Weekly Report from Washington, D.C.

During the week of January 28, the White House announced that the longest partial government shutdown in U.S. history was expected to end on January 25. The IRS said that it was postponing its plan to discontinue faxing taxpayer transcripts. The treasury announced that private collection agencies performed well in terms of procedural accuracy and professionalism, but improvements could be done to enhance efficiency of the private debt collection program and protect taxpayer rights, as per a biannual independent assessment of PCAs released by the Treasury Inspector General for Tax Administration (TIGTA). The IRS Large Business and International (LB&I) issued a new Practice Unit, Creation of a Permanent Establishment (PE) through the activities of a dependent agent in the United States.

White House

The White House announced that the longest partial government shutdown in U.S. history was expected to end on January 25, (TAXDAY, 2019/01/28, W.1).

Congress

The IRS said that it was postponing its plan to discontinue faxing taxpayer transcripts, (TAXDAY, 2019/02/01, C.1).

Treasury Secretary Steven Mnuchin announced that despite the 35-day partial government shutdown, tax refunds were expected to be issued timely this year, (TAXDAY, 2019/01/30, C.1).

Treasury

TIGTA. The treasury announced that private collection agencies performed well in terms of procedural accuracy and professionalism, but improvements could be done to enhance efficiency of the private debt collection program and protect taxpayer rights, as per a biannual independent assessment of PCAs released by the Treasury Inspector General for Tax Administration (TIGTA), (Ref. No. 2019-30-018; TAXDAY, 2019/01/29, T.1).

IRS

Practice Unit. The IRS Large Business and International (LB&I) issued a new Practice Unit, Creation of a Permanent Establishment (PE) through the activities of a dependent agent in the United States, (TAXDAY, 2019/02/01, I.1).

Announcement. The IRS issued an announcement to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in I.R.B. 2019-6, dated Monday, February 4, 2019, (TAXDAY, 2019/02/01, I.2).

I.R.B. The IRS released I.R.B. 2019-6, dated February 4, 2019, (TAXDAY, 2019/02/01, I.3).

FAQs. The IRS issued Frequently Asked Questions (FAQs) on examination resumption by IRS employees who have returned to work on January 28, 2019, (TAXDAY, 2019/02/01, I.4).

Pension Plan Rates. The IRS released the liability rates for pension plans set for January 2019, (Notice 2019-13; TAXDAY, 2019/01/31, I.1).

Practice Unit. The IRS Large Business and International (LB&I) issued a new Practice Unit, Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status, (TAXDAY, 2019/01/30, I.1).

Practice Unit. The IRS Large Business and International (LB&I) issued a new Practice Unit, IRC 179D Energy Efficient Commercial Buildings Deduction, (TAXDAY, 2019/01/30, I.2).

Wage Statements. The IRS reminded employers and other businesses that the due date for filing wage statements and independent contractor forms was January 31, 2019, (IR-2019-8; TAXDAY, 2019/01/30, I.3).

Tax Returns. The IRS started accepting and processing 2018 federal individual income tax returns, (IR-2019-7; TAXDAY, 2019/01/29, I.1).

AFRs. The IRS provided various prescribed rates for federal income tax purposes for February 2019, (Rev. Rul. 2019-4; TAXDAY, 2019/01/29, I.2).

Per Diem. The U.S. State Department released a listing of maximum travel per diem allowances for travel in foreign areas, (TAXDAY, 2019/01/29, I.3).

Government Shutdown. The IRS provided answers to some questions posed by taxpayers and tax professionals about the government shutdown’s impact on Tax Court cases, (TAXDAY, 2019/01/28, I.1).

EITC Awareness Day. The IRS observed the Earned Income Tax Credit (EITC) Awareness Day on Friday, January 25 by alerting qualifying taxpayers about claiming the EITC, (IR-2019-6; TAXDAY, 2019/01/28, I.2).

I.R.B. The IRS released I.R.B. 2019-5, dated January 28, 2019, (TAXDAY, 2019/01/28, I.3).

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CCHTaxGroup

All stories by: CCHTaxGroup