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

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

  • Taxpayer Authentication +

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

  • E-Signature Program +

  • IRS Issues Guidance on Small Business Accounting Method Changes +

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

  • New Consumer Price Index +

  • Collection Due Process Hearings +

  • New Collection Tool – Passport Denial/Revocation +

  • Uncollectible Status an Alternative Resolution +

  • Small Business / Self Employed Fast Track Settlement +

  • Incorrect Due on Extension Confirmation for Form 5500 +