etrent17/irs-articles huggingface dataset:
Update July 16, 2015 — Teletax has been discontinued and is no longer in service.
IR-2013-60, June 12, 2013
WASHINGTON — The Internal Revenue Service today reminded taxpayers that, due to the current budget situation including the sequester, the agency will be shut down on Friday, June 14.
As was the case on May 24, the first furlough day, all IRS operations will again be closed on June 14. This means that all IRS offices, including all toll-free hotlines, the Taxpayer Advocate Service and the agency’s nearly 400 taxpayer assistance centers nationwide, will be closed.
IRS employees will be furloughed without pay. No tax returns will be processed and no compliance-related activities will take place. In addition, the online preparer tax identification number PTIN system for tax professionals will also be shut down.
The IRS noted that taxpayers should continue to file their returns and pay any taxes due as usual. This includes the June 17 deadline for those making a second-quarter estimated tax payment. It also includes the June 17 filing deadline for taxpayers abroad and the June 30 deadline for filing foreign financial account reports FBAR Taxpayers needing to contact the IRS about these or other upcoming returns or payments should be sure to take this Friday’s closure into account.
Because none of the furlough days are considered federal holidays, the shutdown will have no impact on any tax-filing or tax-payment deadlines. The IRS will be unable to accept or acknowledge receipt of electronically-filed returns on any day the agency is shut down.
The only tax-payment deadlines coinciding with any of the furlough days relate to employment and excise tax deposits made by business taxpayers. These deposits must be made through the Treasury Department’s Electronic Federal Tax Payment System (EFTPS), which will operate as usual.
On the other hand, the agency will give taxpayers extra time to comply with a request to provide documents to the IRS. This includes administrative summonses, requests for records in connection with a return examination, review or compliance check, or document requests related to a collection matter. No additional time is given to respond to other agencies or the courts.
Where the last day for responding to an IRS request falls on June 14, the taxpayer will have until Monday, June 17 — the next business day.
Some web-based online tools and phone-based automated services will continue to function this Friday, while others will be shut down. Available services include Withholding Calculator, Order A Transcript, EITC Assistant, Interactive Tax Assistant, Tele-Tax and the Online Look-up Tool for those needing to repay the first-time homebuyer credit. Services not available this Friday include Where’s My Refund? and the Online Payment Agreement. Visit online tools on IRS.gov to learn more about these tools.
The remaining scheduled furlough days are July 5, July 22 and Aug. 30, 2013. If necessary, the IRS may announce one or two additional furlough days.
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Note: Some taxpayer assistance centers will be closed on Monday. Please check the status of your local office before visiting. 
IR-2013-66, July 18, 2013
WASHINGTON — The Internal Revenue Service is cancelling the furlough day scheduled for Monday, July 22 due to its successful ongoing efforts to cut costs.
As a result, IRS offices will be open as usual and IRS employees will be paid for that day. This means that all toll-free services, including the Taxpayer Advocate Service, will follow their regular Monday schedule, as will most of the agency’s taxpayer assistance centers nationwide. Taxpayers should check IRS.gov for days of service and hours as well as services offered at the location they plan to visit.
Taxpayers can often get the tax information they need or resolve a tax problem without having to call or visit an IRS office. A wide variety of web-based online tools and phone-based automated services are available including Where’s My Refund?, the Online Payment Agreement, Withholding Calculator, Order A Transcript, EITC Assistant, Interactive Tax Assistant, Tele-Tax, the Online Look-up Tool for those needing to repay the first-time homebuyer credit and the online preparer tax identification number PTIN system for tax professionals. Visit online tools on IRS.gov to learn more about these tools.
So far, the IRS has taken three furlough days on May 24, June 14 and July 5, due to the budget situation including the sequester. The IRS is considering the status of the scheduled furlough day, Friday, Aug. 30, and will make an appropriate announcement before that date.
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IR-2013-65, July 11, 2013
WASHINGTON — The Internal Revenue Service today reminded Boston area taxpayers and others affected by the April 15 Boston Marathon explosions that their individual income tax returns and tax payments are due Monday, July 15.
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.
The relief gives 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. 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 automatically provided this extension to anyone living in Suffolk County. Eligible taxpayers living outside Suffolk County must have claimed this relief by calling 866-562-5227 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 Monday, July 15.
Taxpayers with questions unrelated to the Boston tragedy should visit IRS.gov, or contact the regular IRS toll-free number at 800-829-1040.
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Update July 16, 2015 — Teletax has been discontinued and is no longer in service.
IR-2013-64, July 3, 2013
WASHINGTON — The Internal Revenue Service today reminded taxpayers that due to the current budget situation, including the sequester, the agency will be shut down on Friday, July 5.
