent17/irs-articles huggingface dataset:
IR-2007-93, April 27, 2007
 
WASHINGTON — The Internal Revenue Service is requesting membership nominations for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted from May 1, 2007, through June 15, 2007.
Originally called the Commissioner’s Advisory Group (CAG) and renamed in 1998, IRSAC’s purpose is to provide an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The committee presents a report to the Commissioner of Internal Revenue each year at a public meeting in the fall.
In order to effectively advise the Commissioner and IRS executives, members are drawn from substantially diverse backgrounds. Membership is balanced to include representation from the tax professional community, including, but not limited to, tax attorneys, certified public accountants, enrolled agents, enrolled actuaries and appraisers, as well as large and small business representatives and other tax practitioners.
IRSAC is comprised of up to 30 members, who are appointed to three-year terms by the Commissioner. Nominations are currently being accepted for five to seven appointments that will begin January 2008.
Interested parties may nominate themselves and/or one other qualified person for membership. Nominees should be in good standing regarding their own tax obligations, and should represent professional and ethical ideals. All nominees must complete an application and a tax check waiver form. In addition, FBI criminal and subversive checks using fingerprints and, if applicable, practitioner checks are required of all nominees.
More information, including application packages, is available on the Tax Professional’s Page. Questions about the nomination process can be sent to the following e-mail address: *public_liaison@irs.gov.
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IR-2007-92, April 18, 2007
Update: Some taxpayers in Northeast have until June 25 to file
WASHINGTON — Taxpayers affected by the major storm that hit the Northeastern United States April 16 now have until Thursday, April 26 to file their tax returns, the Internal Revenue Service said today.
Earlier this week, the IRS gave taxpayers directly impacted by the storm an additional two days beyond the April 17 deadline to meet their tax filing obligations without incurring late filing and payment penalties. After further assessment of conditions across the region affected by the April 16 storm, the IRS has decided to allow affected taxpayers an additional seven days to fulfill their tax filing obligations.
Power outages and public transportation problems made it impossible in some cases for some taxpayers and tax professionals to meet the April 17 filing deadline.
Affected taxpayers can mark their paper tax returns with the words “April 16 Storm.” Taxpayers who e-file their returns can use their software’s “disaster” feature, if available.
This news release supercedes IR-2007-89.
Related Item:
Frequently Asked Questions about the April 2007 Storm Relief
IR-2007-91, April 18, 2007
WASHINGTON — Taxpayers who were unable to e-file their tax returns Tuesday using Intuit Inc. software products have until midnight on Thursday, April 19, to file their returns, the Internal Revenue Service announced Wednesday.
Potentially up to several hundred thousand last-minute tax filers were affected by company server problems on Tuesday evening, and they or their accountants may have been unable to electronically file returns. Intuit confirmed Wednesday that those problems had been resolved, and it was successfully accepting e-file returns on Wednesday.
The company said affected taxpayers and tax professionals include those using “TurboTax,” “ProSeries,” “Lacerte” and Intuit’s Free File offering,“TurboTax Freedom.”
Intuit product users who were unable to file their returns through the company’s servers Tuesday should e-file as soon as possible. The IRS will not apply late filing penalties to taxpayers who were affected by this problem.
Overall, the IRS has seen a strong year for e-filing. Taxpayers filed more than 75 million returns electronically through April 17, shattering last year’s record of 73.2 million.
E-file and Free File will remain available through Oct. 15, 2007, to taxpayers who have requested a six-month filing extension.
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IR-2007-90, April 17, 2007
WASHINGTON — The Internal Revenue Service today granted a six-month tax filing and payment extension to those affected by the shootings Monday at Virginia Tech, in Blacksburg, Va. This relief applies to the victims, their families, emergency responders and university students and employees.
“Taxes are the last thing the Virginia Tech family should be worried about at this time,” IRS Commissioner Mark W. Everson said. “Our hearts go out to the people affected by this tragic event.”
The relief announced today allows taxpayers affected by the events at Virginia Tech to have until Oct. 15, 2007, to file and make payments associated with their 2006 individual tax returns due April 17. No filing and payment penalties will be due for those who qualify for this extension as long as the returns are filed and payments are made by Oct. 15, 2007.
In order to claim this relief, taxpayers need to call the IRS at 1-866-562-5227 and identify themselves to the IRS before they file and or make payment.
Please note that taxpayers with questions not related to the Virginia Tech situation should visit IRS.gov or contact the regular IRS toll-free number at 1-800-829-1040.
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Update: Some Northeast taxpayers have until June 25 to file
THIS NEWS RELEASE SUPERCEDED BY IR-2007-92
IR-2007-89, April 16, 2007
WASHINGTON — Victims of the major storm affecting several Northeastern states on Monday, April 16 will have two additional days to file their tax returns beyond the April 17 tax deadline, the Internal Revenue Service announced today.
Taxpayers directly impacted by the storm have until midnight April 19 to meet their tax filing obligations without incurring late filing and payment penalties.
Across the Northeast, there have been power outages and public transportation problems making it difficult in some cases, if not impossible, for some taxpayers and tax professionals to meet the April 17 filing deadline.
“Because this unusually forceful storm hit within 24 hours of the filing deadline, we are giving affected taxpayers 48 additional hours,” IRS Commissioner Mark W. Everson said.
Affected taxpayers can mark their paper tax returns with the words “April 16 Storm.” Taxpayers who e-file their returns can use their software’s “disaster” feature, if available.
Taxpayers can keep up to date by visiting the IRS.gov Web site and clicking on “Newsroom.”
Related Item:

Frequently Asked Questions on the April 17, 2007, Storm Relief

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IR-2007-87, April 13, 2007
WASHINGTON — The Internal Revenue Service learned late Friday of a new tax scam on the Internet that lures taxpayers into filing tax information on a site masquerading as a member of the Free File Alliance. The IRS reminded taxpayers the only place to access the Free File program is through the official IRS.gov Web site.
“The final days of the tax season always bring tax scams,” IRS Commissioner Mark W. Everson said. “Make sure you’re really dealing with the IRS. Taxpayers can feel safe using Free File, but the only way to do it is through the secure IRS.gov Web site.”
The latest twist on tax scams involves tax preparation Web sites that inaccurately say they are part of the Free File Alliance, a partnership between 19 tax software companies and the IRS. The IRS is working with the Treasury Inspector General for Tax Administration to look into allegations that the Web sites accepted tax information from taxpayers, changed the taxpayers’ bank account numbers to their own and then filed the return through a legitimate Free File partner.
Taxpayers can avoid this problem by using the official Free File site on IRS.gov. Seventy percent of the nation’s taxpayers are eligible to use the free electronic filing system.
The IRS stressed that Free File is a great way for taxpayers to get a refund quickly or schedule their tax payment for April 17. To qualify for Free File, taxpayers need to have an adjusted gross income of $52,000 or less.  Ninety-five million out of the 136 million taxpayers meet this qualification. 
The only way to access this program is through the IRS's Web site, IRS.gov.  Click "2007 Free File" on the home page.  Then, click "Start Now."  Taxpayers can use the "Guide Me to a Company!" wizard to help decide which software to choose using criteria such as the state they live in, their estimated AGI and their age.
If taxpayers owe money, they can use Free File to electronically file their return on time and schedule their payment on the last possible day, April 17.  As with any e-file product, Free File reassures taxpayers they have filed on time by issuing an acknowledgment from the IRS saying the return has been received.
Related Item:
FREE FILE
IR-2007-86, April 13, 2007
WASHINGTON — The Internal Revenue Service today reminded taxpayers that the new electronic platform, Modernized e-File, allows partnerships to electronically file Form 1065, U.S. Return of Partnership Income, and Form 1065-B, U.S. Return of Income of Electing Large Partnerships. Partnerships can also submit their request for extensions through Modernized e- File.
Previously, using an older IRS system known as Partnership e-File, partnerships could electronically file Form 1065, but not Form 1065-B. Modernized e-File supports the filing of both and improves the e-file experience for taxpayers and practitioners.
Since tax year 1986, the IRS has offered electronic filing of Form 1065. The existing 1065 e-File platform, Partnership e-File, uses a proprietary data transmission format. However, the Modernized e-File platform uses the Extensible Markup Language (XML) format, which is an industry-standard method of identifying, storing and transmitting data. Both e-File platforms offer improved speed and accuracy of tax return filing. But Modernized e-File offers additional benefits, including transactional processing instead of batch processing, allowance for binary file attachments, elimination of the duplicate filing of International returns and a federal/state partnership program.
Beginning with tax years ending on or after December 31, 2007, Form 1065-B must be filed electronically using the Modernized e-File system.
The e-filing of partnership returns is mandatory for most Form 1065 filers with more than 100 partners. Form 1065 may still be e-filed using the existing Partnership e-File system this year. However, beginning in January 2008, Modernized e-File will be the only e-File platform available to e-File partnership returns.
Related Items:
Modernized e-File (MeF) for Partnerships
IR-2007-02, Modernized e-File Available for Partnership Returns 
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IR-2007-84, April 11, 2007
WASHINGTON — The Internal Revenue Service today announced it has submitted to Congress the completed Taxpayer Assistance Blueprint. The Blueprint is the joint response of the IRS, the IRS Oversight Board and the National Taxpayer Advocate to a congressional mandate for the development of a five-year plan for the delivery of taxpayer service.  
The Blueprint represents the most extensive IRS research ever conducted into the needs, preferences and behaviors of taxpayers and partners who assist them in complying with the tax laws, such as volunteer and paid tax return preparers. This research formed the foundation for the strategic plan for taxpayer service outlined in the Blueprint. The plan includes a variety of specific recommendations for improving IRS services for taxpayers and partners. Improving taxpayer service is an important part of a comprehensive strategy to reduce the “tax gap” –– the difference between the amount of tax that taxpayers pay and the amount that they owe –– by helping taxpayers understand and meet their tax obligations.
“As this filing season draws to a close, we are committed to providing good service to taxpayers and enforcing the law,” IRS Commissioner Mark W. Everson said. “This document is an important step to help us continue to improve our taxpayer services.”
To address congressional and stakeholder interests, the Blueprint was designed to:

Establish a taxpayer and partner baseline of needs, preferences and behaviors; 


Create a transparent process for making service-related resource and operational decisions; 


Develop a framework to improve service delivery; and 


Define both short-term performance and long-term business goals and metrics to assess service value.  

“The Blueprint outlines the way forward,” said Richard Morgante, Commissioner of the IRS Wage and Investment Division. “It responds to the needs of taxpayers and partners and supports the government’s compliance objectives, all within the context of our budget.”
“It is critical that the IRS understand what services taxpayers need and their preferences for receiving them,” IRS Oversight Board Chairman Paul B. Jones said. “The Taxpayer Assistance Blueprint is based on extensive research and provides a strategic five-year plan to help the IRS make the most out of its investments in taxpayer services.”
"I am pleased that the IRS recognizes the need for a taxpayer-centric approach to taxpayer service –– one that is based on sound research and observation,” National Taxpayer Advocate Nina Olson said. “The TAB is a much-needed first step to delivering this service in ways that meet taxpayer needs."
The Blueprint offers recommendations to expand, simplify, standardize and automate services, and to improve and expand technology infrastructure. It includes recommendations for increasing education and outreach to taxpayers, partners and IRS employees, and incorporating feedback from these stakeholders into future service decisions.
Link:

Taxpayer Assistance Blueprint 

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IR-2007-83, April 11, 2007
WASHINGTON — The Internal Revenue Service announced today that more than one million business taxpayers have electronically filed tax returns so far this year. Corporate e-filed returns have increased by nearly 50 percent over this period last year.
Corporations with assets of $10 million or more that file at least 250 returns (including W-2’s, 1099’s and others) are now included in the mandate to e-file. The deadline for most corporate filers was March 15, 2007.
On the day of the deadline, IRS systems successfully processed more than 200,000 business returns, of which more than 50,000 were returns of corporations. Over 400,000 (actual 414k) corporate taxpayers have e-filed their returns so far this year. Corporate returns can be thousands of pages.    
More than 4,700 of the nation’s largest corporations — those with at least $50 million in assets — filed electronic returns by the due date. Nearly 6,400 of the newly mandated smaller corporations did so.
“As we did last year when we initiated the program, this year we worked with tax professionals, software developers and corporate taxpayers to remove barriers to facilitate taxpayers’ ability to comply with the mandate,” said LMSB Commissioner Deborah M. Nolan. “Our experience shows that our systems can handle simultaneous transmission of multiple complex returns.”
Corporations that operate on the calendar year can request an extension to file until September 15 and many elect to do so. This year, 634,000 taxpayers used e-file to file Form 7004 to request an extension. 
Non-corporate business filers are also using e-file. Close to 185,000 (actual 185,809) businesses electronically filed their partnership returns this year. Partnerships are required to file a schedule K-1 for every partner. The IRS has received more than 1.1 million e-filed K-1s so far this year, above and beyond the million returns.
In addition, the IRS received 847 million electronically filed information returns (W-2s, W-4s, 1099s, 1098s, etc.) last year, more than 80 percent of the total 1.2 billion information returns.
Related Item:  e-file for Large and Mid-Size Corporations
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IR-2007-82, April 10, 2007
 
WASHINGTON — The Internal Revenue Service urges taxpayers who need additional time to complete their tax return to submit their request for an automatic extension electronically by April 17. E-filing an extension is convenient, safe and secure, and taxpayers receive confirmation to keep with their records.
The extension gives taxpayers until October 15 to file the tax return. An extension does not give the taxpayer an extension of time to pay. Those who owe taxes can make a payment when they file the extension either by mailing a check or by several electronic payment methods, such as electronic funds withdrawals from bank accounts and credit card payments.
IRS expects to receive 9.9 million extensions during 2007 compared with 9.5 million extensions in 2006.  Of the extensions filed last year, 1.8 million were filed electronically.
Taxpayers can get an automatic six-month extension of time to file their tax returns by filing Form 4868, Automatic Extension of Time to File. Before last year, only a four-month extension was automatic and taxpayers who needed more time had to make a second request.
Taxpayers can e-file the extension from a home computer or through a tax professional who uses e-file. Taxpayers can e-file their extensions at no cost. Several companies offer free e-filing of extensions through the Free File Alliance; these companies are listed on IRS.gov.
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Update Nov. 3, 2014 — Please note that 1040 Central has been replaced by the Filing page.   
IR-2007-81, April 9, 2007
WASHINGTON — With the April 17 tax filing deadline close at hand, the IRS offers some tips for those still working on their paper tax forms. Those are:

Consider filing electronically instead of using paper tax forms


Put all required Social Security numbers on the return


Double-check your figures


Sign your form


Attach all required schedules


Send your return or request an extension by the April filing deadline.

