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SOI Tax Stats – Corporation Source Book: U.S. Total and Sectors Listing

April 16, 2014 Comments off

SOI Tax Stats – Corporation Source Book: U.S. Total and Sectors Listing
Source: Internal Revenue Service

The 2011 Corporation Source Book is now available on the IRS Tax Stats Webpages. This publication presents balance sheet, income statement, tax, and other selected items, by size of total assets for all returns with and without net income, and returns with net income only. Data tables are available by industrial groupings based upon the North American Industry Classification System (NAICS). Separate data tables are available for S corporations at the highest level of industry groupings. The Source Book contains over 700 Excel tables in separately grouped zip files.

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Millions of Dollars in Potentially Improper Claims for the Qualified Retirement Savings Contributions Credit Are Not Pursued

April 10, 2014 Comments off

Millions of Dollars in Potentially Improper Claims for the Qualified Retirement Savings Contributions Credit Are Not Pursued (PDF)
Source: Treasury Inspector General for Tax Administration

For Tax Year 2011, TIGTA determined that taxpayers potentially made approximately $53 million in improper claims for contributions made to a qualifying retirement account. Based on a comparison with third party data, these claims appear to be potentially either false or overstated. In the future, if the IRS identifies and addresses taxpayers who are potentially ineligible to receive the saver’s credit, it could recover approximately $264 million over five years.

IRS — Improvement Is Needed to Better Enable Frontline Employee Identification of Potentially Dangerous and Caution Upon Contact Designations

March 28, 2014 Comments off

Improvement Is Needed to Better Enable Frontline Employee Identification of Potentially Dangerous and Caution Upon Contact Designations
Source: Treasury Inspector General for Tax Administration

IMPACT ON TAXPAYERS
The IRS has approximately 25,000 employees who have direct contact with taxpayers and their representatives (hereafter referred to as frontline employees). The safety of its employees is a top priority for the IRS. As such, the IRS has programs to help protect employees when interacting with individuals who are known to be violent, abusive, or pose some other type of danger. Examples include the Potentially Dangerous Taxpayer (PDT) and Caution Upon Contact (CAU) programs.

WHY TIGTA DID THE AUDIT
This audit was initiated in response to a Treasury Inspector General for Tax Administration Office of Investigations referral that identified paid tax return preparers who may pose a threat to IRS employees conducting official business. Frontline IRS employees can be exposed to many difficult, threatening, and dangerous situations. The overall objective of this review was to determine the adequacy of processes and procedures for employees who have direct contact with taxpayer representatives to identify those representatives who are designated as potentially dangerous or who need to be approached with caution upon contact.

WHAT TIGTA FOUND
The IRS has not developed sufficient procedures to enable frontline employees to readily identify whether a taxpayer representative has been designated as PDT or CAU. While a frontline employee can research an individual’s tax account for the PDT or CAU designation using the individual’s Social Security Number (SSN), the employee typically does not have a taxpayer representative’s SSN. The employee generally must search for the representative’s tax account using the representative’s name. Without the SSN, the employee is unable to definitively identify and examine the representative’s tax account for a PDT or CAU indicator.

As of August 29, 2013, the IRS designated 84 taxpayer representatives with a PDT or CAU indicator. Although this number is a small percentage of the 2.3 million representatives in the Centralized Authorization File, the safety of frontline employees, others working in the same facilities, and taxpayers is at risk when these employees unknowingly meet with potentially dangerous taxpayer representatives. IRS employees reported four incidents of physical assault by taxpayer representatives in Calendar Years 2010 through 2012. The IRS agreed that even one assault is one too many.

WHAT TIGTA RECOMMENDED
TIGTA recommended that the Deputy Commissioner for Services and Enforcement: 1) develop a process to enable frontline employees to readily access information that identifies whether a taxpayer representative has been designated as a PDT or CAU; and 2) ensure that internal guidance is updated with procedures to research taxpayer representative designations and that outreach and training is performed to ensure that frontline employees are knowledgeable of the revised process.

