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IR-2006-61, April 13, 2006
WASHINGTON — Internal Revenue Service officials today announced changes to the Special Enrollment Examination in 2006. A private firm, Thomson Prometric, a nationwide testing firm, has been selected to develop and administer a computer-based version of the exam on behalf of the IRS.
The IRS expects that Thomson Prometric will deliver the new version of the examination in October 2006.
Generally, passing the four-part Special Enrollment Examination (SEE) enables individuals to become an enrolled agent through demonstrating special competence in tax matters. Those who pass the SEE also undergo an additional background check before enrollment.
An enrolled agent is a person who has earned the privilege of practicing before the IRS. Enrolled agents, like attorneys and certified public accountants (CPAs), can represent taxpayers in both examinations and collection matters. There are currently about 40,000 active enrolled agents.
The examination will be offered at approximately 300 testing centers operated by Thomson Prometric. Previously, the IRS has only been able to offer testing at about 90 locations. Candidates will take the examination at a computer terminal.
Additional changes in administering the SEE include the following:

Candidates will have an eight week window to take the examination.
	 


Candidates will not be required to take all parts of the examination in one sitting.
	 


Candidates who pass a portion of the exam will be allowed to carryover their scores.
	 


Candidates will be permitted to take each part of the exam up to four times each  calendar year.

As part of the process of exam development, Thomson will conduct a survey of enrolled agents to determine the tasks they perform and the knowledge needed to perform those tasks. The results of the survey will be the basis for developing examination content.
The new version of the SEE will be four parts and approximately the same length as prior exams.  The exam will be comprised primarily of multiple choice questions. The new format will eliminate true or false questions
Policies regarding candidates carrying over previously passed sections of the old examination are being assessed, pending determination of the format and structure of the new exam.
The IRS will maintain oversight of the process to ensure high quality standards with respect to examination development and administration. All aspects of the processing and review of the enrollment applications, for those individuals who have passed the examination, will remain with the IRS. 
The IRS will post additional information on the IRS’ Web page as it becomes available. To check for these updates, click on Tax Professionals in the top line of buttons and then on Enrolled Agents.
Related Item:

Enrolled Agent Program

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IR-2006-60, April 12, 2006
Washington — The IRS urges taxpayers who need more time to complete their tax returns to e-file their extensions. E-filing an extension is convenient, safe and secure, and taxpayers receive confirmation to keep with their records.
"If you haven't finished your return, don't panic," said IRS Commissioner Mark W. Everson. "Just file an extension, either by e-file or by mail."
The agency expects to receive 9.6 million extensions during 2006. Taxpayers can get an automatic 6-month extension of time to file their tax returns by filing Form 4868, Automatic Extension of Time to File.
The extension gives taxpayers until October 16 to file the tax return. In previous years, only a 4-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.
Last year, 9.4 million extensions were filed with the IRS. Overall, e-filed extensions made up 19 percent of all extensions filed during 2005. Last year, 1.8 million extensions were e-filed, up from 1.4 million in 2004 – an increase of 29 percent.
An extension of time to file 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.
Related Link: Free e-file for extension filers
Filing Season Statistics
 

04/08/2005


04/07/2006


Percent Change


Total Receipts


88,049,000


87,732,000


-0.4


Total Processed


82,734,000


82,747,000


  0.0


 


 


 


 


E-filing Receipts


 


 


 


TOTAL


55,782,000


57,740,000


3.5


Tax Professionals


39,372,000


41,939,000


  6.5


Self-prepared


13,551,000


15,801,000


16.6


Telefile


2,859,000


NA


NA


 


 


 


 


Web Usage


 


 


 


Visits to IRS.gov


96,074,733


103,132,922


7.3


 


 


 


 


Total Refunds


 


 


 


Number


72,278,000


71,835,000


-0.6


Amount


$158,222 billion


$164.499 billion


4.0


Average


$2,189


$2,290


4.6


 


 


 


 


Direct Deposit Refunds


 


 


 


 


 


 


 


Number


44,275,000


46,917,000


6.0


Amount


$113.790 billion


124.366 billion


9.3


Average


$2,570


$2,651


3.1


 


 


 


 