As was the case on May 24 and June 14, the first two furlough days, all IRS operations will again be closed on July 5. This means that all IRS offices, including all toll-free hotlines, the Taxpayer Advocate Service and the agency’s nearly 400 taxpayer assistance centers nationwide, will be closed.
IRS employees will be furloughed without pay. No tax returns will be processed and no compliance-related activities will take place. The IRS noted that taxpayers should continue to file their returns and pay any taxes due as usual. This includes the special July 15 filing and payment deadline for those affected by the Boston Marathon explosions. Taxpayers needing to contact the IRS about this or other upcoming returns or payments should be sure to take this Friday’s closure into account.
Because none of the furlough days are considered federal holidays, the shutdown will have no impact on any tax-filing or tax-payment deadlines. The IRS will be unable to accept or acknowledge receipt of electronically-filed returns on any day the agency is shut down.
The only tax-payment deadlines coinciding with any of the furlough days relate to employment and excise tax deposits made by business taxpayers. These deposits must be made through the Treasury Department’s Electronic Federal Tax Payment System (EFTPS), which will operate as usual.
On the other hand, the agency will give taxpayers extra time to comply with a request to provide documents to the IRS. This includes administrative summonses, requests for records in connection with a return examination, review or compliance check, or document requests related to a collection matter. No additional time is given to respond to other agencies or the courts.
Where the last day for responding to an IRS request falls on July 5, the taxpayer will have until Monday, July 8, the next business day.
Some web-based online tools and phone-based automated services will continue to function this Friday, while others will be shut down. Available services include Withholding Calculator, Order A Transcript, EITC Assistant, Interactive Tax Assistant, Tele-Tax and the Online Look-up Tool for those needing to repay the first-time homebuyer credit. Services not available this Friday include Where’s My Refund?, the Online Payment Agreement and the online preparer tax identification number PTIN system for tax professionals. Visit online tools on IRS.gov to learn more about these tools.
The remaining scheduled furlough days are July 22 and Aug. 30, 2013. If necessary, the IRS may announce one or two additional furlough days.
The IRS will also be closed as scheduled on Thursday for the Fourth of July federal holiday.
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IR-2013-71, Aug. 26, 2013
WASHINGTON — Internal Revenue Service Acting Commissioner Danny Werfel today announced former long-time IRS executive John M. Dalrymple has been named Deputy Commissioner for Services and Enforcement.
"This is a critical leadership position for the IRS touching on everything from taxpayer service to tax enforcement issues,” Werfel said. “During John’s three decades at the IRS, he gained a wealth of first-hand expertise and experience in areas he will be leading. His insight and knowledge of the IRS will be an asset to help keep our core tax operations running smoothly.”
Dalrymple will start his new role on Sept. 16. He previously served as IRS Deputy Commissioner for Operations Support from 2003 to 2006.
As Deputy Commissioner for Services and Enforcement, Dalrymple will provide direction to the four taxpayer-focused IRS operating divisions, including Wage and Investment; Large Business & International; Small Business/Self-Employed and Tax Exempt and Government Entities. He will also oversee the IRS Criminal Investigation Division, Office of Professional Responsibility, Online Services, the Return Preparer Office and IRS Whistleblower Office.
Dalrymple has 31 years experience working at the IRS, including 13 years in the Senior Executive Service. Following his retirement from the IRS in 2006, he became a Director at Deloitte Consulting.
During his IRS career, Dalrymple’s experience covered a variety of enforcement, taxpayer service and support positions. He served as Commissioner of Wage and Investment from 2000 to 2003. He was IRS Chief Operations Officer from 1996 to 2000, and he was a District Director in the IRS North Central District from 1995 to 1996.
He began his career with the IRS as a revenue officer in 1975 and has held management positions in several IRS district offices. Dalrymple is a graduate of the University of Northern Iowa.
The IRS Deputy Commissioner for Services and Enforcement is a career civil service position. The position, along with the Deputy Commissioner for Operations Support, reports directly to the IRS Commissioner.
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IR-2013-70, Aug. 22, 2013
WASHINGTON — The Internal Revenue Service today reminded truckers and other owners of heavy highway vehicles that in most cases, their next federal highway use tax return is due on Tuesday, Sept. 3, 2013.
This year’s Sept. 3 due date, pushed back three days because the normal Aug. 31 deadline falls on a Saturday, generally applies to Form 2290 and the accompanying tax payment for the tax year that begins on July 1, 2013, and ends on June 30, 2014. Returns must be filed and tax payments made by Sept. 3 for vehicles first used on the road during July. For vehicles first used after July, the deadline is the last day of the month following the month of first use.