IRS management’s response to the report states that they believe their current procedures are appropriate to ensure the safety of employees. However, TIGTA remains concerned that frontline employees do not have a process to readily identify whether a taxpayer representative has been designated as PDT or CAU.

IRS Releases FY 2013 Data Book

March 27, 2014 Comments off

IRS Releases FY 2013 Data Book
Source: Internal Revenue Service

The Internal Revenue Service today released the 2013 IRS Data Book, a snapshot of agency activities for the fiscal year.
The report describes activities conducted by the IRS from Oct. 1, 2012, to Sept. 30, 2013, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others.

During fiscal year 2013, the IRS collected almost $2.9 trillion in federal revenue and processed 240 million returns, of which 151 million were filed electronically. Out of the 146 million individual income tax returns filed, almost 83 percent were e-filed. More than 118 million individual income tax return filers received a tax refund, which totaled almost $312.8 billion. On average, the IRS spent 41 cents to collect $100 in tax revenue during the fiscal year, matching low-cost results for 2008 and 2001.

The IRS examined just under one percent of all tax returns filed and about one percent of all individual income tax returns during fiscal year 2013. Of the 1.4 million individual tax returns examined, over 39,000 resulted in additional refunds. The IRS provided taxpayer assistance through 456 million visits to IRS.gov and assisted almost 91 million taxpayers through its toll-free telephone helpline or at walk-in sites.

IRS Notice 2014-21 (FAQ on tax treatment of virtual currency)

March 25, 2014 Comments off

IRS Notice 2014-21 (PDF)
Source: Internal Revenue Service

For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency.

Internal Revenue Service’s Executive Long-Term Taxable Travel

February 24, 2014 Comments off

Internal Revenue Service’s Executive Long-Term Taxable Travel (PDF)
Source: Treasury Inspector General for Tax Administration

We reviewed the travel records for 31 executives, less than 10 percent of the IRS executives employed, to determine whether their travel appeared to be properly classified as taxable or nontaxable. We found that the tax classification of travel for nine executives appeared to be incorrect based on their travel patterns and the IRS’s validation, and for three executives, the classification was not made in a timely manner as required by Internal Revenue Manual 1.32.11.9, Taxable Travel Reimbursement. 9 Consequently, not all executives who were in a LTTT status were correctly and/or timely classified as such; therefore, the IRS did not withhold the appropriate amount of taxes on the travel reimbursements paid to some executives.

Without an effective periodic assessment and management review of the executives’ travel activities, the IRS cannot verify that its executives’ travel expenses are properly classified as LTTT when they should be. The inaccurate reporting of the LTTT resulted in the executives’ potentially underreporting income, Federal, State, Medicare, and Federal Insurance Contributions Act taxes.

IRS — Quarterly Publication of Individuals Who Have Chosen To Expatriate

February 12, 2014 Comments off

Quarterly Publication of Individuals Who Have Chosen To Expatriate (PDF)
Source: Internal Revenue Service (via Federal Register)

This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2013. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.

National Taxpayer Advocate’s (NTA) Annual Report to Congress 2013

January 13, 2014 Comments off

National Taxpayer Advocate’s (NTA) Annual Report to Congress 2013
Source: Taxpayer Advocate Service (IRS)

National Taxpayer Advocate Nina E. Olson today released her 2013 annual report to Congress, urging the Internal Revenue Service to adopt a comprehensive Taxpayer Bill of Rights – a step she said would increase trust in the agency and, more generally, strengthen its ability to serve taxpayers and collect tax. The Advocate also expressed deep concern that the IRS is not adequately funded to serve taxpayers, pointing out that the IRS annually receives more than 100 million telephone calls from taxpayers and that, in fiscal year 2013, the IRS could only answer 61 percent of calls from taxpayers seeking to speak with an IRS customer service representative.

