The Practice & Procedures section is a compilation of alerts and articles written by members of the ICPAS Practice & Procedures Tax Committee as well as links to websites and other resources of interest to the tax community. Follow the links below for more information on these topics.

See also the Best Practices Compilation of documents.

Practice & Procedures Tax Articles

  • Small Business / Self Employed Fast Track Settlement

  • Circular 230 Updated Provisions

  • Uncollectible Status an Alternative Resolution

  • New Collection Tool – Passport Denial/Revocation

  • PTIN Account Changes

  • Streamlined Processing of Installment Agreements

  • Changes to IRS Installment Agreement Fees

  • Revised Tax Return Due Dates

  • Insolvency Worksheet Tool

  • ACA Advice

  • UnderstandingYour 5071C Letter

  • Proposed Regulations onSection 83(b) Elections

  • Giving Social SecurityNumbers to a Health Insurance Company

  • Could You Be Liable for Another Preparer’s Penalties?

  • Price Break for PTIN Renewal

  • Federal Tax Deposit (FTD) Alerts

  • IRS Form W-2 Verification Project

  • Tax Liabilities to Affect Passports

  • 2015 Form 1040 Filing Deadline Changed

  • Safe Harbor Raised for De Minimus Tangible Property for Repairs & Maintenance

  • Important Illinois Processing Dates