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IR-2013-27, March 8, 2013
WASHINGTON — The Internal Revenue Service today announced that its Office of Professional Responsibility obtained the disbarment of enrolled agent Lorna M. Walker for stealing a client's tax payments and for preparing tax returns with false deductions for multiple clients.
Walker's enrolled agent status and her ability to prepare federal tax returns were revoked for at least five years. Walker practiced in the Seattle area.
“Practitioners who disregard their responsibilities to the tax system and their clients can expect to hear from OPR," said Karen L. Hawkins, director of OPR. "Any tax professional who steals from a client or causes them undue tax problems is unfit to practice before this agency."
In a Final Agency Decision, the Administrative Law Judge disbarred Walker for misappropriating client payments intended for the IRS in furtherance of an offer in compromise, and for preparing multiple returns containing Schedule C deductions for which she could not produce substantiation on audit.
Walker was engaged to represent a taxpayer in a collection matter. The client gave Walker two money orders totaling $1,500 to forward to the IRS along with an offer in compromise for delinquent taxes. It was found by the ALJ that Walker altered, endorsed and cashed the money orders for her own personal use, which are acts of willful incompetent and disreputable conduct under Circular 230.
The ALJ also found that Walker prepared Forms 1040 for seven clients claiming Schedule C deductions that were unsubstantiated and unsupportable. It was found that Walker failed to exercise due diligence in preparing the Schedule C’s, thereby violating multiple due diligence provisions contained in Circular 230.
Walker also failed to respond to the administrative complaint and the motion for default judgment. The ALJ determined that because Walker failed to respond either to the complaint or to the motion for default judgment, she was deemed to admit all the allegations in the complaint, and to not oppose the default motion.
The text of the ALJ Decision can be found on IRS.gov.
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IR-2013-26, March 6, 2013
WASHINGTON — The Internal Revenue Service today announced that the winter 2013 issue of the Statistics of Income Bulletin is available at IRS.gov. The winter 2013 issue features preliminary data from more than 145 million individual income tax returns for tax year 2011.
The Statistics of Income (SOI) Division produces the SOI Bulletin on a quarterly basis.  Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin also includes articles on the following topics:
Individual Income Tax Rates and Shares, 2010. Of the 142.9 million individual tax returns filed in tax year 2010, 84.5 million (59.1 percent) were classified as taxable returns or returns with a total income tax greater than $0. Adjusted gross income (AGI) for taxable returns was nearly $7.25 trillion, and total income tax was $952 billion.
	 
Individual Noncash Charitable Contributions, 2010. More than 7. million individual taxpayers reported a total of $34.9 billion in deductions for noncash charitable contributions for tax year 2010.
	 
Split-Interest Trusts, Filing Year 2011. Charitable remainder trusts, charitable lead trusts, and pooled income funds reported $9.7 billion in gross income and $118.1 billion in end-of-year assets.
	 
Domestic Private Foundations and Related Excise Taxes, Tax Year 2009. For tax year 2009, domestic private foundations reported $588.5 billion in total assets and $52.2 billion in total revenue. These foundations distributed $40.9 billion in contributions, gifts, and grants to the charitable sector.
	 
Controlled Foreign Corporations, 2008. For tax year 2008, foreign corporations controlled by U.S. multinational corporations held $14.5 trillion in assets and reported receipts of $6.0 trillion.
The Statistics of Income Bulletin is available for download at IRS.gov/taxstats. Printed copies of the Statistics of Income Bulletin are available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-7954. The annual subscription rate is $67 ($93.80 foreign), single issues cost $44 ($61.60 foreign).
For more information about these data, write to the Director, Statistics of Income (SOI) Division, RAS:S, Internal Revenue Service, P.O. Box 2608, Washington, DC 20013-2608.
Related Items:        
SOI Bulletin: Winter 2013
Historical Tables and Appendix
Tax Statistics
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IR-2013-25, March 4, 2013
WASHINGTON — The Internal Revenue Service announced today that it has finished updating its tax-processing systems allowing all remaining individual and business taxpayers to file their 2012 federal income tax returns.
Over the weekend, the IRS completed reprogramming and testing of its systems for tax-year 2012 including all remaining updates required by the American Taxpayer Relief Act (ATRA) enacted by Congress in January. This final step clears the way for those claiming residential energy credits on Form 5695 and various business tax credits and deductions to file their returns.
The IRS began accepting 2012 returns in phases as it worked quickly to update various forms and instructions and made critical adjustments to its processing systems to reflect the current law. As a result, the agency began accepting most returns filed by individual taxpayers on Jan. 30. Additional returns could be accepted in February. All remaining returns, affecting in relative terms the smallest group of taxpayers, can now be filed. 
With just six weeks to go before this year’s April 15 deadline, the IRS reminds taxpayers that the best way to file an accurate return is to e-file, choose direct deposit if expecting a refund and take advantage of the wide variety of tax-filing and tax-help resources available on IRS.gov. People who need more time to finish their returns can easily get an automatic six-month tax-filing extension by going to the Free File link or filing Form 4868.
 