Though some taxpayers have the option of filing Form 2290 on paper, the IRS encourages all taxpayers to take advantage of the speed and convenience of filing this form electronically and paying any tax due electronically. Taxpayers reporting 25 or more vehicles must e-file. A list of IRS-approved software providers can be found on IRS.gov.
Due to facility maintenance taking place over the Labor Day weekend, the IRS will be unable to accept or acknowledge receipt of any electronically-filed returns from 10 p.m. Eastern Time on Saturday, Aug. 31, to 5:30 a.m. ET on Tuesday, Sept. 3 and should be available for all users at noon on Sept. 3. The IRS asks taxpayers to e-file Form 2290 before 10 p.m. ET on Aug. 31. Paper returns must be mailed and postmarked by midnight on Sept. 3. IRS offices will be closed on Labor Day, Monday, Sept. 2.
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes trucks, truck tractors and buses. Ordinarily, vans, pick-ups and panel trucks are not taxable because they fall below the 55,000-pound threshold. The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply, explained in the instructions to Form 2290.
More information on the impact of the facility maintenance and the federal highway use tax is available at IRS.gov/truckers.
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IR-2013-69, Aug. 19, 2013
WASHINGTON — The Internal Revenue Service today announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).
Financial institutions that must register with the IRS to meet their FATCA obligations can now begin the process of registering by creating an account and providing required information. Financial institutions will also be able to provide required information for their branches of operation and other members of their expanded affiliate groups in which the financial institution is the lead organization.
The registration system, designed to enable secure account management, is a web-based application with around-the-clock availability.
Within a secure environment, the new registration system enables financial institutions to:
establish online accounts;
customize home pages to manage accounts;
designate points of contact to handle registrations;
oversee member and/or branch information; and
receive automatic notifications of status changes.
Financial institutions are encouraged to become familiar with the system, create their online accounts and begin submitting their information. Starting in January 2014, financial institutions will be expected to finalize their registration information by logging into their accounts, making any necessary changes and submitting the information as final.
As registrations are finalized and approved in 2014, registering financial institutions will receive a notice of registration acceptance and will be issued a global intermediary identification number.
The IRS will electronically post the first IRS Foreign Financial Institution (FFI) List in June 2014, and will update the list monthly. To ensure inclusion in the June 2014 IRS FFI List, financial institutions will need to finalize their registrations by April 25, 2014. 
Access to the FATCA registration system and related support information can be found on the FATCA page of IRS.gov.
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Update July 16, 2015 — Teletax has been discontinued and is no longer in service.
Note: Some taxpayer assistance centers will be closed on Friday. Please check the status of your local office before visiting.
IR-2013-68, Aug. 13, 2013
WASHINGTON — The Internal Revenue Service is postponing the furlough day scheduled for Friday, Aug. 30, due to its successful ongoing efforts to cut costs. In early September, the IRS will reevaluate the need for an additional furlough day before the federal fiscal year ends on Sept. 30.
As a result, IRS offices will be open as usual. This means that all toll-free services, including the Taxpayer Advocate Service, will follow their regular Friday schedule, as will many of the agency’s taxpayer assistance centers (TAC) nationwide. However, because help may be limited or unavailable at some locations, the IRS highly recommends taxpayers check IRS.gov for office hours and services offered at the location they plan to visit before making the trip on Aug. 30.
Taxpayers can often get the tax information they need or resolve a tax problem without having to call or visit an IRS office. A wide variety of web-based online tools and phone-based automated services are available including Where’s My Refund?, the Online Payment Agreement, Withholding Calculator, Order A Transcript, EITC Assistant, Interactive Tax Assistant, Tele-Tax, the Online Look-up Tool for those needing to repay the first-time homebuyer credit and the online preparer tax identification number PTIN system for tax professionals. Visit online tools on IRS.gov to learn more about these tools.
So far, the IRS has taken three furlough days on May 24, June 14 and July 5, due to the budget situation including the sequester. Due to vigorous ongoing efforts by IRS employees to cut costs, the agency was able to cancel the scheduled July 22 furlough and is now able to postpone the furlough originally scheduled for Aug. 30.
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IR-2013-67, Aug. 13, 2013
WASHINGTON — The Internal Revenue Service today announced the availability of Statistics of Income—2011, Individual Income Tax Returns (Publication 1304), on irs.gov/taxstats. U.S. taxpayers filed 145.4 million individual income tax returns for tax year 2011. This was up 1.7 percent from 2010.
Also in tax year 2011, the adjusted gross income less deficit reported on those returns totaled $8.4 trillion, a 3.5-percent increase from the prior year.
The report is based on a sample drawn from the 145.4 million individual income tax returns filed for tax year 2011 and provides estimates of sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax and tax payments.
Classifications include tax status, size of adjusted gross income, marital status, age and type of tax computation. A brief text reviews the requirements for filing tax returns, explains the changes in tax law and describes the sample used to produce the report. Publication 1304 is currently available for download at irs.gov/taxstats.
For more information about these data, please write to the Director, Statistics of Income Division, RAS:S, Internal Revenue Service, 1111 Constitution Avenue, K-Room 4122, Washington, DC 20224.
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IR-2013-79, Sept. 30, 2013
WASHINGTON — The Internal Revenue Service announced today that it is waiving certain limitations for projects financed with low-income housing tax credits or exempt facility bonds so that owners and operators of these facilities anywhere in the nation can provide housing to victims of severe storms, flooding, landslides and mudslides in Colorado that began Sept. 11.
Because of the widespread devastation to housing caused by storms and flooding, the IRS will temporarily suspend certain limitations for qualified low-income housing projects that house people displaced by the storms and flooding. The action will expand the availability of housing for disaster victims and their families. Further details are available in Notice 2013-63PDF and Notice 2013-64PDF, posted today on IRS.gov.
The IRS recently announced other relief available to affected taxpayers in the presidentially declared disaster area.
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IR-2013-78, Sept. 27, 2013                                   
WASHINGTON ― The IRS today announced that all empowerment zone designations remain in effect through the end of the year. Empowerment Zones are certain urban and rural areas where employers and other taxpayers qualify for special tax incentives.
In May, the IRS issued Notice 2013-38PDF to address the relevant provision of the American Taxpayer Relief Act of 2012. Notice 2013-38 provided that any nomination for an empowerment zone in effect on Dec. 31, 2009, will have a new termination date of Dec. 31, 2013, unless the governing state or municipality declined the extension in a notification to the IRS. The deadline for notification was July 29, 2013, and no state or municipality contacted the IRS to decline the extension. Therefore, all empowerment zone designations in effect on Dec. 31, 2009, remain in effect through Dec. 31, 2013.
Empowerment Zones were created by legislation enacted in 1993, and most zones had an expiration date of Dec. 31, 2009. Subsequent legislation extended the expiration dates to Dec. 31, 2011, and then Dec. 31, 2013.
The American Taxpayer Relief Act of 2012 did not provide for the extension of the designation for the District of Columbia enterprise zone, and therefore that designation ended on Dec. 31, 2011. 
For more information and complete lists of empowerment zone locations, see Form 8844, Empowerment Zone Employment Credit.
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IR-2013-76, Sept. 17, 2013
WASHINGTON — The Internal Revenue Service today announced that its Office of Professional Responsibility (OPR) has prevailed in seeking the disbarment of David O. Christensen after he was convicted of theft for misappropriating funds as the conservator of his daughter’s trust account. Christensen’s CPA licenses in Washington and Oregon were revoked previously as a result of his conviction.
In a Final Agency Decision the Administrative Law Judge (ALJ) declined to carve out a request by Christensen for limited practice as a tax return preparer, and instead, disbarred him from all practice before the IRS finding that Christensen’s conviction for theft, and the revocation of his CPA licenses, constituted disreputable conduct under Circular 230. Christensen had argued that he should be permitted to continue to prepare tax returns because his theft conviction resulted from a family matter that had nothing to do with his tax return preparation practice before the IRS. 
"OPR strives to protect the integrity of the tax system from unscrupulous and incompetent practitioners regardless of how those traits become known,” said Karen L. Hawkins, Director of OPR.
Agreeing with OPR’s proposed sanction, the ALJ held the seriousness of Christensen’s offense warranted disbarment from practicing before the IRS finding that the “Respondent has displayed a lack of integrity, including in his testimony at trial, in attempting to distinguish his professional actions from his ‘father-daughter’ relationship.”
Christensen is prohibited from any practice (including tax return preparation) before the IRS for a five year period.
The text of the ALJ Final Agency DecisionPDF can be found on IRS.gov.
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Corrected Oct. 28, 2013 to adjust the counties qualified for tax relief to Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld. 
Updated Sept. 23, 2013 to add Logan and Arapahoe counties.
Updated Sept. 20, 2013 to add Clear Creek, El Paso and Jefferson counties.
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IR-2013-75, Sept. 16, 2013
WASHINGTON — The Internal Revenue Service is providing tax relief to individual and business taxpayers impacted by severe storms, flooding, landslides and mudslides in Colorado.
The IRS announced today that certain taxpayers in the counties of Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld will receive tax relief, and other locations may be added in coming days following additional damage assessments by the Federal Emergency Management Agency (FEMA).
The tax relief postpones certain tax filing and payment deadlines to Dec. 2, 2013. It includes corporations and businesses that previously obtained an extension until Sept. 16, 2013, to file their 2012 returns and individuals and businesses that received a similar extension until Oct. 15. It also includes the estimated tax payment for the third quarter of 2013, which would normally be due Sept. 16.
The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.
Practitioners located in the covered disaster area who maintain records necessary to meet a filing or payment deadline for multiple taxpayers outside the disaster area may contact the IRS to identify such clients using the procedures described on the IRS website.
Full details, including information on how to claim a disaster loss by amending a prior-year tax return, can be found in IRS.gov. The IRS encourages taxpayers and tax practitioners to monitor the Tax Relief in Disaster Situations in IRS.gov for updates.
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IR-2013-74, Sept. 5, 2013  
WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Oct. 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 July 2013 to take effect Aug. 1, 2013, based on daily compounding.
Revenue Ruling 2013-16PDF was also released today and will appear in the Internal Revenue Bulletin 2013-40 dated Sept. 30, 2013.
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IR-2013-87, Oct. 31, 2013
WASHINGTON — For tax year 2014, the Internal Revenue Service announced today annual inflation adjustments for more than 40 tax provisions, including the tax rate schedules, and other tax changes. Revenue Procedure 2013-35 provides details about these annual adjustments.
The tax items for tax year 2014 of greatest interest to most taxpayers include the following dollar amounts.
The tax rate of 39.6 percent affects singles whose income exceeds $406,750 ($457,600 for married taxpayers filing a joint return), up from $400,000 and $450,000, respectively. The other marginal rates – 10, 15, 25, 28, 33 and 35 percent – and the related income tax thresholds are described in the revenue procedure.
The standard deduction rises to $6,200 for singles and married persons filing separate returns and $12,400 for married couples filing jointly, up from $6,100 and $12,200, respectively, for tax year 2013. The standard deduction for heads of household rises to $9,100, up from $8,950.
The limitation for itemized deductions claimed on tax year 2014 returns of individuals begins with incomes of $254,200 or more ($305,050 for married couples filing jointly).
The personal exemption rises to $3,950, up from the 2013 exemption of $3,900. However, the exemption is subject to a phase-out that begins with adjusted gross incomes of $254,200 ($305,050 for married couples filing jointly). It phases out completely at $376,700 ($427,550 for married couples filing jointly.)
The Alternative Minimum Tax exemption amount for tax year 2014 is $52,800 ($82,100, for married couples filing jointly). The 2013 exemption amount was $51,900 ($80,800 for married couples filing jointly).
The maximum Earned Income Credit amount is $6,143 for taxpayers filing jointly who have 3 or more qualifying children, up from a total of $6,044 for tax year 2013. The revenue procedure has a table providing maximum credit amounts for other categories, income thresholds and phaseouts.
Estates of decedents who die during 2014 have a basic exclusion amount of $5,340,000, up from a total of $5,250,000 for estates of decedents who died in 2013.
The annual exclusion for gifts remains at $14,000 for 2014.
The annual dollar limit on employee contributions to employer-sponsored healthcare flexible spending arrangements (FSA) remains unchanged at $2,500.
The foreign earned income exclusion rises to $99,200 for tax year 2014, up from $97,600, for 2013.
The small employer health insurance credit provides that the maximum credit is phased out based on the employer’s number of full-time equivalent employees in excess of 10 and the employer’s average annual wages in excess of $25,400 for tax year 2014, up from $25,000 for 2013.
Details on these inflation adjustments and others not listed in this release can be found in Revenue Procedure 2013-35, which will be published in Internal Revenue Bulletin 2013-47 on Nov. 18, 2013.
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IR-2013-85, Oct. 31, 2013
WASHINGTON — The Internal Revenue Service today reminded the nation’s almost 690,000 federal tax return preparers that they must renew their Preparer Tax Identification Numbers (PTINs) for 2014. All current PTINs will expire on Dec. 31, 2013.
Anyone who, for compensation, prepares or helps prepare any federal return or claim for refund must have a valid PTIN from the IRS. The PTIN must be used as the identifying number on returns prepared.
“We ask that you renew your PTIN as soon as possible to avoid a last-minute rush. It’s easy to let this slip as the holiday season approaches,” said Carol A. Campbell, Director, IRS Return Preparer Office.
The PTIN system is ready to accept applications for 2014.