IRS Vendors Owe Hundreds Of Millions Of Dollars In Federal Tax Debt

December 24, 2013 Comments off

IRS Vendors Owe Hundreds Of Millions Of Dollars In Federal Tax Debt
Source: Treasury Inspector General for Tax Administration

More than 1,100 vendors doing business with the Internal Revenue Service (IRS) owe a combined $589 million in Federal tax debt, according to a new report publicly released today by the Treasury Inspector General for Tax Administration (TIGTA).

Federal law generally prohibits agencies from contracting with businesses that have unpaid Federal tax liabilities.

TIGTA reviewed the IRS’s controls over the integrity and validity of vendors receiving payments from the IRS, including the vendor’s tax compliance and suspension and debarment status. TIGTA also reviewed controls over the IRS’s Vendor Master File (VMF), which contains information about vendors that enables them to do business with the IRS.

The vast majority of vendors that conduct business with the IRS meet their Federal tax obligations. However, TIGTA found that 1,168 IRS vendors (7 percent) had a combined $589 million of Federal tax debt as of July 2012, the most recent data for which information was available at the time TIGTA conducted the review. Few of the vendors had a current tax payment plan.

More than 122 million Returns e-Filed in 2013

December 5, 2013 Comments off

More than 122 million Returns e-Filed in 2013
Source: Internal Revenue Service

The Internal Revenue Service today announced a milestone for IRS e-file – more than 122 million returns were e-filed during 2013. The statistics provided today contain complete e-file totals for 2013.

This year, the IRS received more than 45.2 million returns from those who prepared and e-filed their own returns on home computers, up from 43.2 million a year earlier, an increase of 4.6 percent. E-filed returns from tax professionals increased slightly, totaling more than 77 million returns. Whether they are self prepared or prepared by a tax return preparer, 91 percent of all tax returns filed by individuals are prepared on computers using tax preparation software, which improves the accuracy of those returns.

The IRS Needs to Improve Its Procedures to Ensure That Taxpayers Can Successfully Access Their Tax Account Information Online in a Secure Manner

December 5, 2013 Comments off

The IRS Needs to Improve Its Procedures to Ensure That Taxpayers Can Successfully Access Their Tax Account Information Online in a Secure Manner
Source: Treasury Inspector General for Tax Administration

The IRS should develop better procedures to provide taxpayers with secure online access to their tax account information. This is the finding of a new audit report issued today by the Treasury Inspector General for Tax Administration (TIGTA).

The IRS Restructuring and Reform Act of 1998 (RRA 98) requires the IRS to develop procedures to allow taxpayers filing returns electronically to review their accounts online. Since the enactment of this legislation, the IRS initiated the My IRS Account project to provide taxpayers with an online system to view, access, update, and manage their tax account. After 32 months of development and approximately $10 million in expenditures, the project was cancelled due to an ineffective enterprise-wide eAuthentication solution. eAuthentication is the process of establishing and verifying user identities electronically to a system.

TIGTA conducted this audit at the request of the IRS Oversight Board and found that none of the current applications that the IRS has developed and implemented met the intent of RRA 98. These applications only allow taxpayers to view a limited portion of their tax account information or to request tax transcripts be sent to certain lending institutions electronically. The IRS is planning to deploy the Get Transcript application in January 2014 and will enable taxpayers to access their tax account to obtain transcript information via the Internet.

TIGTA also determined that the IRS successfully deployed an eAuthentication solution for applications already deployed. However, the IRS has not completed required capacity testing to ensure the online applications can support the expected number of users. TIGTA also noted that cost information for the project was not readily obtainable for project management.

Improvements Needed to ACA Health Care Premium Tax Credit Project

December 5, 2013 Comments off

Improvements Needed to ACA Health Care Premium Tax Credit Project
Source: Treasury Inspector General for Tax Administration

The Internal Revenue Service (IRS) needs to strengthen systems development controls for the Premium Tax Credit (PTC) Project, the Treasury Inspector General for Tax Administration (TIGTA) concludes in a new report publicly released today.

