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IRS Begins Accepting Applications for Certified Professional Employer Organizations (CPEOs)
By on July 19, 2016
In a previous blog post , I generally discussed passage of the Tax Increase Prevention Act of 2014 ("TIPA") and its overall positive impact on employers who relied on the services of professional employment organizations ("PEOs") for payroll processing and employment tax payments.
IRS Administrative Summons to a Third Party: The Recipient's and Taxpayer's Duties and Rights
By on July 8, 2016
In a previous blog post, I discussed the duties and rights of a taxpayer who receives an IRS administrative summons for records or testimony. In this blog post, I will discuss the duties and rights of a third party who receives an IRS summons for records or testimony and the taxpayer's right and duties with regard to a third party summons.
IRS Administrative Summons to a Taxpayer: The Taxpayer's Duties and Rights
By on July 6, 2016
In most IRS examinations, the taxpayer and the IRS prefer an informal information-gathering process with the IRS issuing Information Document Requests (IDRs) and the taxpayer providing responses. However, there are circumstances where the issuance of an IRS administrative summons to the taxpayer for documents and/or testimony becomes necessary. When the IRS issues an administrative summons, it is very important that the taxpayer and the taxpayers' representative understand the taxpayer's duties and rights in responding.
