John H. Fisher wrote:

- quote -

Apparently, the IRS does not recognize the powers of the
Taxpayer Advocate, especially in situations where a taxpayer
is due a payment. :-)

- quote -

Good planning here! Unenrolled preparers in the western
states who want to take the test AND attend the Nationwide
Tax Forum can't - they must choose (including choosing
another forum; good luck - booking for these things starts
in February). Since practitioner education as well as the
SEE both fall under the DoP's duties, .... So much for
"responsibility." :-)

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July 2, 2003 Issue 2003-6

In This Issue:
1. Jobs Growth and Tax Relief Reconciliation Act
2. Special Enrollment Examination Application Now Available
3. Early Data Shows Strong Response to Offshore Initiative
4. IRS Seeking Qualified Applicants for 1,000 Positions Nationwide
5. Petrella Named Director of LMSB Heavy Manufacturing & Transportation
6. DeNard Named Director of Financial Services
7. New Toll-Free Number for e-Help
8. IRS Tax Forums Reminder
9. Employer Identification Numbers Now Available Online
10.IRS Launches New Electronic Business Web Page
11.IRS Stakeholder Partners "Headliners"
12.IRS e-file Offers Post-April 15 Opportunities for Individual Returns
13.Requesting tax return transcripts

* * * * * * *

1. Jobs Growth and Tax Relief Reconciliation Act

Public Law 108-27, The Jobs and Growth Tax Relief Reconciliation Act
(JGTRRA) of 2003, was signed by President Bush on May 28, 2003. Be sure to
check the IRS Web site for the posting of new products related to the
JGTRRA: <http://www.irs.gov/formspubs/article...=97397,00.html
JGTRRA - New Withholding Tables
The tables for 2003-2004 have been released as Publication 15-T, “New
Withholding Tables.” Employers have been asked to use the new tables as
soon as they can work them into their payroll systems, but not later than
July 1, 2003.

The publication is a supplement to Circular E (Pub. 15), “Employer's Tax
Guide,” Pub. 15-A, “Employer's Supplemental Tax Guide,” and Circular A
(Pub. 51), “Agricultural Employer's Tax Guide.” Because the publication
combines withholding tables from both Circular E (Pub. 15) and Pub. 15-A,
the tables employers need may be on different pages in those publications.
The IRS began mailing the 64-page publication to employers June 18 and it
is also available on the IRS Web site at:
<http://www.ustreas.gov/press/releases/reports/p15t.pdf
JGTRRA - New Tax Scam Targets Potential Recipients of Advance Child Tax
Credit
The Service has issued a consumer alert, warning taxpayers about a new
scam targeting potential recipients of the Advance Child Tax Credit. The
IRS has seen isolated instances of this new scheme, where a taxpayer
receives a telephone call from a person who promises to speed up the
payment of the Advance Child Tax Credit checks. The catch is the taxpayer
must agree to a $39.99 charge to a credit card.

The IRS is reminding taxpayers that no person or organization can “speed
up” the payment of tax benefits. In reality, taxpayers do not have to take
any action to get the new benefit, which features an advance payment for
up to $400 per qualifying child. The Treasury Department and IRS will
perform all the calculations and automatically mail a notice and a check
to each eligible taxpayer, beginning the week of July 25.


2. Special Enrollment Examination Application Now Available

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), are generally unrestricted as to which taxpayers they
can represent, what types of tax matters they can handle, and which IRS
offices they can practice before. Preparers can become an enrolled agent
by demonstrating special competence in tax matters by taking a written
examination administered by the IRS.

The Special Enrollment Exam (SEE) is a four-part examination given over a
two-day period. The 2003 SEE will be given on Wednesday, September 17 and
Thursday, September 18, 2003. To apply to take the exam, preparers must
submit Form 2587, "Application for the Special Enrollment Examination."
Applications to apply for the 2003 SEE must be postmarked no later than
July 31, 2003. The form can be ordered from the IRS by calling
800-829-3676 or downloaded from <<http://www.irs.gov/pub/irs-utl/f2587.pdf> > .

There's more SEE information on the IRS Web site at:
<<http://www.irs.gov/taxpros/agents/article/0,,id=100711,00.html> > .


3. Early Data Shows Strong Response to Offshore Initiative

The Service announced in early May that the recently completed Offshore
Voluntary Compliance Initiative has led to more than 1,200 people stepping
forward to participate. A partial analysis of some of the cases has
already identified more than $50 million in uncollected taxes and 80 new
offshore promoters.