For those who already have a 2013 PTIN, the renewal process can be completed online and only takes a few moments. The renewal fee is $63. If you can’t remember your user ID and password, there are online tools to assist you. Preparers can get started at /ptin.
If you are registering for the first time, the PTIN application fee is $64.25 and the process may also be completed online.
Form W-12PDF, IRS Paid Preparer Tax Identification Number Application and Renewal, is available for paper applications and renewals, but takes four to six weeks to process. Failure to have and use a valid PTIN may result in penalties. All enrolled agents, regardless of whether they prepare returns, must have a PTIN in order to maintain their status.
There have been a number of enhancements to the online PTIN system since last year. They include:
The fully functional "Manage My Account" tool allowing preparers to self-correct almost any field at any time (including professional credentials). Previously, most changes had to be made during renewal. A phone call was required for users to make changes during the rest of the year. However, for security reasons, name changes still require written documentation.
Preparers can now view completed continuing education programs reported by IRS-approved providers beginning with 2013 courses. Providers report completed CE programs to the IRS based on your PTIN number. Enrolled agents must have a minimum of 16 CE hours annually and a total of 72 hours every  three years. Others can also view voluntary programs completed. If something is missing, contact your provider directly as we only display what providers send to us.
Planning to take a year off for any reason? A new function allows certain preparers to inactivate their PTINs voluntarily and then reactivate the same number when they return to work. This is only for those preparers who plan to take a full year off. If you are paid to prepare tax returns during any part of a year, you must have a valid PTIN. Note: Enrolled agents must maintain a valid PTIN each year in order to maintain their EA credential and therefore are not eligible to inactivate their PTIN.
For more information about requirements for federal tax professionals and access to the online PTIN system, go to /for-Tax-Pros. 
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IR-2013-83, Oct. 23, 2013
WASHINGTON ― Internal Revenue Service Acting Commissioner Danny Werfel today announced that Peggy Sherry, a top official at the U.S. Department of Homeland Security (DHS), has been named the next IRS Deputy Commissioner for Operations Support.
“Peggy brings a strong track record and a diverse set of skills that will help her with this critical IRS leadership position,” Werfel said. “Her expertise inside different government agencies on a wide portfolio of projects, coupled with her background in accounting, will work well heading the Operations Support organization.”
Sherry, who starts in her new role on Nov. 4, will replace the current Deputy Commissioner for Operations Support, Beth Tucker, who retired from the IRS at the end of September.
As Deputy Commissioner for Operations Support, Sherry will direct IRS’ support-focused functions, which encompass about 11,500 employees and include: the Chief Financial Officer; Human Capital Office; Information Technology; Privacy, Governmental Liaison and Disclosure, which oversees  protecting sensitive taxpayer information; and Agency-Wide Shared Services, which comprises procurement, real estate, physical security and employee assistance.
Sherry has served as the Chief Financial Officer at DHS since April 2012, and was Acting CFO and Deputy CFO at DHS from 2008 to 2012. She formerly served as Deputy CFO and Financial Reports Supervisor for the U.S. Holocaust Memorial Museum and as an Assistant Director at the U.S. Government Accountability Office.
The IRS Deputy Commissioner for Operations Support is a career civil service position. The position, along with the Deputy Commissioner for Services and Enforcement, are the top two positions at the IRS under the IRS Commissioner.
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IR-2013-81, Oct. 18, 2013
WASHINGTON — Farmers and ranchers who previously were forced to sell livestock due to drought, like the drought currently affecting much of the nation, have an extended period of time in which to replace the livestock and defer tax on any gains from the forced sales, the Internal Revenue Service announced today.
Farmers and ranchers who, due to drought, sell more livestock than they normally would may defer tax on the extra gains from those sales. To qualify, the livestock generally must be replaced within a four-year period. The IRS is authorized to extend this period if the drought continues.
The one-year extension of the replacement period announced today generally applies to capital gains realized by eligible farmers and ranchers on sales of livestock held for draft, dairy or breeding purposes due to drought. Sales of other livestock, such as those raised for slaughter or held for sporting purposes, and poultry are not eligible.
The IRS is providing this relief to any farm located in a county, parish, city, borough, census area or district, listed as suffering exceptional, extreme or severe drought conditions by the National Drought Mitigation Center (NDMC), during any weekly period between Sept. 1, 2012, and Aug. 31, 2013. All or part of 38 states are listed. Any county contiguous to a county listed by the NDMC also qualifies for this relief.
As a result, farmers and ranchers in these areas whose drought sale replacement period was scheduled to expire at the end of this tax year, Dec. 31, 2013, in most cases, will now have until the end of their next tax year. Because the normal drought sale replacement period is four years, this extension immediately impacts drought sales that occurred during 2009. But because of previous drought-related extensions affecting some of these localities, the replacement periods for some drought sales before 2009 are also affected. Additional extensions will be granted if severe drought conditions persist.
Details on this relief, including a list of NDMC-designated counties, are available in Notice 2013-62PDF, posted today on IRS.gov. Details on reporting drought sales and other farm-related tax issues can be found in Publication 225PDF, Farmer’s Tax Guide, also available on the IRS web site.
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IR-2013-91, Nov. 20, 2013
WASHINGTON — The Internal Revenue Service Advisory Council (IRSAC) today released its annual report featuring recommendations on a wide range of tax administration matters.
“Members of IRSAC devote significant amounts of their own time to provide us with valuable feedback regarding current issues of tax administration,” said Acting IRS Commissioner Danny Werfel. “We appreciate their important contribution.”
IRSAC is an advisory group to the entire agency. IRSAC’s primary purpose is to provide an organized public forum for senior IRS executives and representatives of the public to discuss relevant tax issues. The advisory group held a public meeting in Washington, D.C., today.
Based on its findings and discussions, IRSAC made several recommendations on a broad array of issues and concerns including:
The IRS needs sufficient funding to operate efficiently, provide timely and useful guidance to taxpayers and enforce current Law, so that respect for our voluntary tax system is maintained
The IRS should continue to expand voluntary correction programs to facilitate taxpayers self-reporting prior year non-compliance
Reducing Processing time for Form 2848, Power of Attorney and Declaration of Representative
Review the Transcript Request Policy for the Practitioner Priority Service (PPS) Toll-Free Line
Risk Assessing Large Taxpayers
Schedule M-3, Net Operating (Loss) Reconciliation for Corporations with Total assets with $10 million or more
Strategies to Increase use of On-line Payment Agreements
Modifications to Notice CP2030
Guidance to Practitioners regarding Professional Obligations
Treasury Circular 230 Enrollment of Former Internal Revenue Service Employees
IRSAC is administered by the National Public Liaison Office of the IRS. IRSAC draws its members from the tax professional community and members of academia. Today’s meeting is being held at the Melrose Hotel, 2430 Pennsylvania Ave, NW, Washington, DC.
The 2013 report can be found on IRS.gov
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IR-2013-90, Nov. 15, 2013
WASHINGTON ― The Internal Revenue Service today issued a consumer alert about possible scams taking place in the wake of Typhoon Haiyan. On Nov. 8, 2013, Typhoon Haiyan — known as Yolanda in the Philippines — made landfall in the central Philippines, bringing strong winds and heavy rains that have resulted in flooding, landslides, and widespread damage.
Following major disasters, it is common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Such fraudulent schemes may involve contact by telephone, social media, email or in-person solicitations.
The IRS cautions people wishing to make disaster-related charitable donations to avoid scam artists by following these tips:
To help disaster victims, donate to recognized charities. 
	 
Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. The IRS website at IRS.gov has a search feature, Exempt Organizations Select Check, through which people may find legitimate, qualified charities; donations to these charities may be tax-deductible. Legitimate charities may also be found on the Federal Emergency Management Agency (FEMA) website at fema.gov.
	 
Don’t give out personal financial information — such as Social Security numbers or credit card and bank account numbers and passwords — to anyone who solicits a contribution from you. Scam artists may use this information to steal your identity and money.
	 
Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.
	 
If you plan to make a contribution for which you would like to claim a deduction, see IRS Publication 526, Charitable Contributions, to read about the kinds of organizations that can receive deductible contributions.
Bogus websites may solicit funds for disaster victims. Such fraudulent sites frequently mimic the sites of, or use names similar to, legitimate charities, or claim to be affiliated with legitimate charities in order to persuade members of the public to send money or provide personal financial information that can be used to steal identities or financial resources. Additionally, scammers often send email that steers the recipient to bogus websites that appear to be affiliated with legitimate charitable causes.
Taxpayers suspecting disaster-related frauds should visit IRS.gov and search for the keywords “Report Phishing.” More information about tax scams and schemes may be found at IRS.gov using the keywords “scams and schemes.” 
Related Item: 
Disaster Relief Resources for Charities and Contributors
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IR-2013-89, Nov. 8, 2013
Washington ― The IRS today reminds tax professionals that they can earn continuing professional education credits online through seminars filmed at the 2013 IRS Nationwide Tax Forums. The 14 self-study seminars are now available on the IRS Nationwide Tax Forums Online (NTFO) site. Self-study seminars provide information to students using interactive videos, PowerPoint slides and transcripts.