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IR-2006-59, April 11, 2006
WASHINGTON — The Internal Revenue Service today announced that Sarah Hall Ingram has been appointed to the position of Chief, Appeals. Ingram will replace David Robison, effective May 7.
As the head of the agency’s Appeals division, Ingram will be responsible for overseeing the operations of an administrative forum for taxpayers contesting an IRS compliance action. The Appeals mission is to resolve tax disputes without litigation; it provides an independent administrative appeal process for all taxpayers.
“I’m pleased Sarah Hall Ingram will be stepping into the position of Chief, Appeals,” said IRS Commissioner Mark W. Everson. “Her broad legal and technical experience will serve the IRS well as she assumes this important post.”
Since July 2004, Ingram has been serving as Deputy Commissioner of the Tax Exempt/Government Entities Division (TE/GE). Ingram began her career with the IRS in the former Tax Litigation Division in 1982. She became Employee Plans Litigation Counsel in 1987, providing litigation coordination nationwide for employee benefit cases. In 1992, Ingram became Deputy Associate Chief Counsel, Employee Benefits and Exempt Organizations (EBEO), where she served until her 1994 appointment as Associate Chief Counsel, EBEO. As part of the IRS Modernization program, Ingram was appointed in 1999 to the new position of Division Counsel/Associate Chief Counsel, TE/GE, where she was responsible for providing legal services to the TE/GE Division and its customers as well as other parts of the IRS.
Ingram received her Bachelor of Arts from Yale University in 1979 and her J.D. in 1982 from Georgetown University Law School. She is a member of the District of Columbia Bar.
Everson also expressed his thanks to Robison, who will retire May 6, after serving 35 years with the IRS.
“David’s service as the Chief, Appeals, for the past four years has been exemplary,” Everson said. “We wish him well in his future endeavors.”
Previously, Robison served in numerous positions involving corporate and international taxation. Last year Robison was selected by Everson to coordinate IRS support for President Bush’s Tax Reform Panel.
Link:


Tax Information for Appeals


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IR-2006-58, April 10, 2006
WASHINGTON — The Internal Revenue Service reminds individual taxpayers that they can request an automatic six-month filing extension. An extension grants extra time for filing the tax return only, not for paying any taxes due. Taxpayers will owe interest on any past due tax and may be subject to a late payment penalty if payment is not made by the original due date of the return.
The request must be made by the due date of the return, which is April 17, 2006, for all states except the District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York and Vermont. Taxpayers in these states have until April 18, 2006, to file and pay because of the Patriot’s Day Holiday on April 17 in Massachusetts, where the Andover Service Center is located.
  
This year, the IRS simplified the process to file for an extension. Individuals should use the 2005 version of Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to get the automatic six-month extension to Oct. 16, 2006 (Oct. 15, 2006, is a Sunday). The extension is automatic as long as it is timely filed and includes a proper estimate of tax due. Taxpayers do not need to sign the extension request or provide an explanation for requesting an extension.
The IRS reminds extension filers that they can electronically file their returns until Oct. 16. Last year, nearly 1.8 million taxpayers filed electronically after the April deadline.Hurricane Katrina Taxpayers Can Request Extension until Feb. 28, 2007
Taxpayers affected by Hurricane Katrina who still cannot file their 2005 income tax return by the postponed due date, Aug. 28, 2006, may request this six-month extension of time to file in addition to the postponement already granted to them for their April 17, 2006, filing and payment deadlines. The six-month extension would extend the filing due date for Hurricane Katrina taxpayers to Feb. 28, 2007. To request the additional six-month extension, Hurricane Katrina taxpayers need to file the 2005 version of Form 4868 by August 28, 2006. However, they need to write “Hurricane Katrina” in red on the top of the extension request form.
Earlier this year, the IRS automatically postponed the filing and payment deadlines for individual and business taxpayers in the parishes and counties most severely damaged by Hurricane Katrina to Aug. 28, 2006. Other affected taxpayers, who lived outside of the areas that received the automatic postponement, as well as disaster relief workers still in the area, can also get a postponement. They must identify themselves as impacted by writing “Hurricane Katrina” in red in the top margin of their return (or other document, such as Form 4868) or by calling the IRS Disaster hotline at 1-866-562-5227. The disaster areas eligible for additional relief by self-identification are defined in IRS news release IR-2006-30.
 
Additional information about the new regulations for extensions for individuals and businesses is available on IRS.gov.
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IR-2006-57, April 7, 2006
Washington — The Internal Revenue Service has acknowledged the certification by Toyota Motor Sales U.S.A., Inc. that several of its 2006 vehicles and a 2005 model year vehicle qualify for the hybrid tax credit enacted by the Energy Policy Act of 2005.  The tax credit for hybrid vehicles applies to vehicles purchased on or after January 1, 2006, and may be as much as $3,400 for those who purchase the most fuel-efficient vehicles. 
The hybrid vehicle certifications recently acknowledged by the Service and their credit amounts are:

2005 Toyota Prius    $3150


2006 Toyota Prius    $3150


2006 Toyota Highlander 4WD Hybrid $2600


2006 Toyota Highlander 2WD Hybrid $2600


2006 Lexus RX400h 2WD   $2200


2006 Lexus RX400h 4WD   $2200 

Starting in 2006, this tax credit replaces the tax deduction of $2,000 which was previously allowed for taxpayers who purchased a new hybrid vehicle before December 31, 2005 for the clean-burning fuel deduction.  The tax credit requires a different certification. Many currently available hybrid vehicles may qualify for this new tax credit.
Consumers seeking the credit may want to buy early since 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-2006-56, April 7, 2006
Washington — The Internal Revenue Service has acknowledged the certification by Ford Motor Company  that several of its 2006 vehicles qualify for the hybrid tax credit enacted by the Energy Policy Act of 2005.  The tax credit for hybrid vehicles applies to vehicles purchased on or after January 1, 2006, and may be as much as $3,400 for those who purchase the most fuel-efficient vehicles.
The hybrid vehicle certifications recently acknowledged by the Service and their credit amounts are:

2006 Ford Escape Hybrid Front WD $2,600


2006 Ford Escape Hybrid 4 WD   $1,950


2006 Mercury Mariner Hybrid 4 WD $1,950


Starting in 2006, this tax credit replaces the tax deduction of $2,000 which was previously allowed for taxpayers who purchased a new hybrid vehicle before
December 31, 2005 for the clean-burning fuel deduction.  The tax credit requires a different certification. Many currently available hybrid vehicles may qualify for this
new tax credit.
Consumers seeking the credit may want to buy early since 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-2006-54, April 6, 2006
WASHINGTON — The Internal Revenue Service invites applicants to fill six vacancies on the Electronic Tax Administration Advisory Committee (ETAAC) beginning in September 2006.
ETAAC, a congressionally authorized member 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. ETAAC members are appointed by the Secretary of Treasury and serve a three-year term.
ETAAC members research, analyze, and make recommendations on a wide range of electronic tax administration issues and provide input into the development of the strategic plan for electronic tax administration. The ETAAC submits an annual report each June to Congress reporting on the progress of the IRS’ electronic tax initiatives.
“By applying for membership in ETAAC, you could play an important role in developing and implementing IRS strategy related to electronic tax administration.” Said Bert DuMars, director, Electronic Tax Administration for the IRS.
Applications can be made by letter or by completing an application form, available on the IRS website. A notice published in the Federal Register on March 14, 2006, contains additional details about ETAAC and the application process. Interested applicants are invited to submit their application by using one of the following methods:E-mail: etaac@irs.govFacsimile: 202-283-4829 (not a toll-free number)Mail: Internal Revenue Service, ETA-Strategic Services Division,
5000 Ellin Road Mail Stop C4-470 (OS:CIO:I:ET:S:RM)
Attn: ETAAC Analyst (C4-226) Lanham, MD 20706
The deadline for submitting applications is Friday, April 28, 2006.
Related Items:

About ETAAC


ETAAC Application FormPDF
IR-2006-53, April 6, 2006
Washington — The Internal Revenue Service announced today that taxpayers are continuing to e-file in greater numbers than ever before. As of March 31, 2006, the IRS had received almost 54 million tax returns through e-file, up from 52 million returns for the same period last year, an increase of more than 3 percent.
“E-filing is up, driven by home computer usage,” said IRS Commissioner Mark W. Everson. “Paper returns continue to decline, with the number down by 6.2 percent this year. E-file is the safe, accurate way for more and more taxpayers to quickly finish their taxes and get a refund.”
So far this tax filing season, 67 percent of all returns have been e-filed, compared to 65 percent for the same period last year.
Almost 15 million returns have been filed this tax season by people e-filing from home, up from 12.7 million for the same period last year.  As of last Friday, 27.6 percent of e-filed returns were filed by people using their home computers, up from 24.4 percent of e-filed returns for the same period last year.
More people are choosing to have their tax refunds directly deposited than ever before. So far this year, the IRS has directly deposited 44.6 million refunds, or 67 percent of all refunds issued this tax filing season, up from 63 percent of the total for the same period last year.
People are also visiting the IRS Web site – IRS.gov – in record numbers. The IRS has recorded 96 million visits to IRS.gov this year, up from 90 million for the same period last year, an increase of 7.3 percent.
Filing Season Statistics:

 


4/01/05


3/31/06


Percent Change


Total Receipts


80,014,000


79,979,000


  0.0


Total Processed


75,743,000


75,697,000


-0.1


 


 


 


 


E-filing Receipts


 


 


 


TOTAL


52,098,000


53,797,000


3.3


Tax Professionals


36,663,000


38,951,000


  6.2


Self-prepared


12,695,000


14,846,000


16.9


Telefile


2,740,000


NA


NA


 


 


 


 


Web Usage


 


 


 


Visits to IRS.gov


89,529,966


96,037,539


7.3


 


 


 


 


Total Refunds


 


 


 


Number


67,063,000


66,710,000


-0.5


Amount


$148,203 billion


$154.388 billion


4.3


Average


$2,210


$2,314


4.7


 


 


 


 


Direct Deposit Refunds


 


 


 


 


 


 


 


Number


42,116,000


44,572,000


5.8


Amount


$108.855 billion


118.873 billion


9.2


Average


$2,585


$2,667


3.2


 


 


 


 

 
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IR-2006-52, April 5, 2006
WASHINGTON — The Internal Revenue Service announced that more people than ever are using “Where’s My Refund,” the popular Internet-based service used by taxpayers to check on their federal income tax refunds.
More than 21 million requests have been received on “Where’s My Refund” so far this year, representing a growth of more than 20 percent compared to the same period last year.
“Where’s My Refund is a fast, easy way to check on a refund,” said IRS Commissioner Mark W. Everson. “Taxpayers are using this feature and our other electronic services at a record rate.”
Taxpayers can securely access their personal refund information through the agency’s Web site at IRS.gov. All they need to do is enter their Social Security number, filing status and the exact amount of their refund. These shared secrets, which are data known only to the taxpayer and IRS, verify the person is authorized to access the account.
The IRS reminds taxpayers to not share any of this data to anyone claiming to be the IRS in an e-mail. The phony e-mail scheme is called “phishing,” and it is an attempt to get private information such as Social Security, credit card or bank account numbers from taxpayers. The IRS reminds taxpayers it does not send out unsolicited e-mails.
 
Taxpayers have been successful almost 81 percent of the time when they try to access their accounts on “Where’s My Refund.” The IRS says the major reason some taxpayers are not successful in accessing their accounts is because they are not entering the exact refund amount in whole dollars from the return they submitted.
Taxpayers can check on the status of their federal income tax refunds seven days after they e-filed their return. If they file a paper return, they can check four to six weeks after mailing their return.
 
If 28 days have passed after the IRS says it mailed a refund check, a new feature on “Where’s My Refund” enables taxpayers to initiate a trace. The refund trace allows taxpayers to update a flawed mailing address. However, taxpayers who are married and filing joint returns must also complete and fax or mail a copy of Form 3911, Taxpayer Statement Regarding Refund. Signatures of both taxpayers must be on the form. This form is required only for those whose filing status is married, filing jointly.
The IRS says taxpayers can avoid undelivered refund checks by having their refunds directly deposited into a personal checking or savings account. Direct deposit also guards against theft and lost refund checks.  Direct deposit is available for both paper and electronically filed returns.
Related Items:

Where's My Refund?


Form 3911PDF, Taxpayer Statement Regarding Refund

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IR-2006-85, May 31, 2006
WASHINGTON — Hoping to encourage higher savings and more banking, the Internal Revenue Service announced today that it will create a new program to allow taxpayers who use direct deposit to divide their refunds in up to three financial accounts.
The IRS will create a new form, Form 8888, which will give taxpayers greater control over their refunds. Form 8888 will give taxpayers a choice of selecting one, two or three accounts such as checking, savings and retirement account. Taxpayers who want all their refund deposited directly into one account can still use the appropriate line on the Form 1040 series.
"Direct deposit is growing rapidly and is now used by over half of all refund filers,” said IRS Commissioner Mark W. Everson. “This program will give taxpayers the option of depositing a refund into more than one account. Split refunds should encourage saving, and we hope it will dampen demand for refund anticipation loans.”
Exact details of the split-refund program, including a draft of Form 8888, are still being decided. The IRS intends to meet with a number of consumer, tax professional and software associations to seek suggestions on operational and promotional details. The program will take effect in January 2007.
More than three-quarters of the nation’s taxpayers receive refunds each year. Last year, the average refund was $2,171. The IRS repeatedly has encouraged taxpayers to adjust their payroll withholding to ensure they pay only the taxes required, but some people appear to view payroll withholding as a way to save money.
Direct deposit of refunds was first offered in 1987. Last year, the IRS issued 100 million refunds (from 133 million tax returns) amounting to $217.6 billion. Of those figures, 52.7 million refunds amounting to $134.2 billion were deposited directly into bank accounts.
Currently, taxpayers have two options for receiving their individual federal income tax refunds – a paper check or a direct deposit (electronic funds transfer) into a checking or savings account. The electronic funds transfer gives taxpayers the safety and speed of direct deposit. Taxpayers who file their tax return electronically and opt for direct deposit can receive their refund in two weeks or less.
The split-refund program will allow taxpayers to conveniently designate – at the time they file – and deposit their refunds with any U.S. financial institution as long as they provide valid routing and account numbers. Taxpayers will attach a new Form 8888 to their returns indicating amounts for each allocation and providing account information.
This ability to split or allocate their direct deposit refunds among multiple accounts will be available to all individual filers, whether they file Forms 1040, 1040A/EZ, 1040NR or any of the other 1040 series forms.
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IR-2006-82, May 25, 2006
WASHINGTON — The Internal Revenue Service today announced that it will stop collecting the federal excise tax on long-distance telephone service.
The tax on telephone services was first imposed in 1898. The current rate is 3% of the charges billed for these services. The IRS announcement follows decisions in five federal appeals courts holding that the tax does not apply to long-distance service as it is billed today.
Taxpayers will be eligible to file for refunds of all excise tax they have paid on long-distance service billed to them after Feb. 28, 2003. Interest will be paid on these refunds.
Taxpayers will claim this refund on their 2006 tax returns. In order to minimize burden, the IRS expects to announce soon a simplified method that individuals may use.
“So taxpayers won’t have to spend time digging through old telephone bills, we’re designing a straightforward process that taxpayers may use when they file their tax returns next year,” said IRS Commissioner Mark W. Everson. “Claiming a refund will be simple and fair.”  
The IRS announcement does not affect the federal excise tax on local telephone service, which remains in effect. Likewise, various state and local taxes and fees paid by telephone customers are also unaffected.
More information can be found in IRS Notice 2006-50. It will also be published in Internal Revenue Bulletin 2006-25, dated June, 19, 2006.
Related Items:

IR-2006-137, IRS Announces Standard Amounts for Telephone Tax Refunds


Telephone Tax Refund Questions and Answers


Notice 2006-50PDF


Treasury Department News Release
IR-2006-81, May 23, 2006
WASHINGTON — The Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting June 7, 2006, at 9 a.m. at 1111 Constitution Ave., N.W., Washington, D.C.
During the meeting, four project teams will present recommendations to the IRS Commissioner and senior leadership of the IRS’s Tax Exempt and Government Entities Division (TE/GE). The projects cover:

Policies and guidelines for Form 990 revision,


Document compliance program for 403(b) arrangements,


Public employers’ toolkit for preparing payrolls, and


Effect of IRS audit information on tax-exempt bond market.

The 18-member panel includes external stakeholders and representatives who deal with employee retirement plans, tax-exempt organizations, tax-exempt bonds and federal, state, local and Indian tribal governments. ACT members are appointed by the Secretary of the Treasury and generally serve two-year terms. They advise the IRS on operational policies and procedures.
The project reports and proceedings of the meeting will be made public under the Federal Advisory Committee Act.
Due to limited seating and security requirements, members of the public interested in attending the meeting should call Cynthia Phillips Grady to confirm their attendance. She can be reached at 202-283-9954 (not a toll-free number). Attendees are encouraged to arrive at least 30 minutes before the session begins.
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IR-2006-79, May 15, 2006
WASHINGTON –– The Internal Revenue Service is requesting nominations for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted from June 1 through July 31, 2006.
IRSAC’s primary purpose is to provide an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The group suggests operational improvements, offers constructive observations about IRS’ current or proposed policies, programs and procedures, and advises the IRS on particular issues having substantive impact on federal tax administration.
The IRSAC is comprised of individuals from diverse backgrounds, all of whom bring a wide breadth of experience to IRSAC’s activities. Members are accountants, tax attorneys, enrolled agents, tax return preparers, academics and tax business owners. Ideal nominees also possess strong leadership and writing skills.
The first advisory group to the Commissioner of Internal Revenue — the Commissioner’s Advisory Group (CAG) — was established in 1953 by former Commissioner T. Coleman Andrews as a national policy and issue advisory committee. The CAG was renamed in 1998 to IRSAC to more accurately reflect the agency-wide scope of its focus as an advisory body to the entire agency. IRSAC 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 appointments that begin in January 2007.
Interested parties may nominate themselves or another 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 this Web site. Questions about the nomination process can be sent to the following e-mail address:  *public_liaison@irs.gov.
Related Item:

IRSAC Fact Sheet

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IR-2006-78, May 11, 2006
WASHINGTON — The Internal Revenue Service announced that it has reached an agreement with the Certified Financial Planner Board of Standards to give continuing education credits at the IRS Nationwide Tax Forums held this summer. This is the first year that the IRS has registered as a continuing education sponsor for certified financial planners. The IRS is already a continuing education sponsor for enrolled agents and certified public accountants.
Twenty-four of the 36 seminars at each tax forum are eligible for the credits for certified financial planners. Approved seminars cover tax law changes, retirement plans, health care credits and ethics, among other topics.
The Certified Financial Planner Board of Standards creates and enforces uniform standards of competency, practice and ethics for financial planners. The board provides certification for financial planners who meet experience and education requirements, pass a certification exam and adhere to a code of ethics and professional responsibility. Certificate holders must complete at least 30 hours of continuing education every two years to maintain their certification.
The IRS Nationwide Tax Forums will be held in six cities over the summer of 2006:

June 27-29 — Anaheim, Calif.,


July 11-13 — Chicago, Ill.,


July 25-27 — Atlanta, Ga.,


Aug. 1-3 — Orlando, Fla.,


Aug. 22-24 — Las Vegas, Nev., and


Aug. 29-31 — New York, N.Y.

