2015 Tax Forums: TAS Seminars and Case Resolution

April 27, 2015

Each year the IRS sponsors the Nationwide Tax Forums, a three-day series of tax education and networking conferences for tax professionals in cities around the country.

These events feature the latest information from the IRS; news about tax law changes; the chance to meet with software vendors; and the opportunity to attend nearly 50 seminars presented by IRS employees and members of professional associations.

At this year’s Forums, TAS will present a series of seminars, oversee the Case Resolution Program, and also run several focus groups.

TAS Seminars

This year, the TAS sessions will focus on:

Advocating for Injured and Innocent Spouse Relief 

This session will provide information for practitioners whose clients filed joint returns, review recent developments in the injured spouse and innocent spouse rules, and help determine when to seek each type of relief.

Offers in Compromise: Advocating for Victims of Payroll Service Provider Failures

Congress recently enacted legislation that incorporates two recommendations made by the National Taxpayer Advocate and requires the IRS to:

  1. Issue notices to both the employer and the payroll service provider (PSP) when either party requests an address change.
  2. Give special consideration to an offer in compromise request from a victim of fraud or bankruptcy by a third-party payroll tax preparer.

This presentation will discuss the "special consideration" the IRS must provide to victims of unscrupulous PSPs, and the documentation needed to complete the offer process.

CDP Balancing Test: Advocating for Your Client Before the IRS Office of Appeals in Collection Due Process Hearings

Congress intended the IRS to provide meaningful Collection Due Process (CDP) hearings to taxpayers, weighing their concerns that collection action be no more intrusive than necessary against the government’s need for efficient collection of taxes.  This presentation will discuss how to advocate for your client in a CDP hearing before the IRS Office of Appeals, focusing on three key areas.

  1. Verifying that the requirements of law or administrative procedures are met.
  2. Considering relevant issues raised by the taxpayer.
  3. The CDP balancing test, including balancing factors developed in federal tax cases and the Internal Revenue Manual.

Case Resolution Program

This year, you can once again bring your toughest unresolved IRS case (one case per tax business) to the Case Resolution Program.  IRS representatives with specialized expertise will be available by appointment only to meet one-on-one with you. If we can't resolve the case onsite or it needs more research, we'll assign it to the appropriate TAS office for follow-up.

You must present a signed original or copy of your Power of Attorney ( IRS Form 2848), authorizing disclosure of confidential tax information when scheduling an appointment. Only the practitioner(s) listed on the POA can enter the Case Resolution Room.  For an appointment, visit the Case Resolution table on Monday before the Forum begins, from 1:00 pm to 7:00 pm, or go directly to the Case Resolution Room during the three-day event. To expedite scheduling, bring your Form 2848 and a completed Nationwide Tax Forum Case Data Sheet with you.

The Case Resolution Program can help you resolve one client's toughest tax case. The program is for client cases only. We can’t help you with any personal tax case or any case in which you have a vested interest. If you have an issue with a case of this nature, please contact the IRS or the Taxpayer Advocate Service directly.