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IR-2013-24, March 1, 2013
WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning April 1, 2013. The rates will be: 
three (3) percent for overpayments (two (2) percent in the case of a corporation);
three (3) percent for underpayments;
five (5) percent for large corporate underpayments; and
one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 
Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.
The interest rates announced today are computed from the federal short-term rate determined during January 2013 to take effect Feb. 1, 2013, based on daily compounding.
Revenue Ruling 2013-6PDF, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2013-13, dated March 25, 2013.
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IR-2013-44, April 25, 2013
WASHINGTON — The Internal Revenue Service today released its final reportPDF summarizing audit results from the IRS’ colleges and universities study, which began in 2008. This final report describes the agency’s multi-year project on a major segment of tax-exempt organizations.   
“The audits identified some significant compliance issues at the colleges and universities examined,” said Lois Lerner, Director, Exempt Organizations division. “Because these issues may well be present elsewhere across the tax-exempt sector, all exempt organizations need to be aware of the importance of accurately reporting unrelated business income and providing appropriate executive compensation.”
The attached final report focuses on two primary areas within the examinations: reporting of unrelated business taxable income, and compensation, including, employment tax and retirement plan issues.
The interim reportPDF issued in 2010 focused on results from the questionnaires submitted by tax-exempt colleges and universities.
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IR-2013-43, April 16, 2013
WASHINGTON — The Internal Revenue Service today announced a three-month tax filing and payment extension to Boston area taxpayers and others affected by Monday’s explosions.
This relief applies to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston. It also includes victims, their families, first responders, others impacted by this tragedy who live outside Suffolk County and taxpayers whose tax preparers were adversely affected.
“Our hearts go out to the people affected by this tragic event,” said IRS Acting Commissioner Steven T. Miller. “We want victims and others affected by this terrible tragedy to have the time they need to finish their individual tax returns.”
Under the relief announced today, the IRS will issue a notice giving eligible taxpayers until July 15, 2013, to file their 2012 returns and pay any taxes normally due April 15. No filing and payment penalties will be due as long as returns are filed and payments are made by July 15, 2013. By law, interest, currently at the annual rate of 3 percent compounded daily, will still apply to any payments made after the April deadline.
The IRS will automatically provide this extension to anyone living in Suffolk County. If you live in Suffolk County, no further action is necessary by taxpayers to obtain this relief. However, eligible taxpayers living outside Suffolk County can claim this relief by calling 1-866-562-5227 starting Tuesday, April 23, and identifying themselves to the IRS before filing a return or making a payment. Eligible taxpayers who receive penalty notices from the IRS can also call this number to have these penalties abated.
Eligible taxpayers who need more time to file their returns may receive an additional extension to Oct. 15, 2013, by filing Form 4868PDF by July 15, 2013.
Taxpayers with questions unrelated to the Boston tragedy should visit IRS.gov, or contact the regular IRS toll-free number at 1-800-829-1040.
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IR-2013-42, April 15, 2013
WASHINGTON — The Internal Revenue Service announced today that it will provide penalty relief to anyone unable to file on time due to severe storms in parts of the South and Midwest over the past few days.
Power outages and transportation problems are, in some cases, making it very difficult or impossible for some taxpayers and tax professionals to meet the regular April 15 filing deadline. As a result, taxpayers directly impacted by these storms will qualify for penalty relief, based on reasonable cause, if, due to these storms, they are unable to file their returns or pay tax due until after tonight’s midnight deadline. This relief applies to the late-filing penalty, normally 5 percent per month, and the late-payment penalty, normally 0.5 percent per month, provided taxpayers file the return or pay the tax within a reasonable time after the power outages and transportation problems have been resolved.
Affected taxpayers may receive penalty notices from the IRS. If so, the IRS will abate these penalties if they request reasonable cause relief, based on the April storms. By law, the IRS cannot abate interest.
Up-to-date tax-filing information is always available on IRS.gov.
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IR-2013-41, April 12, 2013
WASHINGTON — The Internal Revenue Service today announced that its Office of Professional Responsibility (OPR) obtained the disbarment of Certified Public Accountant Anthony A. Tiongson for charging unconscionable fees, giving irresponsible advice to clients and making false statements to federal and state authorities, among other things.
Tiongson is prohibited from preparing tax returns or representing taxpayers before the Internal Revenue Service for a minimum of five years. Tiongson practiced in California.
“Practitioners who abuse the trust of their clients by charging unconscionable fees for taking frivolous positions on their tax returns can expect to hear from my office in the IRS," said Karen L. Hawkins, director of OPR
In a Final Agency Decision, the Administrative Law Judge (ALJ) disbarred Tiongson on March 1. The ALJ found that Tiongson’s advice to clients to use Form 2555 to treat California earned income as foreign source income on at least fifty-two tax returns, constituted disreputable conduct under Circular 230, and his failure to research the legitimacy of the filing position specifically violated the Circular’s due diligence standards.
The ALJ also found Circular 230 violations in Tiongson’s use of a contingent fee structure and in the false statement to IRS Criminal Investigation regarding his fee structure. He was also found to have made false claims to the California Board of Accountancy that he ceased advising use of Form 2555 after becoming aware of the first IRS examination of his clients’ returns.
The ALJ also found that Tiongson violated Circular 230 by engaging in a pattern of delaying IRS examination and collection actions by repeatedly raising numerous frivolous arguments, long-rejected by the IRS and by case law. Tiongson’s litigation threats against IRS employees, as part of client settlement proposals, were also determined to be violations.
"The mere possession of a professional license does not give a practitioner the right to make his or her own rules, or to threaten IRS personnel doing their jobs,” Hawkins said.
The ALJ found other violations of Circular 230 including: Tiongson did not respond to OPR requests for information and he submitted a Form 2848, Power of Attorney, naming an unlicensed individual as a second “authorized” representative in a collection matter thereby aiding an ineligible person to practice before the IRS.
Although the Decision was entered as a default judgment, Tiongson was represented by counsel during the proceedings. The text of the ALJ DecisionPDF can be found on IRS.gov.
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IRS YouTube VideoTax Return Errors: English | Spanish | ASL
PodcastTax Return Errors: EnglishMP3 | SpanishMP3
IR-2013-40, April 11, 2013
WASHINGTON — The Internal Revenue Service today reminded taxpayers to review their tax returns for common errors that could delay the processing of their returns. Here are some ways to avoid common mistakes.
File electronically. Filing electronically, whether through e-file or IRS Free File, vastly reduces tax return errors, as the tax software does the calculations, flags common errors and prompts taxpayers for missing information. And best of all, there is a free option for everyone.
Mail a paper return to the right address. Paper filers should check the appropriate address where to file in IRS.gov or their form instructions to avoid processing delays.
Take a close look at the tax tables. When figuring tax using the tax tablesPDF, taxpayers should be sure to use the correct column for the filing status claimed.
Fill in all requested information clearly. When entering information on the tax return, including Social Security numbers, take the time to be sure it is correct and easy to read. Also, check only one filing status and the appropriate exemption boxes.
Review all figures. While software catches and prevents many errors on e-file returns, math errors remain common on paper returns.
Get the right routing and account numbers. Requesting direct deposit of a federal refund into one, two or even three accounts is convenient and allows the taxpayer access to his or her money faster. Make sure the financial institution routing and account numbers entered on the return are accurate. Incorrect numbers can cause a refund to be delayed or deposited into the wrong account.
Sign and date the return. If filing a joint return, both spouses must sign and date the return. E-filers can sign using a self-selected personal identification number (PIN).
Attach all required forms. Paper filers need to attach W-2s and other forms that reflect tax withholding, to the front of their returns. If requesting a payment agreement with the IRS, also attach Form 9465 to the front of the return. Attach all other necessary schedules and forms in sequence number order shown in the upper right-hand corner.
Keep a copy of the return. Once ready to be filed, taxpayers should make a copy of their signed return and all schedules for their records.
Request a Filing Extension. For taxpayers who cannot meet the April 15 deadline, requesting a filing extension is easy and will prevent late filing penalties. Either use Free File or Form 4868PDF. But keep in mind that while an extension grants additional time to file, tax payments are still due April 15.
Owe tax? If so, a number of e-payment options are available. Or send a check or money order payable to the “United States Treasury.”
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IR-2013-39, April 8, 2013
WASHINGTON — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office has issued its first reportPDF showing how LITCs provide pro bono legal services to help thousands of low income taxpayers nationwide resolve disputes with the IRS and learn about their taxpayer rights and responsibilities.
“Although the LITC Program has been operating and helping taxpayers since 1999, this is the first time we have compiled a report describing the program’s activities and accomplishments. We are proud to provide this synopsis and to demonstrate how the pro bono representation, education, and advocacy efforts of clinics assist low income taxpayers,” said Nina E. Olson, National Taxpayer Advocate.
“During the first half of 2012, LITCs helped taxpayers secure more than $3.2 million in tax refunds and to eliminate nearly $16.5 million in tax liabilities, penalties and interest,” said William P. Nelson, LITC Program Director.
The LITCs provide free or low-cost assistance to low income taxpayers who have a tax controversy with the IRS, such as an audit or collection matter, and conduct outreach and education to taxpayers who speak English as a second language (ESL). The report provides an overview and history of the LITC Program, discusses the type of work the LITCs perform, and explains how their work helps ensure the fairness and integrity of the tax system. 
Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers operate independently from the IRS. The grant program is administered by the Office of the Taxpayer Advocate at the IRS, led by the National Taxpayer Advocate. The program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain a low income taxpayer clinic. Examples of qualifying organizations include:
Clinical programs at accredited law, business, or accounting schools whose students represent low income taxpayers in tax disputes with the IRS.
Organizations exempt from tax under Internal Revenue Code Section 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives, or that provide education and outreach for ESL taxpayers.
The Low Income Taxpayer Clinic Program Report is available herePDF.
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IR-2013-37, April 2, 2013
WASHINGTON — The Internal Revenue Service is requesting nominations for membership to the Information Reporting Program Advisory Committee (IRPAC), a federal advisory panel that advises the IRS on various tax administration issues.
The IRPAC presents an annual report to the IRS Commissioner at a public meeting in the fall. The 2014 IRPAC committee will consist of 21 volunteers. Members are appointed to three-year terms by the Commissioner, but terms are staggered so that approximately one-third of the panel changes each year. Nominations are currently being accepted for up to eight appointments to terms that will begin in January 2014.
The deadline for submitting applications is May 31, 2013.
IRPAC members are drawn from diverse backgrounds. Members represent the taxpaying public, tax professional community, small and large businesses, colleges and universities, state tax administrations, banks, insurance companies, foreign financial institutions, and the software and payroll industries.
Anyone interested in becoming a member of IRPAC may self-nominate or be nominated by a professional organization. All nominees must complete an application.
More information is available on IRS.gov at /Tax-Professionals. Questions about the nomination process may be sent to publicliaison@irs.gov.
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IRS YouTube Video: IRS2Go
IR-2013-36, April 2, 2013
WASHINGTON — The Internal Revenue Service announced today the release of IRS2Go 3.0, an update to its smartphone application that offers practical tax tools and information for the first time in either Spanish or English.
The free mobile app offers taxpayers a number of safe and secure ways to access popular tools and the most up-to-date tax information. For the new version, IRS2Go is available for the first time in Spanish. The taxpayers’ phone language settings determine whether the IRS2Go content appears in English or in Spanish.
The resources available through IRS2Go include:
Get Your Refund Status. Taxpayers can check the status of their federal refund through the mobile app with a few basic pieces of information. An updated refund status is available 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after mailing a paper return.
Get My Tax Record. Taxpayers can now order their tax account or tax return transcript from a mobile device. The transcript will be delivered via U.S. Postal Service to their address of record.
Watch Us. People can view the IRS YouTube videos right on their smartphones. The IRS YouTube video channels provide short, informative videos in English, Spanish and in American Sign Language on a variety of tax topics.
Follow the IRS. Taxpayers can sign up to follow the IRS Twitter newsfeeds, @IRSnews or @IRSenEspanol, which provide easy-to-use information, including tax law changes and important IRS programs.
Get Tax Updates. Phone app users enter their e-mail address to automatically get simple, straightforward tips and reminders to help with tax planning and preparation. Tax Tips are issued daily during the filing season and periodically throughout the rest of the year.
Get the latest news. With this tool users can quickly access the most recent updates on the IRS.gov English and Spanish news pages. 
Apple users can update or download the free IRS2Go application by visiting the Apple App Store. Android users can visit Google Play to download the free IRS2Go app.
For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.
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IR-2013-58, May 31, 2013
WASHINGTON — The Internal Revenue Service today announced the availability of the spring 2013 issue of the Statistics of Income Bulletin, which features information on high-income individual income tax returns filed for tax year 2010. 
Taxpayers filed almost 4.3 million returns with adjusted gross income of $200,000 or more for 2010. These high-income returns represent about 3.0 percent of all returns filed for the tax year.
The Statistics of Income (SOI) Division produces the SOI Bulletin on a quarterly basis. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue of the SOI Bulletin also includes articles on the following topics:
Sales of capital assets. For tax years 2007-2009, data from individual
	income tax returns show that taxpayers realized the highest net capital gains
	of $914 billion in 2007, while only $37 billion were reported for 2009.
Municipal bonds. The municipal bonds market was still dominated by almost 22,000 tax-exempt governmental bonds issued in 2010, raising $293.6 billion in proceeds for public projects, such as schools, transportation infrastructure and utilities.
