IRSAC; Scam and scheme threats; New chatbot feature; Fast Track Settlement pilot programs; and more

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e-News for Tax Professionals January 17, 2025

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Issue Number:  2025-03

Inside This Issue

* IRS selects 18 new IRS Advisory Council members for 2025 [ #First ]
* IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at increasing fraud detection [ #Second ]
* Get answers to your questions using IRS’ new chatbot feature [ #Third ]
* IRS launches Fast Track Settlement pilot programs to make ADR more efficient [ #Fourth ]
* Wage statements and certain information returns due Jan. 31 [ #Fifth ]
* Treasury, IRS seek feedback on proposed rules and a draft form for certain corporate reorganizations and separations [ #Sixth ]
* Upcoming webinars for tax professionals [ #Seventh ]
* News from the Justice Department’s Tax Division [ #Eighth ]
* Technical Guidance [ #Ninth ]
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*1.  IRS selects 18 new IRS Advisory Council members for 2025*

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The IRS this week announced the appointment of 18 new members to the Internal Revenue Service Advisory Council [ [link removed] ] (IRSAC). Established in 1953, the IRSAC is an organized public forum for IRS officials and representatives of the public to discuss a broad range of issues in tax administration. The Council provides the IRS Commissioner and agency leaders with feedback, observations and recommendations. The Council will present its annual report at a public meeting in November. The Chair of the IRSAC this year is Christine Freeland.

Visit Internal Revenue Service Advisory Council [ [link removed] ] on IRS.gov to learn more.

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*2.  IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at increasing fraud detection*

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The IRS and its partners in the Coalition Against Scam and Scheme Threats (CASST) this week announced changes for the 2025 filing season [ [link removed] ] to help protect taxpayers from becoming victims of a scam or scheme and preventing tax professionals from having their credentials compromised.

The changes include a new form involving the Fuel Tax Credit designed to make it harder for taxpayers to be misled into claiming the credit. The IRS is also stepping up review on a variety of “other withholding” claims on Form 1040 that have been targets of scammers. And the IRS is reaching out to taxpayers who have potentially been using “ghost preparers” to prepare tax returns.

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*3.  Get answers to your questions using IRS’ new chatbot feature*

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The IRS recently expanded the availability of chatbot technology to e-Services [ [link removed] ] support to give tax professionals, software developers and transmitters a new way to access answers to frequently asked questions.

The chatbot provides answers to questions such as:


* What is the status of my e-Services Application?
* What is the status of my e-File application?
* Why was my electronically filed return rejected?
* Where do I find information on transmitter control codes?
* What is the status of my electronically filed information return?
* How do I perform software testing?

To access the chatbot, visit our e-Services page on IRS.gov [ [link removed] ].

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*4.  IRS launches Fast Track Settlement pilot programs to make ADR more efficient*

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Three pilot programs [ [link removed] ] have been announced by the IRS to test modifications to current alternative dispute resolution (ADR) programs. IRS ADR programs are intended to assist taxpayers resolve tax disputes. The pilots focus on Fast Track Settlement (FTS)—a program that allows Appeals to mediate disputes between a taxpayer and the IRS while the case is still within the jurisdiction of the examination function, and Post-Appeals Mediation (PAM), a program in which a mediator is introduced to help foster a settlement between Appeals and the taxpayer.

“The IRS has been revitalizing existing ADR programs as part of IRS transformation efforts in alignment with the IRS Strategic Operating Plan [ [link removed] ],” said Elizabeth Askey, Chief of the IRS Independent Office of Appeals. “We’re committed to providing taxpayers who wish to resolve their issues without litigation a choice of effective and efficient ADR options as early as possible.”

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*5.  Wage statements and certain information returns due Jan. 31*

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Businesses have until Jan. 31 to file certain information returns and wage statements [ [link removed] ]. The Jan. 31 deadline applies to:


* Employers filing Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration.
* Payers filing Form 1099-NEC, Nonemployee Compensation, with the IRS.

Jan. 31 is also the deadline to:


* Furnish copies of W-2, Form 1099-NEC and other information returns to the recipients. See each form’s filing instructions for the due dates to furnish copies to recipients.

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*6.  Treasury, IRS seek feedback on proposed rules and a draft form for certain corporate reorganizations and separations*

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The Department of the Treasury and the IRS released proposed rules [ [link removed] ] for corporate separations and reorganizations [ [link removed] ], including reporting requirements [ [link removed] ] for multi-year corporate separations. Additionally, the IRS has posted to IRS.gov a preliminary draft of new Form 7216, Multi-Year Transaction Reporting [ [link removed] ]. The new form will give the IRS the information it needs regarding corporate separations, and these proposed regulations offer thorough, authoritative guidance regarding the Internal Revenue Code provisions addressing corporate mergers and acquisitions transactions. Comments on both the proposed regulations and the new form are due by March 17.

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*7.  Upcoming webinars for tax professionals*

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The IRS offers the upcoming live webinars to the tax pro community:


* *Document Upload Tool* on Jan. 21 at 2 p.m. ET. Earn up to one continuing education credit (Federal Tax). Visit the webinar’s registration page [ [link removed] ] for more information and to register.
* *New Features for Tax Pros: Do Business Faster and Easier with IRS Online* on Jan. 23 at 2 p.m. ET. Earn up to two continuing education credits (Federal Tax). Visit the webinar’s registration page [ [link removed] ] for more information and to register.

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*8.  News from the Justice Department’s Tax Division*

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The Justice Department filed a civil injunction suit against a group of Florida tax return preparers [ [link removed] ] seeking to bar them from owning or operating a tax return preparation business and preparing tax returns. The defendants allegedly used several schemes to prepare and file tax returns that improperly inflated their customers’ returns and falsely reduced their taxable incoming, according to the complaint.

Arthur Grimes [ [link removed] ], a Florida man who used the “Note Program,” a tax fraud scheme, was found guilty of obstructing the IRS and received a 21-month prison sentence. The tax fraud scheme run by tax return preparers Christopher Johnson and Jasen Harvey included Grimes as a co-conspirator. Grimes caused four false income tax returns to be filed as part of the scheme. The bad actors sought refunds totaling $627,587 of which the IRS paid approximately $270,000.

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*9.  Technical Guidance*

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Announcement 2025-06 [ [link removed] ] implements a pilot program testing changes to Fast Track Settlement programs currently available to taxpayers under examination in the Large Business and International, Small Business/Self-Employed, and Tax Exempt/Government Entities divisions.

Notice 2025-08 [ [link removed] ] modifies the New Elective Safe Harbor for the domestic content bonus credit contained in Notice 2024-41, 2024-24 I.R.B. 1615, by updating the tables in sections 4.04(1)-(3), clarifying the rules and defined terms, reclassifying the Manufactured Products and Manufactured Product Components, and by providing new associated cost percentages for those components.

Notice 2025-09 [ [link removed] ] provides safe harbors regarding the incremental cost and retail price equivalent of certain qualified commercial clean vehicles for purposes of the credit for qualified commercial clean vehicles under section 45W of the Internal Revenue Code.

Notice 2025-12 [ [link removed] ] provides the percentage increase for calculating the qualifying payment amounts for items and services furnished during 2025 for purposes of sections 9816 and 9817 of the Internal Revenue Code, sections 716 and 717 of the Employee Retirement Income Security Act of 1974, and sections 2799A–1 and 2799A–2 of the Public Health Service Act.

Notice 2025-13 [ [link removed] ] sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2024 used under section 417(e)(3)(D), the 24-month average segment rates applicable for January 2025, and the 30-year Treasury rates, as reflected by the application of section 430(h)(2)(C)(iv).

Revenue Procedure 2025-06 [ [link removed] ] provides the exclusive procedures for certain applicable entities, as defined in section 6417(d)(1)(A) of the Internal Revenue Code and the regulations thereunder that are not required to file either a federal income tax return under section 6011 or an annual information return under section 6033(a), but previously filed a Form 990-T solely to make an elective payment election under section 6417, to change their annual accounting period.

Revenue Procedure 2025-13 [ [link removed] ] provides a streamlined method by which taxpayers who have elected the application of the alternative tax under section 831(b) may obtain automatic consent of the Secretary to revoke such election by making certain representations.

Revenue Procedure 2025-14 [ [link removed] ] provides the first Annual Table for sections 45Y and 48E.

Revenue Ruling 2025-04 [ [link removed] ] provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program, as well as the related reporting requirements.

Revenue Ruling 2025-05 [ [link removed] ] provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate and the adjusted federal long-term tax-exempt rate.

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