Choosing to e-file your tax return instead of preparing a paper tax form is the best step you can take to ensure that your return is accurate and complete.
When you file a paper return, the numbers to check most carefully on the tax return are the identification numbers — usually Social Security numbers — for each person listed. This includes the taxpayer, spouse, dependents and persons listed in relation to claims for the Child Care or Earned Income Tax Credits. Missing, incorrect or illegible Social Security Numbers can delay or reduce a tax refund.
Taxpayers filing paper returns should also double-check that they have correctly figured the refund or balance due and have used the right figure from the tax table.
Taxpayers must sign and date their returns. Both spouses must sign a joint return, even if only one had income. Anyone paid to prepare a return must also sign it.
People sending a payment should make the check out to “United States Treasury” and should enclose it with, but not attach it to, the tax return or the Form 1040-V, Payment Voucher, if used. The check should include the taxpayer’s Social Security number, daytime phone number, the tax year and the type of form filed.
By the April due date, taxpayers should either file a return or request an extension of time to file. Remember, the extension of time to file is not an extension of time to pay.
Forms and publications and helpful information on a variety of tax subjects are available around the clock on the IRS Web site at IRS.gov.
Related Items:
Overlooked Tax Benefits
1040 Central
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IR-2007-79, April 4, 2007
WASHINGTON — The Internal Revenue Service today issued a reminder that 2006 federal tax returns must be filed, and any taxes owed must be paid, by no later than April 17, 2007.
Traditionally, the deadline for filing and paying is April 15. This year, however, taxpayers nationwide will have extra time to file and pay because April 15 falls on a Sunday and the following day, Monday, April 16, is Emancipation Day, a legal holiday in the District of Columbia.
Previously, the April 17 deadline applied just to individuals in the District of Columbia and six eastern states who are served by an IRS processing facility in Massachusetts, where the Massachusetts state holiday Patriots Day will be observed on April 16.
Under a federal statute enacted decades ago, holidays observed in the District of Columbia have impact nationwide on tax issues, not just in D.C. Under recently-enacted city legislation, April 16 is a holiday in the District of Columbia. Officials recently became aware of the intersection of the national filing day and the local observance of the new Emancipation Day holiday after most forms and publications for the current tax filing season went to print.
The April 17, 2007 deadline will apply to any of the following:
2006 federal individual income tax returns, whether filed electronically or on paper.
	 
Requests for an automatic six-month tax-filing extension, whether submitted electronically or on Form 4868.
	 
Tax year 2006 balance due payments, whether made electronically (direct debit or credit card) or by check.
	 
Tax-year 2006 contributions to a Roth or traditional IRA.
	 
Individual estimated tax payments for the first quarter of 2007, whether made electronically or by check.
	 
Individual refund claims for tax year 2003, where the regular three-year statute of limitations is expiring.
Other tax-filing and payment requirements affected by this change are described in IRS Publication 509, Tax Calendars for 2007, available on this Web site.
Most taxpayers will not have to change their plans in response to this announcement. Three out of four individual filers get refunds. Typically, returns claiming refunds are filed early in the tax season.
Even with the extra time, taxpayers can skip the last-minute rush and avoid needless mistakes by filing as early as possible, taking advantage of the speed and convenience of electronic filing, choosing direct deposit for any refunds and paying any taxes due by direct debit or credit card. Check this Web site for further details on electronic filing and payment options and links to companies providing these services.
Related Items:

Questions and Answers — April 17 Deadline


Pub. 509PDF


electronic IRS


IR-2007-15, Taxpayers Have until April 17 to File and Pay

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IR-2007-78, April 3, 2007
WASHINGTON — The Internal Revenue Service is seeking applicants for vacancies on the Electronic Tax Administration Advisory Committee (ETAAC) during the fall of 2007. ETAAC members are appointed by the Secretary of the Treasury and serve a three-year term.
ETAAC, a congressionally authorized panel, provides an organized public forum for discussion of electronic tax administration issues in support of a major IRS goal: paperless filing of tax and information returns. Each June, ETAAC provides an annual report to Congress recommending actions the IRS should take in electronic tax administration.
The IRS is looking for a balanced membership that includes representatives from tax practitioners and preparers, large and small business owners, transmitters of electronic returns, tax software developers, academic (marketing, sales or technical perspectives), and financial industry (payers, payment options and best practices).
Applicants should submit a resume and complete Form 13768, Electronic Tax Administration Advisory Committee (ETAAC) Membership Application available on IRS.gov.
A notice published in the Federal Register dated March 15, 2007, contains more details about ETAAC and the application process. In addition, all applicants for final consideration will have their income tax records reviewed for currency of tax return filing and payment, as well as undergo a background review by the Federal Bureau of Investigation (FBI).
Applications will be accepted through April 30, 2007.
Applications can be submitted via email ETAAC@irs.gov, mailed to Internal Revenue Service, ATTN: Cassandra Daniels, 5000 Ellin Rd C4-226 SE:W:ETA:S:RM , Lanham, MD 20706, or by fax to 202-283-4829 (not a toll-free number).
Related Items:

ETAAC Application FormPDF

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IR-2007-77, April 3, 2007
WASHINGTON — The Internal Revenue Service today urged taxpayers to review their tax returns for common errors that could delay the processing of their return and refund.
Here are some ways to avoid common tax return errors:

File electronically. If you choose to e-file, many of the common errors are avoided or corrected by the computer software. If your income is under $52,000 you may be able to e-file for free using IRS Free File.
	 


Use the peel-off label if you choose to mail a paper return. You may line through and make necessary corrections right on the label. Be sure to fill in your Social Security number in the box provided on the return. If you do not have a peel-off label, fill in all requested information clearly, including the Social Security numbers.
	 


Check only one filing status on the tax return and check the appropriate exemption boxes. Enter the correct Social Security numbers for each of those exemptions.
	 


Use the correct Tax Table column for your filing status.
	 


Double check all figures on the return. Math errors are common mistakes.
	 


Make sure that the financial institution routing and account numbers you have entered on the return for a direct deposit of your refund are accurate. Incorrect numbers can cause the refund to be delayed or misdirected.
	 


Sign and date the return. If filing a joint return, both spouses must sign and date the return.
	 


Attach all Forms W-2, Wage and Tax Statement, and other forms that reflect tax withheld to the front of the return. Attach all other necessary forms and schedules.
	 


Remember to request the Telephone Excise Tax Refund.  Don’t short-change yourself, most households are eligible for a special one-time only Telephone Tax Refund, typically between $30-$60, that can be requested on the 2006 tax return.
	 


Do you owe tax? If so, enclose a check or money order made payable to the “United States Treasury” and Form 1040-V, Payment Voucher, if used. Or, you may choose to pay by credit card by contacting one of the credit card service providers.

Related Items:

Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return 


Telephone Excise Tax Refund


Free File


e-file

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IR-2007-76, April 3, 2007
WASHINGTON — The Internal Revenue Service is requesting membership nominations for the Information Reporting Program Advisory Committee. The deadline for submitting applications is May 31, 2007.
Established in 1991, IRPAC provides recommendations to IRS leadership on a wide range of information reporting and administration issues. The committee presents a report to the commissioner of the IRS each year at a public meeting in the fall.
In order to effectively advise the IRS commissioner and executives, members are drawn from substantially diverse backgrounds. Members include representatives of the taxpaying public, the tax professional community, small and large businesses, colleges and universities, state tax administrations, banks, the insurance industry and the payroll community.
IRPAC is comprised of up to 23 members who are appointed to three-year terms by the commissioner. Each year, approximately one-third of the membership terms expire. Nominations are currently being accepted for up to eight appointments that begin January 2008.
Interested parties may nominate themselves or a qualified person for membership. All nominees must complete an application and federal tax check waiver form. In addition, FBI background checks using fingerprints and, if applicable, practitioner checks are required of all nominees.
More information, including application packages, is available on the Tax Professional’s Page on the IRS's Web site, IRS.gov. Questions about the nomination process can be sent to the following e-mail address: *public_liaison@irs.gov.
Related Item:
Information on IRPAC
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IR-2007-108, May 24, 2007
 
WASHINGTON — The Internal Revenue Service announced that purchasers of qualified Ford Motor Company vehicles may continue to claim the Alternative Motor Vehicle Credit.
The announcement comes after the IRS concluded its quarterly review of the number of hybrid vehicles sold. Ford sold 5,149 qualifying vehicles to retail dealers during the quarter ending March 31, 2007.   This brings the total number of Ford qualifying hybrids reported to date to 27, 275.
The credit amount and make and model of the certified vehicles sold are:
Ford Escape 2WD Hybrid Model Year 2008 — $3,000
Ford Escape 2WD, Model Years 2005, 2006 and 2007 — $2,600
Ford Escape 4WD Hybrid Model Year 2008 — $2,200
Ford Escape 4WD, Model Years 2005, 2006 and 2007 — $1,950
Mercury Mariner 4WD Hybrid Model year 2008 — $2,200
Mercury Mariner 4WD, Model Years 2006 and 2007 — $1,950
Mercury Mariner 2WD Hybrid Model Year 2008 — $3,000
Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.
 