This will be the 16th year the forums have been a component of IRS communication and outreach efforts.
The three-day forums offer the latest word from the IRS on tax law, compliance and ethics, as well as the opportunity to interact with IRS executives and specialists. Attendees can also consult with software vendors and tax service providers and meet with representatives of numerous professional organizations.
In a survey of last year’s attendees, 98 percent were satisfied with the Nationwide Tax Forums. Attendees have also said that as a result of their participation they are able to respond to their clients’ needs in a more professional manner and can offer more technical expertise.
For more information on the forums, including descriptions of seminars and a list of the seminars eligible for continuing education credits for certified financial planners, click on the Tax Professionals button on this Web site or the link below.
Financial planners who want to know more about the continuing education credits can visit the Board of Standard’s Web site at www.CFP.net.
Related Items:

IR-2006-23, IRS to Host Six Tax Forums This Year

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IR-2006-77, May 8, 2006
WASHINGTON — The National Taxpayer Advocate, Nina E. Olson, today announced that the 2007 Low Income Taxpayer Clinic (LITC) grant application process is now open. The LITC grant program is now in its eighth year and continues to expand.
Under the program, IRS awards matching grants of up to $100,000 a year to develop, expand or continue low income taxpayer clinics. For the 2006 grant cycle Jan. 1, 2006, through Dec. 31, 2006, the LITC Program Office awarded LITC grants to 150 organizations in all 50 states, the District of Columbia and Puerto Rico.
Nonprofit organizations providing free or nominal fee representation to people involved in tax disputes can apply for grants for the 2007 grant cycle, Jan. 1, 2007, through Dec. 31, 2007. Grants are also available for organizations that inform taxpayers for whom English is a second language of their tax rights and responsibilities. Grant funds may be awarded for start-up expenditures incurred by new clinics during the 2007 grant cycle.
The National Taxpayer Advocate sees funding the low income taxpayer clinics and the provision of free or nominal fee tax representation as a significant step toward a more equitable tax system. The IRS is committed to achieving the maximum possible access to representation for low income taxpayers under the terms of this grant program. The IRS matching grant program encourages the establishment and operation of low income taxpayer clinics across the nation. These clinics provide an important resource to taxpayers who may not otherwise be able to afford a tax professional.
The application period for the 2007 LITC grant program began May 8, 2006. Applications for grants must be electronically filed or received by 4 p.m. EDT on July 7, 2006.
Copies of Publication 3319, 2007 Grant Application Package and Guidelines (Rev. 5-2006), are available in the Taxpayer Advocate section of this Web site. Application packages may also be ordered by calling 1-800-829-3676.
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 to LITCProgramOffice@irs.gov.
Related Item:

