It’s only the third week of January, and the IRS hasn’t even begun accepting 2021 individual returns, but there are a lot of updates coming from the IRS to review. Here’s a recap of the top stories we’re watching:

IRS selects new IRSAC members for 2022

Jan. 10, 2022 — The Internal Revenue Service today announced the appointment of nine new members to the Internal Revenue Service Advisory Council (IRSAC).

2022 tax filing season begins Jan. 24; IRS outlines refund timing and what to expect in advance of April 18 tax deadline

Jan. 10, 2022 — The IRS announced that the nation’s tax season will start on Monday, Jan. 24, 2022, when the tax agency will begin accepting and processing 2021 tax year returns.

IRS releases its 2021 Progress Update detailing challenging year

Jan. 7, 2022 — The Internal Revenue Service today released its 2021 annual report describing the agency’s work delivering taxpayer service and compliance efforts during the pandemic while highlighting efforts taken by IRS employees to help people during the year.

IRS updates FAQs for 2020 Recovery Rebate Credit

Jan. 7, 2022 — The Internal Revenue Service today updated its frequently asked questions (FAQs) on 2020 Recovery Rebate Credit (FS-2022-02).

IRS updates Topic G FAQs for 2020 Unemployment Compensation Exclusion

Jan. 7, 2022 — The Internal Revenue Service today updated its frequently asked questions (FAQs) on 2020 Unemployment Compensation Exclusion (FS-2022-01).

IRS reminder to many: Make final 2021 quarterly tax payment by Jan. 18; avoid surprise tax bill, possible penalty

Jan. 5, 2022 — The IRS urges taxpayers to check into their options to avoid being subject to estimated tax penalties, which apply when someone underpays their taxes.

IRS revises Form 1024, used by most types of organizations to apply for exempt status, to allow electronic filing

Jan. 3, 2022 — As part of ongoing efforts to improve service for the tax-exempt community, the IRS has revised Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to allow electronic filing.

For Colorado wildfire victims, IRS extends 2021 tax-filing deadline, other deadlines to May 16

Jan. 3, 2022 — Victims of this weekend’s wildfires in Colorado will have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

Question: Jack and Diane attempted to make a rollover to a traditional IRA for $325,000 as a tax-free event. The IRS examined the return and determined it was a taxable event. This resulted in $135,000 of assessed tax liability. The IRS collected the assessment through two levies in June 2013. Jack and Diane disagreed with the IRS’s characterization of their attempted rollover. On the last day to file a timely refund claim, their tax preparer, John, placed their claim in the regular mail using a U.S. postage stamp. A few months later John checked the status of the claim and the IRS indicated it had no record the claim was received. John then forwarded a copy of the original file for refund. The IRS denied the claim on the basis that this claim was not timely filed. Do Jack and Diane have recourse?

Answer: No. While §7502 provides an exception to the physical delivery rule, if a document is postmarked before the deadline and received after the deadline, there is no proof the claim was mailed prior to the due date for the claim for refund. If the claim was mailed via registered mail or certified mail, or with an authorized private delivery service, this would establish the document was in fact postmarked by the due date, even if the IRS never received the document or the has no record of receiving it. Without proof of the postmarked date, Jack and Diane have no recourse with the IRS. However, they may have recourse against their tax preparer.

Each month, NATP and Tax Rep Network team up for a Facebook Live broadcast event where Tax Rep Network’s founder Eric Green answers questions live about an increasingly important topic, IRS representation.

As thousands of IRS employees begin to enforce tax rules and regulations this year, taxpayers may see an uptick in IRS correspondence. The next step is often for the taxpayer to take the information to their trusted tax professional, which means preparers will also be dealing with increased IRS correspondence.

While knowledge of IRS representation is not a required skillset for a tax professional to prepare a return, it can bring value to a tax practice. For example, the tax preparer can serve a wider range of clients and may even see an increase in revenue.

‘Ask Me Anything’ is a Facebook Live broadcast event hosted every third Tuesday of the month on NATP’s Facebook page. Eric Green, Esq., founder of Tax Rep Network, joins NATP to discuss a wide variety of representation issues including the IRS collections process, helping non-filers, criminal issues, payroll tax, debt resolutions, offers in compromise, installment agreements, appeals processes, innocent spouses and more. Green even takes impromptu questions about specific client situations live during the discussion.

Tax Rep Network is a membership-based organization for CPAs, EAs, attorneys and tax professionals who want to build their tax representation practices. Members learn how to represent and support the 25 million taxpayers who owe the IRS money or are behind in their filings. NATP members receive a discount on TRN membership.

The next Ask Me Anything broadcast is Jan. 18, 2022, at 2 p.m. CT. To submit representation questions, tax professionals can email content@natptax.com or send a message to NATP on any of the association’s social media channels: Facebook, Instagram, Twitter or LinkedIn.

Here’s a replay of the full December broadcast:

Questions from this broadcast include:

1. My client received a summons for his bank statements and the bank signature card from a revenue officer. Do you think this is a criminal investigation, and do we need an attorney?

2. The IRS reviewed our offer and is claiming they will not allow the taxes we claimed because he has not been paying them. But in your training at TaxCon, you told us they did allow it. Can you explain?

3. My client missed their tax court deadline and now has a threat to levy. What can we do about it?

4. I want to sign up for the NATP – TRN deal. If I do, can I get one of the t-shirts with you on it?

5. Eric, you said on the webinar yesterday that trust fund assessments will start again Jan. 3, 2022. Has the IRS actually announced that?