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

  • Understanding Your 5071C Letter +

  • Adjusting Tax Attributes Under the Centralized Partnership Audit Regime-Proposed Regulations +

  • New Consumer Price Index +

  • IRS Asking for Taxpayer Representatives Personal Information-New Rules for Power of Attorney +

  • Collection Due Process Hearings +

  • New Collection Tool – Passport Denial/Revocation +

  • Uncollectible Status an Alternative Resolution +

  • Tax Liabilities to Affect Passports +

  • Streamlined Processing of Installment Agreements +

  • Small Business / Self Employed Fast Track Settlement +

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

  • Revised Tax Return Due Dates +

  • PTIN Account Changes +

  • Price Break for PTIN Renewal +

  • IRS Form W-2 Verification Project +

  • Insolvency Worksheet Tool +

  • Incorrect Due on Extension Confirmation for Form 5500 +

  • Important Illinois Processing Dates +

  • Giving Social Security Numbers to a Health Insurance Company +

  • Federal Tax Deposit (FTD) Alerts +

  • E-Mailing IL Form 2848 - Power of Attorney +

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

  • Changes to IRS Installment Agreement Fees +

  • 2015 Form 1040 Filing Deadline Changed +

  • Proposed Regulations onSection 83(b) Elections +

  • Circular 230 Updated Provisions +

  • ACA Advice +