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Issue Number:? 2022-37

Inside This Issue

1. Understand how the IRS contacts taxpayers, how to identify field employees
2. IRS transitions to IR-TCC Application for FIRE
3. IRS accepting applicants for Compliance Assurance Process for 2023
4. Upcoming webinars for tax practitioners
5. Technical Guidance

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 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.

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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. 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.

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The application period for the 2023 Compliance Assurance Process (CAP) program 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.

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The IRS presents the following webinars. For more information on each course and to register, visit the Webinars for Tax Practitioners 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).

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Notice 2022-39 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 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.

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