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e-News for Tax Professionals September 8, 2023

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Issue Number:? 2023-36

Inside This Issue


* IRS announces sweeping effort to restore fairness to tax system with Inflation Reduction Act funding; new compliance efforts [ #First ]
* IRS reminds gig workers, self-employed and others of Sept. 15 estimated tax payment deadline [ #Second ]
* IRS issues frequently asked question for pass-through entities to report negative amounts electronically [ #Third ]
* IRS accepting applicants for the 2024 Compliance Assurance Process [ #Fourth ]
* South Carolina taxpayers impacted by Idalia qualify for tax relief [ #Fifth ]
* IRS reminds taxpayers to prepare for natural disasters [ #Sixth ]
* Defendant did not pay more than $24 million in payroll taxes [ #Seventh ]
* Federal court permanently enjoins tax return preparer in Texas and orders disgorgement of tax prep fees [ #Eighth ]
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*1.? IRS announces sweeping effort to restore fairness to tax system with Inflation Reduction Act funding; new compliance efforts*________________________________________________________________________

Capitalizing on Inflation Reduction Act funding and following a top-to-bottom review of enforcement efforts, the Internal Revenue Service announced today the start of a sweeping, historic effort to restore fairness in tax compliance [ [link removed] ] by shifting more attention onto high-income earners, partnerships, large corporations and promoters abusing the nation's tax laws. The effort, building off work following last August's IRA funding, will center on adding more attention on wealthy, partnerships and other high earners that have seen sharp drops in audit rates for these taxpayer segments during the past decade. The changes will be driven with the help of improved technology as well as Artificial Intelligence that will help IRS compliance teams better detect tax cheating, identify emerging compliance threats and improve case selection tools to avoid burdening taxpayers with needless 'no-change' audits.

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*2.? IRS reminds gig workers, self-employed and others of Sept. 15 estimated tax payment deadline*________________________________________________________________________

The Internal Revenue Service is reminding taxpayers who pay estimated taxes [ [link removed] ] that the deadline to submit their third quarter payment is Sept. 15, 2023. Taxpayers not subject to withholding may need to make quarterly estimated tax payments. Taxpayers such as gig workers, sole proprietors, retirees, partners and S corporation shareholders generally must make estimated tax payments if they expect to have a tax liability of $1,000 or more when they file their return. An electronic payment is the easiest, fastest and most secure way to make an estimated tax payment. The Payments page on IRS.gov provides complete tax payment information, how and when to pay, payment options and more. Taxpayers can securely log into their IRS Online Account [ [link removed] ] or use IRS Direct Pay [ [link removed] ] to submit a payment from their checking or savings account. This news release is also available in Spanish [ [link removed] ]and Simplified Chinese [ [link removed] ].

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*3.? IRS issues frequently asked question for pass-through entities to report negative amounts electronically*________________________________________________________________________

The Internal Revenue Service issued [ [link removed] ]a frequently asked question in Fact Sheet 2023-20 [ [link removed] ] to provide guidance to pass-through entities for electronically filing Schedules K-2 and K-3 to the IRS to report negative amounts.

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*4.? IRS accepting applicants for the 2024 Compliance Assurance Process*________________________________________________________________________

The Internal Revenue Service announced the opening of the application period for the 2024 Compliance Assurance Process (CAP) program [ [link removed] ], which will run from Sept. 6 to Oct. 31, 2023. The IRS will inform applicants if they're accepted into the program in February 2024. Launched in 2005, CAP employs real-time issue resolution through transparent and cooperative interaction between taxpayers and the IRS to improve federal tax compliance by resolving issues prior to the filing of a tax return.

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*5.? South Carolina taxpayers impacted by Idalia qualify for tax relief*________________________________________________________________________

The Internal Revenue Service announced tax relief for individuals and businesses affected by Idalia [ [link removed] ], anywhere in South Carolina. These taxpayers now have until Feb. 15, 2024, to file various federal individual and business tax returns and make tax payments. All 46 counties in South Carolina qualify. Individuals and households that reside or have a business in these counties qualify for tax relief. The current list of eligible localities is always available on the disaster relief page on IRS.gov.

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*6.? IRS reminds taxpayers to prepare for natural disasters*________________________________________________________________________

As part of National Preparedness Month, the Internal Revenue Service reminds taxpayers to develop an emergency preparedness plan [ [link removed] ]. Having updated documents and other information readily available can help victims apply for relief available from the IRS and other agencies. The IRS recommends taxpayers secure key documents and make copies, document valuables, be prepared to rebuild records, and visit the IRS Tax Relief in Disaster Situations webpage to learn more about potential disaster relief. This news release is also available in Spanish [ [link removed] ]and Simplified Chinese [ [link removed] ].

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*7.? Defendant did not pay more than $24 million in payroll taxes*________________________________________________________________________

An Oregon man pleaded guilty today to willfully failing to pay more than $24 million in payroll taxes [ [link removed] ] owed to the IRS. According to court documents and statements made in court, Robert Kohnle of Lake Oswego, was the president, secretary, and chief executive officer of Real Benefits Group Inc., dba Aliat. Beginning in the fourth quarter of 2016 through the fourth quarter of 2022, Kohnle received payroll withholdings from Aliat?s clients but did not pay it over to the IRS as required by the client service agreements. Kohnle instead used the money to pay Aliat?s other expenses and creditors, including himself. In total, Kohnle caused a tax loss to the IRS of $24,816,602. Kohnle is scheduled to be sentenced on Jan. 8, 2024, and faces a maximum penalty of five years in prison.

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*8.? Federal court permanently enjoins tax return preparer in Texas and orders disgorgement of tax prep fees*________________________________________________________________________

A federal court in the Southern District of Texas has permanently enjoined a Galveston-area tax return preparer from preparing federal tax returns [ [link removed] ] for others and, among other things, from owning, operating or franchising any tax return preparation business in the future. The amended complaint alleged that Johnathan Perry significantly overstated the customers? tax refunds by claiming fictitious employee business expenses, fabricating household help income, fabricating or inflating business losses and/or claiming education credits or fuel excise tax credits to which customers were not entitled. The terms of the injunction order require that Perry disgorge $324,432 to the United States in tax preparation fees.

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