The 2013 NTFO seminars cover many topics of interest to tax professionals including the following subjects:
tax law updates,
Treasury Circular No. 230 overview,
child-related tax benefits,
retirement plan loans and hardship distributions,
and updates to the Form 706.
To earn CPE credit, users must create an account, answer review questions after viewing each chapter, and pass a short test at the end of the seminar. NTFO is registered with the IRS Return Preparer Office and the National Association of State Boards of Accountancy (NASBA) as a qualified sponsor of continuing professional education (CPE). For a fee, Enrolled Agents and CPAs taking NTFO seminars can earn CPE credit.
NTFO seminars can also be audited for free. Users who choose to audit seminars will not have access to the review questions or final examination and will not receive credit for the seminar.
In addition to the recently-added seminars, NTFO offers many other seminars from prior-year IRS Nationwide Tax Forums from 2009 through 2012.
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Update Oct. 28, 2014 — The Alternative Dispute Resolution web page has been replaced by the Appeals Mediation Programs page. 
IR-2013-88, Nov. 6, 2013
WASHINGTON — The Internal Revenue Service today announced the nationwide rollout of a streamlined program designed to enable small businesses under audit to more quickly settle their differences with the IRS.
The Fast Track Settlement (FTS) program is designed to help small businesses and self-employed individuals who are under examination by the Small Business/Self Employed (SB/SE) Division of the IRS. Modeled on a similar program long available to large and mid-size businesses (those with more than $10 million in assets), FTS uses alternative dispute resolution techniques to help taxpayers save time and avoid a formal administrative appeal or lengthy litigation. As a result, audit issues can usually be resolved within 60 days, rather than months or years. Plus, taxpayers choosing this option lose none of their rights because they still have the right to appeal even if the FTS process is unsuccessful.  
Jointly administered by SB/SE and the IRS Appeals office, FTS is designed to expedite case resolution. Under FTS, taxpayers under examination with issues in dispute work directly with IRS representatives from SB/SE’s Examination Division and Appeals to resolve those issues, with the Appeals representative typically serving as mediator.
The taxpayer or the IRS examination representative may initiate Fast Track for eligible cases, usually before a 30-day letter is issued. The goal is to complete cases within 60 days of acceptance of the application in Appeals.
SB/SE originally launched FTS as a pilot program in September 2006. For more information on taking advantage of the Fast Track Settlement program, please view the short FTS video. Additional background is available on IRS.gov on the Alternative Dispute Resolution web page and in IRS Announcement 2011-05.
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IR-2013-102, Dec. 23, 2013
WASHINGTON — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.
Publication 17, Your Federal Income Tax, features details on taking advantage of a wide range of tax-saving opportunities, such as the American Opportunity Tax Credit for parents and college students, and the Child Tax Credit and Earned Income Tax Credit for low- and moderate-income workers. It also features a rundown on tax changes for 2013 including information on revised tax rates and new limits on various tax benefits for some taxpayers.  This useful 292-page guide also provides thousands of interactive links to help taxpayers quickly get answers to their questions.
Publication 17 has been published annually by the IRS since the 1940s and has been available on the IRS web site since 1996. As in prior years, this publication is packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and using IRAs to save for retirement.
Besides Publication 17, IRS.gov offers many other helpful resources for those doing year-end tax planning. Many 2013 forms are already posted, and updated versions of other forms, instructions and publications are being posted almost every day. Forms already available include Form 1040 and short Forms 1040A and1040EZ.
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IR-2013-101, Dec. 23, 2013
WASHINGTON — The Internal Revenue Service today reminded professional tax return preparers to renew their Preparer Tax Identification Numbers (PTINs) if they plan to prepare returns in 2014. Current PTINs expire Dec. 31, 2013.
Anyone who prepares or helps prepare all or substantially all of a federal tax return, claim for refund or other federal forms for compensation must have a valid PTIN. All enrolled agents also must have a PTIN. Tax professionals can obtain or renew their PTINs at /ptin.
Those renewing their PTINs can complete the process in about 15 minutes. The renewal fee is $63. Tools are available to assist any preparers who have forgotten their user name, password or email address.
New tax return preparers who are obtaining a first-time PTIN must create an online PTIN account as a first step and then follow directions to obtain a PTIN. Their fee is $64.25.
The annual PTIN requirement is part of the IRS’s ongoing effort to enhance tax administration and improve services to taxpayers.
There are approximately 700,000 tax preparers with 2013 PTINs. More than 400,000 have already renewed their PTIN, plus more than 25,000 have obtained a first-time PTIN for 2014.
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