The PTC is part of the Affordable Care Act (ACA). Beginning January 2014, eligible taxpayers who purchase health insurance through the Health Insurance Marketplace (an Exchange) may qualify for and request a refundable tax credit (the PTC) to assist with paying their health insurance premium. The credit is claimed on the taxpayer’s Federal tax return at the end of each coverage year. Because it is a refundable credit, taxpayers who have little or no income tax liability can still benefit. The PTC can also be paid in advance to a taxpayer’s health insurance provider to help cover the cost of premiums. This credit is referred to as the Advanced Premium Tax Credit (APTC).

The IRS’s implementation plan for ACA Exchange provisions includes providing information that will support the Department of Health and Human Services and the Exchanges in three main areas: eligibility and enrollment; developing calculations for the maximum APTC; and reconciling PTCs with reported taxable income.

TIGTA reviewed whether the IRS is adequately managing systems development risks for the PTC Project. TIGTA evaluated the IRS’s key management controls and processes for risk management, requirements and change management, testing, security, and fraud detection for the PTC Project.

TIGTA found that the IRS has completed development and testing of the software used to calculate the Advanced Premium Tax Credit and the Remainder Benchmark Household Contribution (RBHC) which is the household’s contribution towards the monthly insurance premium.

In addition, the IRS developed a process to verify the accuracy of the PTC calculations. Based on an analysis of IRS test cases for the software, TIGTA was able to replicate the IRS’s results showing that the software accurately calculated the maximum APTC and RBHC amounts for eight specific test cases within the IRS test environment. While the IRS was able to accurately calculate the maximum APTC amounts within the software testing environment, TIGTA was unable to assess the software’s full operational capabilities based on the test cases.

New From the GAO

September 26, 2013 Comments off

New GAO Reports and Testimonies
Source: Government Accountability Office

Reports

1. Federal Information Security: Mixed Progress in Implementing Program Components; Improved Metrics Needed to Measure Effectiveness. GAO-13-776, September 26.
http://www.gao.gov/products/GAO-13-776
Highlights - http://www.gao.gov/assets/660/658202.pdf

2. Public Transit: Transit Agencies’ Use of Contracting to Provide Service. GAO-13-782, September 26.
http://www.gao.gov/products/GAO-13-782
Highlights - http://www.gao.gov/assets/660/658172.pdf

Related Product

Public Transit: Survey of Public Transit Agency Officials on Contracting Out Public Transit Operations and Other Services. GAO-13-824SP, September 26.
http://www.gao.gov/products/GAO-13-824SP

3. Prepositioned Stocks: Inconsistencies in DOD’s Annual Report Underscore the Need for Overarching Strategic Guidance and Joint Oversight. GAO-13-790, September 26.
http://www.gao.gov/products/GAO-13-790
Highlights - http://www.gao.gov/assets/660/658200.pdf

4. Defense Acquisitions: Navy Strategy for Unmanned Carrier-Based Aircraft System Defers Key Oversight Mechanisms. GAO-13-833, September 26.
http://www.gao.gov/products/GAO-13-833
Highlights - http://www.gao.gov/assets/660/658237.pdf

5. IRS 2014 Budget: Improvements Made to Budget Request and Cost Estimate, but Further Actions Needed. GAO-13-835, September 26.
http://www.gao.gov/products/GAO-13-835
Highlights - http://www.gao.gov/assets/660/658224.pdf

6. U.S. Postal Service: Information on Workforce Injuries Arising During Mail Delivery. GAO-13-847R, September 26.
http://www.gao.gov/products/GAO-13-847R

Testimonies

1. U.S. Postal Service: Health and Pension Benefits Proposals Involve Trade-offs, by Frank Todisco, chief actuary, applied research and methods, and John E. Dicken, director, health care, before the Senate Committee on Homeland Security and Governmental Affairs. GAO-13-872T, September 26.
http://www.gao.gov/products/GAO-13-872T
Highlights - http://www.gao.gov/assets/660/658180.pdf

2. Border Security: Additional Actions Needed to Improve Planning for a Biometric Air Exit System, by Rebecca Gambler, director, homeland security and justice, before the Subcommittee on Border and Maritime Security, House Committee on Homeland Security. GAO-13-853T, September 26.
http://www.gao.gov/products/GAO-13-853T

SOI Tax Statistics — Private Foundations, Tax Year 2010

September 11, 2013 Comments off

SOI Tax Statistics — Private Foundations, Tax Year 2010
Source: Internal Revenue Service

Microdata files and tables based on Tax Year 2010 Forms 990-PF, Return of Private Foundation, sampled for the annual study of private foundations and charitable trusts are now available. The microdata records contain information on balance sheets and income statements for each organization, as well as weights used to create population estimates. The tables include estimates for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution requirements for these organizations. Statistics are classified by organization type, operating and grantmaking status, and size of fair market value of total assets.

SOI Tax Stats – Charities & Other Tax-Exempt Organizations Statistics

August 20, 2013 Comments off

SOI Tax Stats – Charities & Other Tax-Exempt Organizations Statistics
Source: Internal Revenue Service

Four tables containing data from SOI’s Tax Year 2010 study of tax-exempt organizations (excluding private foundations) are now available on the Tax Stats Web pages. The tables contain balance sheet, income statement, and functional expense data from Forms 990 and 990-EZ filed by organizations exempt under Internal Revenue Code Sections 501(c)(3) through (c)(9). Data are classified by total end-of-year assets and IRC Section. Microdata and documentation from the SOI exempt organization sample study used to create the tables are also available.

SOI Tax Stats – Individual Income Tax Returns Publication 1304 (Complete Report)

August 16, 2013 Comments off

SOI Tax Stats – Individual Income Tax Returns Publication 1304 (Complete Report)
Source: Internal Revenue Service

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 on 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.

Questionable Acquisitions: Problematic IT Contracting at the IRS

July 1, 2013 Comments off

Questionable Acquisitions: Problematic IT Contracting at the IRS (PDF)
Source: House Committee on Oversight and Government Reform

The Internal Revenue Service is the nation’s tax collection agency, charged with collecting more than $2 trillion annually from American taxpayers. At the end of 2012, the IRS reported that it has 97,717 employees spread across offices in each of the 50 states.

The IRS also has broad powers to investigate and prosecute tax cases. For fiscal year 2013, $12.7 billion in funds appropriated by Congress will support IRS activities.

A significant portion of IRS’s appropriated funds are spent on contracts for a variety of goods and services. The IRS Office of Procurement administers the contracts, of which there are more than 1,000 with a reported lifecycle value of approximately $39.2 billion.3 The IRS spends approximately $2 billion every year on information technology (IT) alone. The agency has over 400 dedicated employees who work on IT acquisition. Many vendors compete to do business with the IRS. Considering the large annual IRS investment in IT, any advantage in the contracting process gained by a particular vendor could prove very lucrative. The Committee found that one company—Strong Castle, Inc.—gained precisely such an advantage based on the relationship between the company’s CEO and an IRS contracting official. Strong Castle, Inc. was formerly known as Signet Computers. In January 2012 Braulio Castillo purchased Signet Computers and subsequently renamed the company Strong Castle, Inc. Except for specific references in documents, testimony, and discussion surrounding the purchase of the company, this report will refer to the company as Strong Castle.

An investigation by the Committee on Oversight and Government Reform found weaknesses in the IRS contracting process that expose billions of taxpayer dollars to fraud and abuse. This report details the Committee’s findings and makes recommendations to strengthen the IRS contracting process. 4 The Committee learned of allegations concerning a series of contracts, potentially worth more than $500 million, awarded by the IRS to Strong Castle. Witnesses who contacted the Committee alleged that Strong Castle engaged in fraud to win those IRS contracts. Documents and testimony obtained by the Committee showed that a cozy relationship between Strong Castle President and Chief Executive Officer Braulio Castillo and IRS Deputy Director for IT Acquisition Greg Roseman may have influenced the selection process.

Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined

June 25, 2013 Comments off

Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined
Source: Internal Revenue Service

Internal Revenue Service Principal Deputy Commissioner Danny Werfel today issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

The three-part report covers a wide range of areas Werfel and his leadership team examined during the past month. The report cites actions to hold management accountable and identifies immediate steps to help put the process for approving tax-exempt applications back on track. Werfel also outlines actions needed to protect and improve wider IRS operations, ranging from compliance areas to taxpayer service.

New From the GAO

June 4, 2013 Comments off

New GAO Reports

Source: Government Accountability Office

1. Tax Refunds: IRS Is Exploring Verification Improvements, but Needs to Better Manage Risks. GAO-13-515, June 4.
http://www.gao.gov/products/GAO-13-515
Highlights – http://www.gao.gov/assets/660/655021.pdf

2. FAA Oversight of Procedures and Technologies to Prevent and Mitigate the Effects of Dense, Continuous Smoke in the Cockpit. GAO-13-551R, June 4.
http://www.gao.gov/products/GAO-13-551R

Treasury Inspector General — Review of the August 2010 Small Business/Self-Employed Division’s Conference in Anaheim, California

June 4, 2013 Comments off

Review of the August 2010 Small Business/Self-Employed Division’s Conference in Anaheim, California

Source: Treasury Inspector General for Tax Administration

IMPACT ON TAXPAYERS

Excessive spending by Federal agencies on management conferences has been highlighted by recent Inspectors General reports and the subject of congressional hearings. Effective cost management is especially important given the current economic environment and focus on efficient spending. TIGTA identified several ways the IRS could enhance controls over conference spending.

WHY TIGTA DID THE AUDIT

This audit was initiated to identify the IRS’s spending on conferences during Fiscal Years 2010 through 2012. Our primary focus was on the August 2010 Small Business/Self-Employed (SB/SE) Division’s All Managers Conference in Anaheim, California. This conference was selected because TIGTA received an allegation of excessive spending and it was the most expensive conference during this period.

WHAT TIGTA FOUND

The SB/SE Division conducted a conference for an estimated 2,609 SB/SE Division executives and managers at a reported cost of $4.1 million at the Marriott, Hilton, and Sheraton hotels located in Anaheim, California. Procedures at the time of the conference did not require IRS management to track and report actual conference costs. As a result, TIGTA could not validate the conference cost reported by the IRS.

TIGTA determined that the IRS did not use available internal personnel to assist in searching for the most cost-effective location as required. Instead, SB/SE Division management approached two non‑governmental event planners to identify a suitable off-site location for the conference. These two planners were not under contract with the IRS; hence they had no incentive to negotiate a favorable room rate for the IRS.

Instead, the three hotels paid the event planners an estimated $133,000 commission based on the cost of rooms paid for by the IRS.

The IRS may have been able to negotiate a lower lodging rate to reduce conference expenses if it had not used non-governmental event planners and eliminated some of the negotiated concessions provided by the hotels (e.g., daily continental breakfast, a welcome reception with two drink coupons for all attendees, a significant number of suite upgrades). TIGTA also identified other questionable expenses related to the conference including planning trips, outside speakers, video productions, an information corridor, and promotional items and gifts for IRS employees.

WHAT TIGTA RECOMMENDED

TIGTA recommended that the IRS verify that costs are being tracked for recent conferences; track conference attendance; ensure that applicable IRS personnel are used to plan future conferences; develop procedures outlining the appropriate use of non-governmental event planners for IRS conferences; establish procedures related to planning trips, information corridors, videos, and other technology for future conferences; evaluate whether hotel upgrades should be used for future conferences; and ensure that taxable travel is identified and Forms W-2, Wage and Tax Statement, are issued to applicable employees.

In their response to the report, IRS officials agreed with all nine of TIGTA’s recommendations. The IRS plans to issue additional guidance related to conference spending and attendance, tracking Continuing Professional Education credits, the use of event planners, soliciting upgrades, video productions, planning trips, and the conference approval process. The IRS also stated that it plans to issue Forms W-2 to all applicable employees.

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