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IR-2007-107, May 25, 2007
 
WASHINGTON — The Internal Revenue Service announced the appointment of Terri McField to the position of Special Counsel to the Chief Counsel (Legislation) effective May, 29.  She will be replacing Clarissa Potter who became the Deputy Chief Counsel in September 2006. 
"We are extremely fortunate to have Terri McField join the Office of Chief Counsel,” said Donald L. Korb, IRS Chief Counsel. “Ms. McField’s extensive experience and her substantial knowledge of the legislative process make her an excellent candidate for this position."
The Special Counsel to the Chief Counsel (Legislation) serves as program manager and senior advisor to the Chief Counsel on a broad array of activities designed to fulfill the Chief Counsel’s responsibilities to prepare, review, and assist in the preparation of proposed legislation, and to provide legal support to the Internal Revenue Service in fulfilling its legislative responsibilities.
Since 2001, McField has served as the Vice President and General Counsel for Black Entertainment Television’s subsidiary, BET Interactive.  In this position she was responsible for legal matters pertaining to BET’s internet company.  From 1998-2001, McField was Vice President and Associate General Counsel for BET, where she assisted with the company’s legislative and tax matters.  Prior to those positions, she worked as a Legislative Tax Counsel to a member of Congress on the House Committee on Ways and Means and served as a Senior Tax Associate at Coopers & Lybrand.  She began her tax career as a Revenue Agent for IRS in New Orleans where she obtained her CPA certificate.  
McField received her LL.M. in taxation from Georgetown University Law Center, and also earned her J.D., cum laude, from Howard University School of Law. She received her MBA and a B.S. in Accounting from the University of New Orleans. 
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IR-2007-106, May 24, 2007
WASHINGTON — The Internal Revenue Service is seeking applicants from large businesses who file annual corporation or partnership returns for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The IRS defines large businesses as enterprises with assets greater than $10 million.
The 13-member ETAAC panel provides an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing as the preferred and most convenient method of filing tax and information returns.
   
“ETAAC members convey the public’s perception of IRS electronic tax administration activities, offer constructive observations on current or proposed policies and programs," said Bert DuMars, IRS Electronic Tax Administration director. “It is critically important that our ETAAC includes members with a strong background in corporate and partnership tax issues.” 
The ETAAC also provides an annual report to Congress on IRS’s progress in meeting the Restructuring and Reform Act of 1998 goals for electronic filing of tax returns. The ETAAC researches, analyzes and make recommendations on a wide range of electronic tax administration issues and provides input into the development of the strategic plan for Electronic Tax Administration.
Application packages should include a resume and a completed application formPDF. They can be submitted via email at ETAAC@irs.gov. They can also be mailed to:
Internal Revenue Service
ATTN: Cassandra Daniels
5000 Ellin Rd
C4-226, SE:W:ETA:S:RM
Lanham, MD 20706.
Packages can also be faxed to 202-283-2845 (not a toll-free call).
The deadline for submitting applications is June 6, 2007
Related Item:
ETAAC Membership ApplicationPDF
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IR-2007-104, May 23, 2007
WASHINGTON —   The Commissioners of the Australian, Canadian, United Kingdom and United States tax administrations have decided to open a second office of the Joint International Tax Shelter Information Centre (JITSIC) in London in fall 2007.  Additionally, Japan has accepted an invitation to join JITSIC, and a representative of the National Tax Agency will be present at the London centre.
The Commissioners agreed that exchanging information in real-time is making a significant difference to the complex task of tracking tax avoidance and abusive cross-border transactions.   JITSIC members have identified and challenged the following highly artificial arrangements:
A cross-border scheme was marketed, involving hundreds of taxpayers and tens of millions of dollars in improper deductions and unreported income from retirement account withdrawals.
Highly structured financing transactions created by financial institutions in which taxpayers generated inappropriate foreign tax credit benefits
Brokers provided made-to-order losses on futures and options transactions for individuals in other JITSIC jurisdictions, leading to a tax loss of more than $100,000,000.
The Commissioners have also made further plans for the future development of JITSIC, along with the measured expansion to cover North America, Europe and Asia - broadening the focus of its activities, further sharing best practices on risk assessment and other key areas of interest, and particularly increasing the transparency of cross-border transactions in order to create a level playing field for taxpayers who are voluntarily compliant.  
JITSIC was established in 2004 by the tax administrations of Australia, Canada, the United Kingdom and the United States to supplement the ongoing work of the Australian Taxation Office, the Canada Revenue Agency, HM Revenue and Customs, and the Internal Revenue Service in identifying and curbing tax avoidance and shelters and those who promote them and invest in them. 
To date, delegates from each of the four countries have been based in Washington DC, and exchange information on abusive tax schemes, their promoters and investors, consistent with the provisions of bilateral tax conventions.
 