Taxpayers faced an April 15 deadline to apply for the Offshore Voluntary
Compliance Initiative (OVCI). The initiative was aimed at bringing
taxpayers who used offshore payment cards or other offshore financial
arrangements to hide income back into compliance with the tax laws.
The OVCI deadline brought a flurry of last-minute filings. The agency has
had a chance to review only a portion of the filings so far, but the
preliminary analysis reflects the program's success:
- In all, 1,253 taxpayers from 46 states and 48 countries applied for
OVCI. Florida led with 141 applicants, followed by California with 115,
Texas with 71 and New York with 47. The applications covered more than
3,500 tax years.
- After reviewing some of the initial cases, at least $50 million in
uncollected tax has been identified. When the rest of the cases and
related amended tax returns are factored in, the IRS expects the amount of
tax to surpass $100 million. A number of the cases involve taxes exceeding
seven figures.
- In the first 229 OVCI cases reviewed, taxpayers identified 107 different
offshore promoters. Of these, the IRS identified 80 new promoter cases,
which carry significant potential for future agency efforts to track down
offshore tax evaders.

Applicants to OVCI had to provide full details on the person or persons
who promoted the offshore arrangements. Eligible taxpayers could avoid
criminal prosecution and certain penalties but would still have to pay
back taxes, interest and some penalties.

About 240 applicants claimed the offshore promoters scammed them out of
their money.

People from all walks of life applied for the program, including lawyers,
dentists, business executives, estate heirs and numerous other
occupations. The applicants for the program included people filing returns
as individuals, domestic and foreign corporations and trusts and estates.


4. IRS Seeking Qualified Applicants for 1,000 Positions Nationwide

Current vacancy announcements are available on the IRS area of the Office
of Personnel Management's USAJOBS Web site at:
<<http://www.usajobs.opm.gov/a9trirs.htm> > .
Revenue Agents - General requirements include U.S. citizenship plus either
a 4-year degree or work experience with 30 semester hours of accounting.
The starting salary ranges from $25,467 to $54,967.
Revenue Officers - Candidates may qualify with excellent communication
skills, plus education demonstrated by a 4-year course of study leading to
a bachelor's degree. The starting salary ranges from $25,467 to $44,936.


5. Petrella Named Director of Heavy Manufacturing and Transportation

John Petrella, Jr. was recently selected as industry director, Heavy
Manufacturing and Transportation, Large and Mid-Size Business Division.
As director, Petrella will oversee the operations of a unit that serves
52,840 taxpayers in the air and ground transportation, aerospace, motor
vehicle, shipping and real estate industries. This Large and Mid-Size
Business Division (LMSB) unit is headquartered in Iselin, New Jersey.
Prior to his appointment, Petrella served as industry director of
Financial Services in Manhattan, New York.
Petrella holds a Bachelor of Science in Accounting from the University of
Rhode Island, a Master of Business Administration from Providence College
and a Master of Taxation from Bryant College.


6. DeNard Named Director of Financial Services

Paul D. DeNard was recently selected as industry director
of Financial Services, Large and Mid-Size Business Division.
As industry director, DeNard will oversee the operations of the
LMSB unit dealing with about 47,000 corporate taxpayers in the
financial services industry. Headquartered in Manhattan, LMSB’s
financial services industry unit serves taxpayers in commercial
banking, savings and loans, securities, insurance, and other financial
services industries.


7. New Toll-Free Number for e-Help

The Internal Revenue Service continues to provide top quality service with
the release of a new centralized toll-free number for the e-Help desk. The
new number is 1-866-255-0654. The e-Help desk supports e-file, Electronic
Federal Tax Payments System, Telefile and future e-Services customers.
The e-Help desk assistors are ready to respond to Enrolled Agents,
Reporting Agents, Electronic Return Originators, Certified Public
Accountants, software developers, transmitters and taxpayers with their
questions and issues concerning e-products. Operational hours of the
e-Help Desk can be found at <www.irs.gov/efile
<outbind://14/www.irs.gov/efile> > and the Electronic Filing
Bulletin Board.


8. IRS Tax Forums Reminder

Don't forget that during July, August, and September, the IRS will present
its popular Tax Forums nationwide. The Tax Forums are one of the
Service's largest and most popular outreach programs to the Tax
professional community. And they're designed to help tax professionals
obtain valuable information to improve their business. This year's Forums
will include advanced level seminars, plus, attendees can earn a maximum
of 22 Continuing Professional Education (CPE) credits. Here is the 2003
schedule:
July 8-10: Atlantic City, NJ
July 22-24: Orlando, FL
August 5-7: Atlanta, GA
August 19-21: St. Louis, MO
September 2-4: San Antonio, TX
September 16-18:Las Vegas, NV
Register to attend the 2003 IRS Nationwide Tax Forums on-line at Public
Affairs International Web site at<: <<http://www.paintl.com/> > > or call
301-593-0200.