2007 LITC Grant Application Process - NOW OPEN!

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IR-2006-76, May 5, 2006
WASHINGTON — The Internal Revenue Service announced the assignment of Lewis J. Fernandez to the position of Associate Chief Counsel, Income Tax and Accounting, effective July 2, 2006. He will replace Robert M. Brown, who is retiring.
“Bob Brown has been instrumental in the success of this organization and will be sorely missed,” said Donald L. Korb, IRS Chief Counsel. "Lew Fernandez is an outstanding replacement. Lew has been with the Office of Chief Counsel for 28 years and is a testament to Counsel’s ability to train and develop executives from within."
The Associate Chief Counsel, Income Tax and Accounting provides legal advice and support services on federal tax matters involving tax accounting and a wide variety of issues relating to corporate and individual income taxation. The Associate Chief Counsel, Income Tax and Accounting also serves as senior legal advisor and expert consultant on litigation and other legal matters of the IRS as they pertain to tax accounting and individual income taxation issues. The position also represents the Office of Chief Counsel on sensitive and controversial legal matters related to these areas.
Since June 2003, Fernandez has served as Deputy Associate Chief Counsel (Passthroughs and Special Industries or PSI). He oversaw PSI’s tax controversy activities related to the interpretation and application of tax laws involving business and investment entities and the classification of domestic and foreign entities involving passive activity losses, excise taxes, estate and gift taxes, oil, gas and other natural resources matters, depreciation, at-risk rules and tax credits. Fernandez joined the IRS in November 1978 as a Tax Law Specialist and in 1986 joined the Tax Litigation Division as a Trial Attorney (Tax). He subsequently was promoted to a series of increasingly important management positions including Special Counsel to the Deputy Chief Counsel, which he served from 1994 to 1996. In 1996, Fernandez was selected to the Senior Executive Service and promoted to the Deputy Assistant Chief Counsel (Income Tax and Accounting), where he oversaw four branches dealing primarily with issues arising under Subtitle F of the Internal Revenue Code.
Fernandez received his J.D. from Seton Hall University in 1978. He also holds an M.B.A from the University of Pittsburgh Graduate School of Business. He received a B.S. cum laude in management from Robert Morris University in 1974. Fernandez is admitted to practice before the Supreme Court of Pennsylvania and the United States Tax Court.
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IR-2006-74, May 4, 2006
WASHINGTON — Organizations that provide seller-funded down-payment assistance to home buyers do not qualify as tax-exempt charities, the Internal Revenue Service said in a ruling released today.
Down-payment-assistance programs provide cash assistance to homebuyers who cannot afford to make the minimum down payment or pay the closing costs involved in obtaining a mortgage. Such programs can qualify as tax-exempt charitable and educational organizations under Internal Revenue Code section 501(c)(3) when properly structured and operated.  In Revenue Ruling 2006-27, released today, the IRS provides a detailed discussion of the guidelines – including two examples that meet – and one that fails to meet – the tests for exemption. 
The ruling makes it clear that seller-funded programs are not charities because they do not meet the requirements of section 501(c)(3).  Increasingly, the IRS has found that organizations claiming to be charities are being used to funnel down-payment assistance from sellers to buyers through self-serving, circular-financing arrangements. In a typical scheme, there is a direct correlation between the amount of the down-payment assistance provided to the buyer and the payment received from the seller. Moreover, the seller pays the organization only if the sale closes, and the organization usually charges an additional fee for its services.
A March 2005 report entitled, “An Examination of Downpayment Gift Programs Administered By Non-Profit Organizations,” commissioned by the U.S. Department of Housing and Urban Development (HUD), found that seller-funded down-payment assistance has led to underwriting problems and resulted in an increase in the effective cost of homeownership.  A report from November 2005 entitled, “Mortgage Financing:  Additional Action Needed to Manage Risks of FHA-Insured Loans with Down Payment Assistance,” conducted by the U.S. Government Accountability Office (GAO) found similar results.
“The IRS is increasingly concerned with organizations that are taking advantage of homebuyers who need assistance for a down payment to realize the American dream of homeownership,” said IRS Commissioner Mark W. Everson.  “So-called charities that manipulate the system do more than mislead honest homebuyers and ultimately jack up the cost of the home.  They also damage the image of honest, legitimate charities.”
The IRS is examining 185 organizations that operate down-payment-assistance programs.  A particular organization’s tax-exempt status can be verified using the on-line database at irs.gov (click on “Charities & Non-Profits” and then click on “Search for Charities”).  In addition, the agency has denied applications for tax exemption from over 20 organizations that seek to provide this service and is considering applications from a number of other down-payment assistance organizations. 
Revenue Ruling 2006-27 will be published in Internal Revenue Bulletin 2006-21, dated May 22, 2006.
Links:

Rev. Rul. 2006-27PDF
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IR-2006-73, May 2, 2006
WASHINGTON — The Internal Revenue Service today reminded large tax-exempt organizations of the May 15 deadline to electronically file federal information returns, including Form 990. For the first time, exempt organizations are required to file these returns electronically if they have $100 million in total assets and file at least 250 returns per year –– including income, excise, employment tax and information returns such as forms W-2 and 1099.
“IRS has worked closely with our stakeholders to ensure that our e-filing procedures meet their needs,” said Steven T. Miller, Commissioner of the IRS Tax Exempt and Government Entities Division. “But equally important is that e-filing greatly enhances the transparency of the operations of the tax-exempt community, a key component of public confidence.”
The IRS has already received more than 3,600 information returns this year from exempt organizations taking advantage of electronic filing, which has been available to tax-exempt organizations since 2004. The IRS received about 6,700 electronically filed information returns from tax-exempt organizations in 2005.
Exempt organizations that cannot meet the May 15 deadline may request an automatic extension using Form 8868 and file by August 15, 2006. Exempt organizations are encouraged to file their extension forms electronically as well.
For tax years ending on or after Dec. 31, 2006, the electronic filing requirement will be expanded to include the year 2006 returns of tax-exempt organizations with $10 million or more in total assets that file at least 250 returns per year. In addition, private foundations and charitable trusts will be required to electronically file Form 990-PF, regardless of asset size, if they file at least 250 returns per year. Because of the ease with which organizations can electronically file, all tax-exempt organizations are encouraged to do so voluntarily.
Link:

e-file for Charities and Non-Profits

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IR-2006-72, May 1, 2006
WASHINGTON — The Internal Revenue Service is requesting membership nominations for the Information Reporting Program Advisory Committee (IRPAC). The deadline for submitting applications is July 14, 2006.
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 Commissioner and IRS executives, members are drawn from substantially diverse backgrounds. Members include representatives of the taxpaying public, tax professional community, small and large businesses, colleges and universities, state tax administrations, banks, and insurance and payroll communities.
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 being accepted for appointments that begin January 2007.
Interested parties may nominate themselves or someone else for membership. All nominees must complete an application and federal tax check waiver form. In addition, FBI background checks using fingerprints are required of all nominees. The credentials of tax practitioners will also be checked.
More information, including application packages, is available on the Tax Professional’s Page on this Web site. Questions about the nomination process can be sent to the following e-mail address: *public_liaison@irs.gov.
Related Items:

IRSAC and IRPAC General Information


Tax Professionals Page

 
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IR-2006-103, June 29, 2006
WASHINGTON — Because of the temporary closure of the main IRS Headquarters Building, there is a temporary change of address for the delivery of taxpayer requests for rulings, requests for determination letters, Applications for Change in Accounting Method (Form 3115), and similar requests that are permitted to be hand-delivered to the main IRS Headquarters Building.
Until further notice, these requests and applications should be delivered to the IRS offices at 950 L'Enfant Plaza, 5th Floor, Washington, DC 20024.
Complaints, subpoenas or any other service of process, as well as public comments on published guidance such as proposed regulations, normally delivered to the main IRS Headquarters Building should also be temporarily delivered to this same address.
Documents previously hand-delivered to the main IRS Headquarters Building will be processed in the ordinary course.
IR-2006-102, June 29, 2006
WASHINGTON -- The IRS Headquarters Building at 1111 Constitution Ave. NW in Washington is likely to remain closed for at least 30 days due to flooding and electrical outages.
The building sustained extensive damage to the infrastructure, office furniture and supplies.
The subbasement was submerged in more than 20 feet of water. The subbasement holds all of the building’s electrical and maintenance equipment such as electrical transformers, electrical switchgears, and chillers. Although these systems require closer inspection, they appear to be 95 percent damaged or destroyed.
The basement was flooded with five feet of water. The fitness center, food service canteens, offices, systems furniture, carpet, ceiling tiles, computer equipment and vehicles garaged in the building were all destroyed.
While an assessment of total damage will not be completed for several more days, costs are expected to run in the tens of millions of dollars.
Water is continuing to be pumped from the subbasement. Between six and twelve pumps have been running since Monday to clear the water from the building, and it is expected the subbasement will not be completely emptied until Friday.
An initial clean-up and decontamination crew began cleanup efforts in the basement level Wednesday. By Friday, two crews of 50 will be working 24 hours a day, seven days a week until cleanup is complete.
Repairs to the headquarters building will not impact the IRS’s service and enforcement operations during this period.
All IRS business units have extensive business resumption plans that have been executed. The 2,400 employees who work at the headquarters building are being relocated to the other 12 buildings IRS occupies in the metro area or into temporary space, and some will telecommute as appropriate.
"The building will be closed for an extended period of time, and we will reoccupy it only when it is safe to do so," said IRS Commissioner Mark W. Everson. "We’re working closely with GSA to make all necessary repairs."
The IRS encourages employees who work in the building to call the Employee Emergency Hotline at 1-866-743-5748, option 3, state code 32; or check IRS.gov, key word "employee emergency" for further updates.
IR-2006–101, June 21, 2006
     
WASHINGTON — The Internal Revenue Service appointed John Imhoff as the Deputy Chief, Criminal Investigation (CI).
CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes. CI is comprised of approximately 4,400 employees worldwide, approximately 2,800 of which are special agents whose investigative jurisdiction includes tax, money laundering and Bank Secrecy Act laws.
“This is a critical position for the enforcement of the nation’s tax laws,” said IRS Commissioner Mark W. Everson. “John brings his decades of experience and a variety of skills to help lead the Criminal Investigation division.”
“As a long-time member of CI senior staff, John brings seasoned judgment and vast experience to the role of deputy chief,” said CI Chief Nancy J. Jardini.
Imhoff has held numerous positions in CI. Most recently, he was the Director for Field Operations for the North Atlantic Area, headquartered in Philadelphia, and prior to that he was the Director for Field Operations for the mid-states area, based in Dallas.
He began his IRS career in 1974 as a special agent in Columbus, Ohio. He has held increasingly responsible positions as a front-line manager in Dayton, Ohio, senior analyst in Washington, D.C., and assistant special agent in charge in Chicago. He also served as special agent in charge in Springfield, Ill., Chicago and Detroit.
Imhoff has a Bachelor’s Degree in Business Administration from the University of Notre Dame in Indiana. He is a native of Mansfield, Ohio.