Nonresident alien estate tax. Executors for estates of nonresident aliens filed 1,887 tax returns in filing years 2009-2011. Returns filed were predominantly for estates of decedents who died between 2007 and 2010, and data from these returns showed an overall decline in the total gross estate and net estate tax owed.
International boycott reports. For tax year 2010, about 132 U.S. entities received 3,200 requests to participate in unsanctioned international boycotts, down from 160 U.S. entities and 3,500 requests in 2009. 
The Statistics of Income Bulletin is available for download at IRS.gov/taxstats. Printed copies of the Statistics of Income Bulletin are available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-7954. The annual subscription rate is $67 ($93.80 foreign); single issues cost $44 ($61.60 foreign).
For more information about these data, write to the Internal Revenue Service (RAS:S), Director, Statistics of Income, 1111 Constitution Ave., NW (K-Room 4160), Washington, DC 20224-0002.
Related Items: 
SOI Bulletin: Spring 2013
Historical Tables and Appendix
Tax Statistics
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IRS YouTube VideosPreparing for Disasters: English | Spanish | ASLHow to Request a Copy of Your Tax Return: English | Spanish | ASL
PodcastDisaster Assistance: EnglishMP3 | SpanishMP3
IR-2013-56, May 29, 2013
WASHINGTON — With the start of this year’s hurricane season, the Internal Revenue Service encourages individuals and businesses to safeguard themselves against natural disasters by taking a few simple steps.
Create a Backup Set of Records Electronically
Taxpayers should keep a set of backup records in a safe place. The backup should be stored away from the original set.
Keeping a backup set of records –– including, for example, bank statements, tax returns, insurance policies, etc. –– is easier now that many financial institutions provide statements and documents electronically, and much financial information is available on the Internet. Even if the original records are provided only on paper, they can be scanned into an electronic format. With documents in electronic form, taxpayers can download them to a backup storage device, like an external hard drive, or burn them to a CD or DVD.
Document Valuables
Another step a taxpayer can take to prepare for disaster is to photograph or videotape the contents of his or her home, especially items of higher value. The IRS has a disaster loss workbook, Publication 584PDF, which can help taxpayers compile a room-by-room list of belongings.
A photographic record can help an individual prove the market value of items for insurance and casualty loss claims. Photos should be stored with a friend or family member who lives outside the area.
Update Emergency Plans
Emergency plans should be reviewed annually. Personal and business situations change over time as do preparedness needs. When employers hire new employees or when a company or organization changes functions, plans should be updated accordingly and employees should be informed of the changes.
Check on Fiduciary Bonds
Employers who use payroll service providers should ask the provider if it has a fiduciary bond in place. The bond could protect the employer in the event of default by the payroll service provider.
IRS Ready to Help
If disaster strikes, an affected taxpayer can call 1-866-562-5227 to speak with an IRS specialist trained to handle disaster-related issues.
Back copies of previously-filed tax returns and all attachments, including Forms W-2, can be requested by filing Form 4506PDF, Request for Copy of Tax Return. Alternatively, transcripts showing most line items on these returns can be ordered on-line, by calling 1-800-908-9946 or by using Form 4506T-EZPDF, Short Form Request for Individual Tax Return Transcript or Form 4506-TPDF, Request for Transcript of Tax Return.     
Related Items:
Tax Relief in Disaster Situations
Frequently Asked Questions for Disaster Victims
Publication 583PDF, Starting a Business and Keeping Records
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IR-2013-55, May 23, 2013
WASHINGTON ― The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2013, as in the prior quarter. The rates will be: 
three (3) percent for overpayments [two (2) percent in the case of a corporation];
three (3) percent for underpayments;
five (5) percent for large corporate underpayments; and
one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 
Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.
The interest rates announced today are computed from the federal short-term rate determined during April 2013 to take effect May 1, 2013, based on daily compounding.
The interest rates are provided in Revenue Ruling 2013-10PDF.
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IR-2013-52, May 20, 2013
WASHINGTON — The Internal Revenue Service today provided updated statistics showing continued growth in electronic filing of tax returns. So far in 2013, more than 43 million people have self-prepared and e-filed their tax returns from home, an increase of more than 4 percent compared to the prior year.
Through May 10, the IRS received more than 43.6 million self-prepared e-file returns, up from 41.7 million a year earlier. E-filed returns from tax professionals increased slightly, reaching almost 70.4 million. In all, almost 114 million tax returns came in through e-file this year, up from 112.1 million at this point last year.
Other highlights from the new filing season statistics show:
During 2013, the IRS issued more than 101 million refunds worth almost $268 billion.
Almost 80 percent of refunds used direct deposit.
More people are using IRS.gov to get answers, file their returns and resolve issues. So far in 2013, the IRS web site has been accessed more than 300 million times, up almost 25 percent compared to the same time last year.
 

2013 FILING SEASON STATISTICS


Cumulative statistics comparing 5/11/12 and 5/10/13


Individual Income Tax Returns:


2012


2013


% Change

Total Receipts

135,473,000


134,349,000


-0.8

Total Processed

130,261,000


129,674,000


-0.5

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

 112,089,000


113,954,000


1.7

Tax Professionals

70,344,000


70,380,000


0.1

Self-prepared

41,745,000


43,574,000


4.4

 

 


 


 


Web Usage:


 


 


 

Visits to IRS.gov

255,269,615


318,408,842


24.7

 

 


 


 


Total Refunds:


 


 


 

Number

102,522,000


101,082,000


-1.4

Amount

$277.180

Billion

$267.946

Billion

-3.3

Average refund

 $2,704


$2,651


-2.0

 

 


 


 


Direct Deposit Refunds:


 


 


 

Number

 79,308,000


79,880,000


 0.7

Amount

$231.656

Billion

$228.467

Billion

-1.4

Average refund

 $2,921


$2,860


-2.1

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IR-2013-50, May 10, 2013
WASHINGTON — IRS Criminal Investigation (CI) today released its Annual Report for fiscal 2012PDF, highlighting strong gains in enforcement actions and penalties imposed on convicted tax criminals.
The 28-page report summarizes a wide variety of IRS CI activity on a range of tax related issues during the year ending Sept. 30, 2012. CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner to foster confidence in the tax system and compliance with the law.
"The key to our successes is perseverance and dedication to working complex financial investigations aimed at stopping tax fraud, identity theft, offshore tax evasion, public corruption, money laundering and other financial crimes," said Richard Weber, Chief of Criminal Investigation.
Highlights of the report include:
Investigations initiated and prosecution recommendations were both up nearly 9 percent in fiscal 2012 compared to the prior year. Filings of indictments and other charging documents rose 13 percent. Meanwhile, convictions and those sentenced both gained roughly 12 percent from the prior year.
Criminal investigation initiations totaled 5,125 cases in fiscal 2012 while investigations completed were 4,937 – up 5 percent from fiscal 2011. Convictions totaled 2,634 in fiscal 2012 while the conviction rate edged up slightly to 93 percent.
"This annual report showcases some of the many significant cases that were completed by CI during fiscal year 2012 and the many program areas we cover as an organization. These cases are just a few examples of the thousands of investigations initiated by CI last year, as we continue to make our mark as the finest financial investigators in the world,” Weber said.  
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IRS YouTube Video:Small Tax Exempts Annual Reporting Reminder: English  |  ASL
IR-2013-49, May 10, 2013
WASHINGTON — A key deadline of May 15 is facing many tax-exempt organizations that are required by law to file annual reports with the Internal Revenue Service. Organizations will see their federal tax exemptions automatically revoked if they have not filed reports for three consecutive years.
The Pension Protection Act of 2006 mandates that most tax-exempt organizations file annual Form 990-series informational returns or notices with the IRS. Under this law, organizations that fail to file reports for three consecutive years automatically lose their federal tax-exempt status. The law, which went into effect at the beginning of 2007, also imposed a new annual filing requirement on small organizations. Churches and church-related organizations are not required to file annual reports.
Form 990-series information returns and notices are due on the 15th day of the fifth month after an organization’s fiscal year ends. Organizations that need additional time to file may obtain an extensionPDF.
Many organizations use the calendar year as their fiscal year, which makes May 15 the deadline for them. Organizations that fail to file annual reports for three consecutive years will see their tax exemptions automatically revoked as of the due date of the third required filing.
Small tax-exempt organizations with average annual receipts of $50,000 or less may file an electronic notice called a Form 990-N (e-Postcard), which asks organizations for a few basic pieces of information. Tax-exempt organizations with average annual receipts above $50,000 must file a Form 990 or 990-EZPDF, depending on their receipts and assets. Private foundations file a Form 990-PF.
The IRS began to publish the names of organizations identified as having automatically lost their tax-exempt status for failing to file annual reports for three consecutive years. Organizations that have had their exemptions automatically revoked and wish to have that status reinstated must file an application for exemption and pay the appropriate user fee.
The IRS offers an online search tool, Exempt Organizations Select Check, to help users more easily find key information about the federal tax status and filings of certain tax-exempt organizations, including whether organizations have had their federal tax exemptions automatically revoked.
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IR-2013-48, May 9, 2013
WASHINGTON — The tax administrations from the United States, Australia and the United Kingdom announced today a plan to share tax information involving a multitude of trusts and companies holding assets on behalf of residents in jurisdictions throughout the world.
The three nations have each acquired a substantial amount of data revealing extensive use of such entities organized in a number of jurisdictions including Singapore, the British Virgin Islands, Cayman Islands and the Cook Islands. The data contains both the identities of the individual owners of these entities, as well as the advisors who assisted in establishing the entity structure.
The IRS, Australian Tax Office and HM Revenue & Customs have been working together to analyze this data and have uncovered information that may be relevant to tax administrations of other jurisdictions. Thus, they have developed a plan for sharing the data, as well as their preliminary analysis, if requested by those other tax administrations.
“This is part of a wider effort by the IRS and other tax administrations to pursue international tax evasion,” said IRS Acting Commissioner Steven T. Miller. "Our cooperative work with the United Kingdom and Australia reflects a bigger goal of leaving no safe haven for people trying to illegally evade taxes.”
There is nothing illegal about holding assets through offshore entities; however, such offshore arrangements are often used to avoid or evade tax liabilities on income represented by the principal or on the income generated by the underlying assets. In addition, advisors may be subject to civil penalties or criminal prosecution for promoting such arrangements as a means to avoid or evade tax liability or circumvent information reporting requirements.
It is expected that this multilateral cooperation and coordinated effort will allow many countries to efficiently process this information and effectively enforce any laws that may have been broken. Increasingly, tax administrations are working together in this way to assist one another in identifying non-compliance with the tax laws.
U.S. taxpayers holding assets through offshore entities are encouraged to review their tax obligations with respect to these holdings, seek professional advice if necessary, and to participate in the IRS Offshore Voluntary Disclosure Program where appropriate. Failure to do so may result in significant penalties and possibly criminal prosecution.
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IR-2013-47, May 8, 2013
WASHINGTON — The Internal Revenue Service today announced the selection of Joseph H. Grant as commissioner of the Tax Exempt and Government Entities Division and Sheldon Kay as Chief of Appeals.
“Joseph and Shelly are strong leaders who will provide strong leadership and continuity in these critical parts of the IRS,” said Steven T. Miller, Acting IRS Commissioner.
Grant has served as the TE/GE Deputy Director since 2007. As TE/GE Commissioner, Grant will oversee the administration of tax law relating to employee plans, tax-exempt organizations and various government entities. TE/GE serves approximately 3 million organizations.
Grant originally joined the IRS in August 2005 as director of the Employee Plans Rulings & Agreements division. Before that, he was Chief Operating Officer and a Deputy Executive Director of the Pension Benefit Guaranty Corporation (PBGC). Grant also served on the staff of the Oversight and Social Security subcommittees of the House Ways and Means Committee.
In Appeals, Kay will serve as the Chief after serving as the Deputy Chief of Appeals since his return to the IRS in May 2011.
Kay was formerly a member of the Sutherland’s Tax Practice Group, focusing on tax controversy issues, including IRS procedures, dispute resolutions and tax litigation matters. He also served as the IRS District Counsel for the Georgia District where he was the primary legal representative for the District Director, the Director of the Atlanta Service Center, and the Chiefs of Appeals, Collection, Criminal Investigation and Examination Divisions.
The mission of the IRS Appeals organization is to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the government and the taxpayer. Appeals handles and resolves more than 100,000 taxpayer cases a year.
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IR-2013-46, May 06, 2013
WASHINGTON — The Internal Revenue Service is accepting applications for the Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) grant programs, which will allow some organizations to apply for annual funding for up to three years.
Applications will be accepted only through Grants.gov until May 31, 2013. Previous grant recipients will have the option to apply for up to three years of annual funding which would reduce the amount of paperwork they must complete over the three-year period. This annual funding will also help recipients with budget planning.
Application packages for TCE and VITA are available on Grants.gov. Interested organizations may obtain an electronic copy of the grant application package instructions, Publication 1101PDF for TCE and Publication 4671PDF for VITA on the IRS.gov website. 
The TCE program was established in 1978 to provide tax counseling and return preparation to persons age 60 or older and to give training and technical assistance to the volunteers who provide free federal income tax assistance to seniors across the nation. 
The VITA Grant program was established in 2007 to supplement the VITA program, which was created in 1969. VITA provides underserved communities with free federal income tax filing assistance. The grant program enables VITA to extend services to underserved populations in hard-to-reach urban and non-urban areas, to increase taxpayers’ ability to file returns electronically, to enhance training of volunteers and to improve the accuracy rate of returns prepared at VITA sites. 
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IR-2013-45, May 1, 2013
WASHINGTON — The Internal Revenue Service announced it is accepting applications for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted through June 14, 2013.
IRSAC’s purpose is to provide an organized public forum for IRS officials and representatives of the public to discuss relevant federal tax administration issues. IRSAC members submit a report to the IRS Commissioner annually at a public meeting in the fall.
IRSAC is comprised of up to 35 members, who are appointed to three-year terms by the Commissioner. Applications are currently being accepted for approximately 11 appointments that will begin in January 2014.
Nominations of qualified individuals may come from individuals or organizations. IRSAC 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, appraisers and the business community.
Federally registered lobbyists cannot be members of IRSAC.
Nominations should describe and document the proposed member’s qualification for IRSAC membership, including the applicant’s knowledge of Circular 230 regulations and the applicant’s past or current affiliations, as well as dealings with the particular tax segment or segments of the community that the applicant wishes to represent on the council.
More information, including application forms, are available on the Tax Professionals page on IRS.gov. Questions about the application process can be sent to the following e-mail address: publicliaison@irs.gov.
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IR-2013-61, June 19, 2013
WASHINGTON — The Electronic Tax Administration Advisory Committee (ETAAC) presented its 2013 Annual Report to CongressPDF during a public meeting today. The report discusses five groups of recommendations on issues in electronic tax administration.
Highlights of the report include recommendations on the following key outcomes:
Approve standards for security, privacy and fraud prevention
Provide incentives for e-filing employment tax returns
Expand access to data and online tools
Leverage relationships in the electronic filing community
Fund CADE 2 and the 1040 Modernized e-file (MeF) programs
“The IRS appreciates the committee’s hard work and efforts to help the agency improve electronic tax administration for all taxpayers,” said Carol A. Campbell, Director of the Return Preparer Office. “We look forward to reviewing the recommendations that ETAAC members have carefully crafted.”
The 15-member committee provides an organized public forum for discussion of electronic tax administration issues and the overriding goal that paperless filing should be the preferred and most-convenient method of filing tax and information returns.
“With extraordinary challenges facing all sectors of the federal government along with unprecedented budgetary constraints intensified by the 2013 sequester, ETAAC commends the IRS in effectively and efficiently addressing its strategic priorities and, in particular, the significant progress the agency has made toward achieving its 80 percent electronic filing goal,” said Alice Burnett, ETAAC Chair. “The committee further recommends the IRS continue its steadfast focus on fraud and identify theft prevention, as well as the development of additional online tools to better serve the taxpayer and tax preparation community.”
ETAAC submits an annual progress report to Congress each June. The IRS created the ETAAC in 1998 as required by the IRS Restructuring and Reform Act of 1998.
The report is the result of research and analysis as well as meetings with senior IRS executives.
Public comments on the report may be sent to etaac@irs.gov.
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