How the IRS contacts taxpayers; IR-TCC FIRE application; CAP application process now open; and more

Bookmark and Share [ [link removed] ]

a { color:#0073AF !important;} a:hover { color:#004673 !important;}
IRS.gov Banner
e-News for Tax Professionals September 16, 2022

Useful Links:

IRS.gov [ [link removed] ]

Tax Professionals Home [ [link removed] ]

All Forms and Instructions [ [link removed] ]

Stakeholders Partners' [ [link removed] ]
Headliners [ [link removed] ]

Training and [ [link removed] ]
Communication Tools [ [link removed] ]

e-Services [ [link removed] ]

Taxpayer Advocate?Service [ [link removed] ]

Disaster Relief [ [link removed] ]

Internal Revenue Bulletins [ [link removed] ]

IRS Social Media [ [link removed] ]

________________________________________________________________________

Upcoming Events

Seminars, Workshops, Conferences, and Other Practitioner Activities By State:

Nationwide Webinars [ [link removed] ]

Alabama [ [link removed] ]
Alaska [ [link removed] ]
Arizona [ [link removed] ]
Arkansas [ [link removed] ]
California [ [link removed] ]
Colorado [ [link removed] ]
Connecticut [ [link removed] ]
Delaware [ [link removed] ]
District of Columbia [ [link removed] ]
Florida [ [link removed] ]
Georgia [ [link removed] ]
Hawaii [ [link removed] ]
Idaho [ [link removed] ]
Illinois [ [link removed] ]
Indiana [ [link removed] ]
Iowa [ [link removed] ]
Kansas [ [link removed] ]

________________________________________________________________________

Kentucky [ [link removed] ]
Louisiana [ [link removed] ]
Maine [ [link removed] ]
Maryland [ [link removed] ]
Massachusetts [ [link removed] ]
Michigan [ [link removed] ]
Minnesota [ [link removed] ]
Mississippi [ [link removed] ]
Missouri [ [link removed] ]
Montana [ [link removed] ]
Nebraska [ [link removed] ]
Nevada [ [link removed] ]
New Hampshire [ [link removed] ]
New Jersey [ [link removed] ]
New Mexico [ [link removed] ]
New York [ [link removed] ]
North Carolina [ [link removed] ]

________________________________________________________________________

North Dakota [ [link removed] ]
Ohio [ [link removed] ]
Oklahoma [ [link removed] ]
Oregon [ [link removed] ]
Pennsylvania [ [link removed] ]
Rhode Island [ [link removed] ]
South Carolina [ [link removed] ]
South Dakota [ [link removed] ]
Tennessee [ [link removed] ]
Texas [ [link removed] ]
Utah [ [link removed] ]
Vermont [ [link removed] ]
Virginia [ [link removed] ]
Washington [ [link removed] ]
West Virginia [ [link removed] ]
Wisconsin [ [link removed] ]
Wyoming [ [link removed] ]

________________________________________________________________________

Back to top [ #top ]


Issue Number:? 2022-37

Inside This Issue

* Understand how the IRS contacts taxpayers, how to identify field employees [ #First ]
* IRS transitions to IR-TCC Application for FIRE [ #Second ]
* IRS accepting applicants for Compliance Assurance Process for 2023 [ #Third ]
* Upcoming webinars for tax practitioners [ #Fourth ]
* Technical Guidance [ #Fifth ]
________________________________________________________________________

*1.??Understand how the IRS contacts taxpayers, how to identify field employees*________________________________________________________________________

With continuing phone and in-person scams taking place across the country, the IRS wants to help tax professionals understand how and why agency representatives may contact taxpayers. In most instances, the IRS sends a letter or written notice to a taxpayer in advance, but not always. Depending on the situation, IRS employees may first call or visit with a taxpayer. This IRS fact sheet [ [link removed] ] will educate you on how to know if a person calling or visiting a client?s home or place of business is a legitimate IRS employee or an imposter.

Back to top [ #top ]

________________________________________________________________________

*2.??IRS transitions to IR-TCC Application for FIRE*________________________________________________________________________

The IRS is continuing its transition to the new Information Returns Transmitter Control Code (IR-TCC) application, also known as the IR-TCC Application for FIRE. Customers must take action to keep their existing TCCs active if they received them before Sept. 26, 2021. Here are four key points:


* Beginning Sept. 25, 2022, FIRE TCC holders who submitted their TCC application before Sept. 26, 2021, will need to complete and submit the IR-TCC application.
* The IR-TCC application can be done any time between Sept. 25, 2022, and Aug. 1, 2023.
* Your TCC will remain active for use until Aug. 1, 2023.
* Any FIRE TCC without a completed IR-TCC application will not be available for e-file after Aug. 1, 2023.

Additionally, Aug. 1 was the last day the IRS would accept Form 4419, Revise Existing Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE). If you need to update your account, you will need to create an online Information Return (IR) Application for TCC [ [link removed] ]. If you are an existing customer and you already submitted your IR-TCC application, we will add the active TCCs issued to your completed IR-TCC application. No additional action is needed. Visit IRS.gov for more FIRE-related information [ [link removed] ].

Back to top [ #top ]

________________________________________________________________________

*3.??IRS accepting applicants for Compliance Assurance Process for 2023*________________________________________________________________________

The application period for the 2023 Compliance Assurance Process (CAP) program [ [link removed] ] is now open through Nov. 15. 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. Visit IRS.gov for information on how to apply and the eligibility criteria.

Back to top [ #top ]

________________________________________________________________________

*4.??Upcoming webinars for tax practitioners*________________________________________________________________________

The IRS presents the following webinars. For more information on each course and to register, visit the Webinars for Tax Practitioners [ [link removed] ] webpage:


* *Bankruptcy and the IRS Presented by Chief Counsel* on Sept. 20 at 2 p.m. EDT (earn up to 2 CE credits).
* *Understanding Form 1042-S, Foreign Person?s U.S. Source Income Subject to Withholding* on Sept. 22 at 2 p.m. EDT (earn up to 2 CE credits).
* *28th Annual Tax Practitioner and IRS Fall Seminar* on Oct. 26 at 11 a.m. EDT (earn up to 8 hours of CE credit).

Back to top [ #top ]

________________________________________________________________________

*5.??Technical Guidance*________________________________________________________________________

Notice 2022-39 [ [link removed] ] provides rules that claimants must follow to make a one-time claim for the credit and payment allowable under sections 6426(d) and 6427(e) of the Internal Revenue Code for alternative fuels sold or used during the first, second, and third calendar quarters of 2022.

Revenue Procedure 2022-36 [ [link removed] ] provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after Dec. 31, 2020.

Back to top [ #top ]

________________________________________________________________________

FaceBook Logo [ [link removed] ]??YouTube Logo [ [link removed] ] ?Instagram Logo [ [link removed] ]? Twitter Logo [ [link removed] ] ?LinkedIn Logo [ [link removed] ]

________________________________________________________________________

Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service.

If you have a specific concern about your client's tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the mailing list e-News for Tax Professionals. *Please Do Not Reply To This Message *

To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions [ [link removed] ] page on the IRS Web site.



?

________________________________________________________________________

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page [ [link removed] ]. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com [ [link removed] ].

This service is provided to you at no charge by the Internal Revenue Service (IRS) [ [link removed] ].


body .abe-column-block {min-height: 5px;} ________________________________________________________________________

This email was sent to [email protected] by: Internal Revenue Service (IRS) ? Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 GovDelivery logo [ [link removed] ]
body .abe-column-block { min-height: 5px; } table.gd_combo_table img {margin-left:10px; margin-right:10px;} table.gd_combo_table div.govd_image_display img, table.gd_combo_table td.gd_combo_image_cell img {margin-left:0px; margin-right:0px;}