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IR-2007-103, May 23, 2007
WASHINGTON — The Internal Revenue Service today announced that it has reached a settlement with the law firm of Sidley Austin LLP, the successor firm of the merger in 2001 between Sidley & Austin and Brown & Wood LLP, which has paid a civil tax shelter promoter penalty of $39.4 million. The penalty stems from the firm’s promotion of abusive tax shelters and a failure to comply with tax shelter registration requirements.
“Sidley Austin has paid a significant penalty for its role in promoting abusive tax shelters,” said IRS Acting Commissioner Kevin M. Brown. “The firm has also taken concrete steps to prevent a recurrence of this behavior in the future, which they have agreed to maintain going forward. We appreciate their actions and their cooperation in our ongoing investigations.”
The firm issued opinions in connection with potentially abusive tax shelters to over 700 high-net worth individuals and corporations. Some of the packages marketed to these individuals included listed transactions such as BOSS (Bond & Option Sale Strategy), variants of the so-called “Son of BOSS” shelter that went by names of COBRA (Currency Options Bring Reward Alternatives), BLIPS (Bond Linked Issue Premium Structure) and COINS (Currency Option Investment Strategy), and others that went by the names of FLIP (Foreign Leveraged Investment Program), OPIS (Offshore Portfolio Investment  Strategy) and POPS (Partnership Option Portfolio Securities).
The firm also issued tax opinions in connection with certain potentially abusive non-listed transactions involving distressed assets, bond and equity strips and lease strips.
Sidley Austin LLP has offices in Beijing, Brussels, Chicago, Dallas, Frankfurt, Geneva, Hong Kong, London, Los Angeles, New York, San Francisco, Shanghai, Singapore, Tokyo and Washington, D.C.
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IR-2007-102, May 21, 2007
WASHINGTON — National Taxpayer Advocate Nina E. Olson announced today that the Internal Revenue Service has awarded almost $8 million in matching grants to Low Income Taxpayer Clinics (LITCs) for the 2007 grant cycle (Jan. 1, 2007, through Dec. 31, 2007).
LITCs are qualifying organizations that provide representation for free or a nominal fee to low-income taxpayers involved in tax disputes with the IRS or that provide education on taxpayer rights and responsibilities to taxpayers for whom English is a second language or who have limited English proficiency. For more details about languages other than English served by LITCs, see IRS Publication 4134PDF, Low Income Taxpayer Clinic List.
Under the LITC program, the IRS awards matching grants of up to $100,000 a year to qualifying organizations. For the 2007 grant cycle, the IRS awarded LITC grants to 154 organizations representing 49 states plus the District of Columbia, Puerto Rico and Guam.
Currently there are no LITCs in the state of Colorado. The LITC Program Office will open a supplemental period for accepting LITC applications for the 2007 grant cycle for the state of Colorado. The supplemental application period will run from April 27 to May 25, 2007. LITC applications for this grant must be electronically submitted or postmarked by May 25, 2007. The 2007 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2006), is available on the Taxpayer Advocate Web site.
Questions about the LITC Program can be addressed to the LITC Program Office at (202) 622-4711 (not a toll-free call) or by e-mail at LITCProgramOffice@irs.gov.
A list of organizationsDOC awarded a matching grant for the 2007 grant cycle is available.
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Update March 21, 2012 — The LITC Program Office telephone number has been changed to (202) 622-4711 (not a toll-free call).
IR-2007-101, May 17, 2007
WASHINGTON — National Taxpayer Advocate Nina E. Olson announced today that the 2008 Low Income Taxpayer Clinic (LITC) grant application process is now open. The LITC grant program is a federal program administered by the Taxpayer Advocate Service, an independent organization within the IRS that helps taxpayers resolve problems with the IRS and recommends changes to prevent taxpayer problems.
Under the LITC grant program, the IRS awards matching grants of up to $100,000 per year to develop, expand or maintain low income taxpayer clinics. The program is in its ninth year and continues to expand. To date in 2007, the LITC Program Office has awarded LITC grants to 154 organizations in 49 states, the District of Columbia, Puerto Rico and Guam. There are currently no LITCs in the state of Colorado, but the IRS has opened a supplemental period for accepting applications for Colorado for the remainder of the 2007 grant cycle.
LITCs are qualifying organizations that provide representation for free or a nominal fee to low income taxpayers involved in tax disputes with the IRS. They also provide education on taxpayer rights and responsibilities to taxpayers for whom English is a second language or who have limited English proficiency. Examples of qualifying organizations include:

Clinical programs at accredited law, business or accounting schools, whose students may represent low income taxpayers in tax disputes with the IRS, and


Organizations exempt from tax under I.R.C. § 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives.

The application period for this grant will run from May 7, 2007, to July 6, 2007. The grant will cover the 2008 grant cycle, from Jan. 1, 2008, through Dec. 31, 2008. Applications must be postmarked or filed electronically by July 6, 2007.
Copies of the 2008 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2007), are available on the Taxpayer Advocate Service Web site. Applicants may also order application packages from the IRS Distribution Center by calling 1-800-829-3676. Applicants can also file electronically at Grants.gov –– those applying through this Web site should use the Funding Number TREAS-GRANTS-052008-001.
Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at (202) 622-7186, not a toll-free call, or by e-mail at LITCProgramOffice@irs.gov.
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IR-2007-98, May 9, 2007
 
WASHINGTON — Applications for the 2007 allocation for clean coal projects are due to the Department of Energy (DOE) on or before June 30, 2007. Contrary to the expectation in an earlier information release (IR-2006-184), the Internal Revenue Service no longer expects to change the deadline to June 1.
The Energy Policy Act of 2005 authorized $1.65 billion in tax credits for clean coal projects. Approximately $650 million of this amount is available for allocation to clean coal projects in 2007. Of this total, $267 million will be available for integrated gasification combined cycle (IGCC) sub-bituminous coal projects, $133 million will be available for IGCC lignite projects, $250 million will be available for non-IGCC advanced coal electricity generation projects and $337,000 will be available for gasification projects.
IRS Notices 2006-24 and 2006-25 provide complete instructions for submitting an application for the 2007 credit allocation. Under those notices, the application for DOE certification for the 2007 allocation is due to the DOE on or before June 30, 2007.
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IR-2007-97, May 7, 2007
 
WASHINGTON — The Internal Revenue Service announced that purchasers of qualified Nissan North America Inc. vehicles may continue to claim the Alternative Motor Vehicle Credit. The announcement comes after the IRS concluded its quarterly review of the number of hybrid vehicles sold.
Nissan sold 2,094 qualifying vehicles to retail dealers in the quarter ending March 31, 2007. The allowable credit amount for the 2007 Altima Hybrid — Nissan’s only certified hybrid vehicle — is $2,350.
Consumers seeking the credit may want to buy early because the full credit is only available for a limited time. Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.
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IR-2007-96, May 2, 2007
WASHINGTON — After reviewing Toyota Motor Sales USA, Inc.’s, 2007 first quarter sales, the Internal Revenue Service announced that purchasers of Toyota and Lexus vehicles may continue to claim the Alternative Motor Vehicle Credit.   Based on the number of vehicles sold, the phase-out period for Toyota vehicles began on Oct. 1, 2006.
 
Toyota sold 61,369 qualifying vehicles to retail dealers in the quarter ending March 31, 2007. This brings the cumulative sales of qualified Toyota hybrid vehicles sold from the period of Jan. 1, 2006, through March 31, 2007, to 273,442.
Taxpayers may claim the full amount of the credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th qualified vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter. The sale of Toyota’s 60,000th qualified vehicle occurred in the quarter ending June 30, 2006.
The applicable credit amounts are as follows:
 

Qualifying Vehicle


Full Credit When Purchased By 9/30/06


Reduced Credit When Purchased From 10/1/06 through 3/31/07


Reduced Credit When Purchased From 4/1/07  through 9/30/07


Beginning 10/1/07


05, 06 and 07 Toyota Prius


$3,150


$1,575


$787.50


$0


06 and 07 Toyota Highlander  2WD and 4WD


$2,600


$1,300


$650


$0


07 Toyota Camry Hybrid


$2,600


$1,300


$650


$0


06 and 07 Lexus RX 400h
			2WD and 4WD


$2,200


$1,100


$550


$0


07 Lexus GS450h


$1,550


$775


$387.50


$0

 
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IR-2007-95, May 2, 2007
 
WASHINGTON — The Internal Revenue Service announced that purchasers of qualified General Motors Corp. hybrid vehicles may continue to claim the Alternative Motor Vehicle Credit.  
GMC sold 2,927 qualifying vehicles to retail dealers in the quarter ending March 31, 2007. This brings the cumulative number of qualified GM hybrid vehicles sold to 8,485. The credit amount and make and model of qualified vehicles sold are:

          Chevrolet Silverado Hybrid 2WD, Model Years 2006 and 2007   $250


          Chevrolet Silverado Hybrid 4WD, Model Years 2006 and 2007   $650


          GMC Sierra Hybrid 2WD, Model Years 2006 and 2007                 $250


          GMC Sierra Hybrid 4WD, Model Years 200 and 2007                    $650


          Saturn Vue Green Line, Model Year 2007                                        $650


          Saturn Aura Hybrid, Model Year 2007                                            $1,300

Purchasers of GMC’s qualified vehicles may continue to rely on the certifications concerning the vehicles’ qualification for the credit.
Consumers seeking the credit may want to buy early because the full credit is only available for a limited time. Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.
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