9. Employer Identification Numbers Now Available Online

The IRS is allowing businesses to obtain employer identification numbers
(EINs) directly from the IRS Web site. New business owners or their tax
professional representative can go to <www.irs.gov <outbind://14/www.irs.gov> and apply for and obtain
their EIN via the Internet, 24 hours a day, 7 days a week. Business
owners or their tax professional representative can enter EIN as a keyword
to begin the process. No registration is required to use the system and
the EIN is issued immediately. The direct link is
<<http://www.irs.gov/businesses/small/article/0,,id=102766,00.html> > .
While the Internet is the preferred method for applying for EINs, business
owners may still obtain EINs via telephone by calling 1-800-829-4933 from
7:30 a.m. to 5:30 p.m. in their local time zone, or by mailing or faxing
Form SS-4, as provided in the form's instructions.


10. IRS Launches New Electronic Business Web Page

The Small Business/Self-Employed Operating Division of the Internal
Revenue Service is proud to announce the establishment of a new web page
entitled Electronic Business. It is geared as a resource center for
companies that are involved in e-Commerce. Whether you transact the sale
of goods or services via the Internet, need information on electronic
business infrastructure (hardware or software) or seek guidance on
processes that organizations conduct over computer -mediated networks,
this web page can help you out. The site is located at:
<<<http://www.irs.gov/businesses/small/article/0,,id=108188,00.html> > > .


11. Stakeholder Partners "Headliners"

Taxpayer Education and Communication (TEC) offers "Headliner" articles on
a wide range of IRS services and programs at:
<<http://www.irs.gov/businesses/small/article/0,,id=102669,00.html> > .


12. IRS e-file Offers Post-April 15 Opportunities for Individual Returns

It’s not too late - the IRS e-file system remains open through October 15
to acceptlate or extended returns for your existing and new clients.

IRS e-file is a fast, easy and convenient way to file through August 15
for clients whose individual tax returns are on four-month extensions from
Forms 4868, Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return.

Then, for those who receive an additional two-month extension using Form
2688, Application for Additional Extension of Time to File U.S. Individual
Income Tax Return, and for late returns, our system is open through
October 15. (Both Forms 4868 and 2688 can be e-filed.)

For more information on post-April 15 e-file, visit
<http://www.irs.gov/efile/article/0,,id=98344,00.html#Genl3a> .

Not an Authorized IRS e-file Provider? IRS accepts applications August 1
through May 31 on Form 8633, at <www.irs.gov/pub/irs-fill/f8633.pdf> . For more
information on IRS e-file for
tax professionals, visit <www.irs.gov/efile/article/0,,id=98344,00.html> . For
help with your application, call the IRS
toll-free at 1-866-255-0654.


13.Requesting tax return transcripts

When you need a transcript of your client’s filed tax return, there are
two easy ways to request it -- by phone or mail.
1) Phone: Call the Practitioner Priority Service (PPS) toll-free at
866-860-4259 and follow the prompts to use the automated system or speak
with an IRS representative. If we have your client’s authorization on
file, we will mail the transcript to you. For more than 10 requests,
please use our mail option.
2) Mail: Complete Form 4506, Request for Copy or Transcript of Tax Form,
have your client sign it, and mail it to the address shown in the
instructions. Get Form 4506 by calling 1-800-829-3676 to receive it by
mail, or IRS TaxFax at 703-368-9694 using a FAX machine’s handset to
receive the form on your FAX machine. The form is also on the IRS web
site in a fill-in format at <http://www.irs.gov/pub/irs-fill/f4506.pdf> .
Allow two weeks for delivery when requesting free transcripts.
Coming fall 2003: tax professionals who e-file 100 or more accepted
individual tax returns and register for IRS’s e-services will be able to
request and receive transcripts in secure online sessions when the new
Transcript Delivery System (TDS) rolls out. Via TDS, up to 25 transcripts
will appear on-screen almost instantly, with bulk requests (more than 25)
delivered to a secure mailbox for pickup, generally within 48 hours. For
more information on TDS and other e-services, visit
<http://www.irs.gov/efile/article/0,,id=106801,00.html> .


Thank you for subscribing to e-News For Tax Professionals in New York, an IRS
e-mail service.

If you wish to leave a tax law comment, please go to
http://www.irs.gov/help/page/0,,id=13162,00.html.

If you have a specific concern about your tax situation, call
IRS CUSTOMER SERVICE AT 1-800-829-1040.

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->