Friday, November 20, 2009


Practitioner E-mail Group,

Hot Topics and News:

Participate in the IRS Telephone Survey of Tax Professionals! The survey will be administered from November 2, 2009 through January 15, 2010. 

New first time homebuyer credit: First-time homebuyers may be able to take a new tax credit included in the recently enacted Housing and Economic Recovery Act of 2008.


Tax Year 2009 e-file Calendar is posted at,,id=174255,00.html.

The link to the new calendar is under the 2008 Tax Year IRS e-file for Individual Income Tax Returns. They just haven't changed the title of the link yet.   

(Most of the information on the Tax Year page still references the 2008 TY.)


Top Errors for Paid Preparers on Paper Return Submissions
The top errors for paid preparers on paper return submissions this filing season include not claiming the rate reduction credit when it applies, as well as claiming the credit incorrectly.

Notice 2009-93 creates a pilot program allowing filers of information returns to truncate an individual payee’s nine-digit identifying number on paper payee statements for calendar years 2009 and 2010 if the filers meet the requirements set forth in this notice.

Notice 2009-93 will be published in Internal Revenue Bulletin 2009-51 on December 21, 2009. 

Here you'll find items of current interest — new programs, recent guidance, or timely reminders. Or jump to the latest news about IRS forms and publications

E-File News:

It is Now Possible to e-file a Return with an ITIN/SSN Mismatch

E-File Opens for 2009

This year, the IRS and its partners in the Free File Alliance are offering a new option, Free File Fillable Tax Forms, which allows free electronic filing of tax returns for virtually everyone.

Taxpayers who use e-file and who choose direct deposit can receive their refund in as few as 10 days. That's because with e-file, there's no paper return going to the IRS. IRS e-file allows taxpayers to file their returns now and pay later if they owe taxes. It allows taxpayers to file both federal and most state returns at the same time. And with direct deposit, there's no paper refund going to the taxpayer. So it’s all electronic and much faster than paper.

For more information, see news release IR 2009-5, E-File Opens for 2009 With New Features to Expand Taxpayer Access, Help Speed Refunds.

Recovery Rebate Credit Available This Year

The recovery rebate credit is a one-time benefit for people who didn't receive the full economic stimulus payment last year and whose circumstances may have changed, making them eligible now for some or all of the unpaid portion.

For more information, see the Recovery Rebate Credit Information Center.  

Nationwide Tax Forum Information

Contact Us!

Consumer Alert

The IRS warns taxpayers to be on the alert for e-mails and phone calls they may receive which claim to come from the IRS or other federal agency and which mention their tax refund or economic stimulus payment. These are almost certainly a scam whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. The e-mails and calls usually state that the IRS needs the information to process a refund or stimulus payment or deposit it into the taxpayer's bank account. The e-mails often contain links or attachments to what appears to be the IRS Web site or an IRS "refund application form." However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

The IRS does not send taxpayers e-mails about their tax accounts. Additionally, the way to get a tax refund or stimulus payment, or to arrange for a direct deposit, is to file a tax return.   

For more information on consumer scams, see Suspicious e-Mails and Identity Theft

Political Activity Compliance Initiative Continues

The Political Activities Compliance Initiative (PACI) once again will be in effect for the 2008 election season. The PACI program seeks to educate section 501(c)(3) organizations, such as charities and churches, about the federal law concerning political campaign activity and to enforce the law in this area. By law, organizations exempt from tax under Internal Revenue Code section 501(c)(3) may not “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”

In June 2007, the IRS released a Report on the Political Activity Compliance Initiative for the 2006 election cycle. This report, PACI 2006, follows the report on prohibited 
political campaign intervention in the 2004 election cycle, which was issued in February 2006.  For more information, see:

2006 PACI Report


Upcoming Events:


Practitioner Local Liaison Meetings and Seminars:  The IRS Small Business/Self-Employed Stakeholder Liaison Office offers periodic local liaison meetings and seminars for the tax professional community.

National /Local Phone Forums and Webinars for Practitioners


If you would like to be taken off of this listing, please e-mail James.


 Have a great Thanksgiving !

James R. Kinsey
Sr Stakeholder Liaison Specialist
Communication, Liaison & Disclosure
SB/SE Division
Work 408-817-6842

No comments: